Washington DOR Issues Notice on Local Tax Rate Changes for Spokane Valley Tourism Promotion Area

The Washington Department of Revenue (DOR) Oct. 25, 2021 issued a notice on Spokane Valley Tourism Promotional Area’s (TPA) adoption of an ordinance to impose an assessment on lodging effective Jan. 1, 2023, for excise tax purposes. The TPA lodging charge is imposed at $4 per lodging unit per night. The notice provides: 1) the definition of “lodging businesses” for the purpose of this notice; 2) a clarification that taxpayers with less than 40 lodging units, or those not within the boundaries of the TPA, don’t need to report the TPA charge; and 3) taxpayers can use the DOR’s Rate ...