Local Sales and Use Tax Distributions

November-December 1995 Distributions
for September-October Activity


ADDITIONAL HOTEL/MOTEL TAXES

Distributions from local special hotel/motel taxes levied on lodging
in addition to all other state and local hotel/motel and retail sales taxes.
___________________________________________________________________________
                          NOVEMBER          DECEMBER         YEAR TO DATE
AREA                   DISTRIBUTIONS      DISTRIBUTIONS      DISTRIBUTIONS
___________________________________________________________________________
Leavenworth[1]          $  5,842.38        $  7,529.14       $   13,371.52
Wenatchee[1]                   0.00          18,018.51           18,018.51
Cowlitz County(2]         23,317.05          15,320.96          185,776.95
East Wenatchee[3]          2,695.87           2,534.39            5,230.26
Pasco(4)                  12,867.28          11,901.53          147,162.81
Grays Harbor County(5)    47,310.25          19,585.41          314,689.23
Ocean Shores(5)           27,882.61          28,515.28          283,191.64
Westport(5)                5,111.66           7,415.19           58,422.92
Bellevue(6)              154,751.05         140,628.19        1,631,047.48
Pierce County(7)          23,764.66          17,676.17          220,251.23
Buckley(7)                     ---D               ---D                ---D
Eatonville(7)                  ---D               ---D                ---D
Fife(7)                   18,051.00          14,792.50          179,052.07
Puyallup(7)                3,741.05           1,755.24           26,601.98
Tacoma(7)                 32,806.52          35,801.11          375,539.83
Snohomish County(8)       67,005.06          42,961.40          650,697.99
Spokane County(9)        114,764.74          83,770.39        1,069,014.56
___________________________________________________________________________

Notes
(1)In Chelan County, Leavenworth imposed a special hotel/motel tax of
   1 percent effective   September 1, 1995, and Wenatchee imposed a special
   hotel/motel tax of 2 percent effective October 1, 1995.  Businesses
   providing transient lodging (including campsites) within the city limits of
   these cities must collect the tax which is to be used for promotion of tourism.
  
(2)Cowlitz County began collecting an additional 2 percent special hotel/motel
   tax in October 1993 for tourism facilities development. 

(3)The city of East Wenatchee (Douglas County) is authorized to levy a 2 percent
   special hotel/motel tax effective September 1, 1995.  Businesses providing
   transient lodging (including campsites) within the city limits must collect the
   tax which is to be used for promotion of tourism.  

(4)In October 1993, Pasco (Franklin County) began collecting a 2 percent special
   hotel/motel tax for a trade, recreation, and agricultural center.
  
(5)In Grays Harbor County, Ocean Shores is authorized to levy an additional 3 percent
   hotel/motel tax for a city convention and trade center, and Westport levies an
   additional 3 percent hotel/motel tax for visitor and tourism promotion and
   development.  Effective November 1, 1993, the county adopted the 3 percent
   hotel/motel tax; the funds are to be used for attracting visitors and for tourism
   expansion.  

(6)The Bellevue (King County) convention and trade center tax rate of 3 percent was
   effective January 1989 and is levied on establishments with 60 or more units.  

(7)Pierce County and cities in the county are authorized to levy an additional
   hotel/motel tax of 2 percent on all hotel/motel lodging for visitor and convention
   promotion and development.  County must provide a credit against its additional
   hotel/motel tax for any city additional hotel/motel tax paid.  Because Buckley
   and Eatonville contain fewer than three hotels, the amounts distributed cannot be
   disclosed.  

(8)Snohomish County adopted a 2 percent additional hotel/motel tax effective 
   September 1, 1994.  The tax applies to all businesses that provide lodging 
   (including campsites) in all areas of the county.  

(9)The Spokane County Public Facilities District is authorized to levy an
   additional hotel/motel tax for the construction of a sports and entertainment
   arena. The rate is 2 percent on all hotel/motel lodging with 40 or more units.