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Effective May 10, 2021, lodging businesses that collect a Parking and Business Improvement Area special assessment from their guests do not have to collect sales tax or pay B&O tax on such charges.
These charges are not considered part of the selling price and do not have to be reported on your excise tax return if they are separately stated from the room rate on all sales documents.
References
RCW 35.87A.010(2)(b)