Local Sales and Use Tax Distributions

November-December 1995 Distributions
for September-October Activity



NOTES ON HOTEL/MOTEL TAX DISTRIBUTIONS

Regular and Additional Hotel/Motel Taxes

The "regular" hotel/motel tax distributions, shown on pages 16 through 19, are for a local option tax of 2 percent on sales of hotel/motel rooms. The regular hotel/motel tax is not paid in addition to other state and local sales taxes. Instead, it is credited against the state's 6.5 percent retail sales tax. Cities can levy the regular hotel/motel tax within their corporate limits and counties can levy the tax in unincorporated areas and within cities that do not levy the tax. (There are two exceptions. The first is King County where the only city authorized to impose the tax is Bellevue and county government levies the hotel/motel tax throughout the entire county, including Bellevue. The second exception is in Yakima County where both the City of Yakima and the county levy the hotel/motel tax within the City of Yakima.)

The "additional" (also referred to as "special") hotel/motel tax distributions shown on page 20 are for hotel/motel taxes that have been authorized by statute for specific cities and counties for specific purposes. These taxes, which vary in rate from 2 percent to 3 percent, are paid in addition to all other state and local sales taxes. (See the notes on pages 20 and 21 for more information on each additional hotel/motel tax.)

Disclosure Problems

State law requires that data on individual taxpayers be kept confidential. To comply with this requirement, in the regular and additional hotel/motel tax distributions tables, a "D" indicates that the data cannot be disclosed because the jurisdictions have fewer than three hotels or have fewer than three taxpayers who report on a monthly basis. The amounts distributed have been aggregated in the category called "Ds" in the summary table at the bottom of page 19; they are not included in the total for the county.

Blanks and Zeros in Regular Hotel/Motel Tax Distributions Table

Blanks beside a county name indicate the county does not levy the tax. Cities not levying the tax have been excluded from the table. Zeros indicate the city or county levies the tax but did not receive a distribution that month.