Temporary medical housing

From the 2024 DOR Tax Exemption Study

Convention Center Taxes RCW 36.100.040(4) & ( 5) Tax Base Charges for lodging within King County. The taxes apply only to lodging facilities in King County with at least 60 units, except hostels and temporary medical housing. The lodging taxes apply only when a lodging unit is used for a continuous period of less than one month. Tax exemptions may reduce the tax liability for this tax base. For more information, refer to Chapter 36.100 RCW. Tax Rate Taxes imposed only in King County. Rates may not exceed:  7.0 percent - within the city of Seattle  2.8 percent - King County outside the city of Seattle Additional tax only imposed in the city of Seattle. Rate may not exceed:  2.0 percent Recent Fiscal % of All Collections Year Collections % Change State Taxes ($000) 2016 $97,869 9.5% 0.5% 2015 $89,409 15.5% 0.5% 2014 $77,397 10.5% 0.5% 2013 $70,030 6.8% 0.5% 2012 $65,595 29.3% 0.5% 2011 $50,715 -0.2% 0.4% 2010 $50,809 -11.3% 0.4% 2009 $57,253 -6.8% 0.4% 2008 $61,463 9.8% 0.4% 2007 $55,995 13.1% 0.4% Distribution of Receipts from the 7 percent and 2.8 percent convention center taxes and the Receipts 2% additional tax are distributed to the Public Facilities District (PFD). Tax Refer