Hotel/Motel Tax is in addition to the state (6.5%) and local (varies) sales taxes. However, film production companies staying longer than one month (30 days) are exempt from the sales taxes and the hotel/motel tax, if contracted for an exemption in advance through the hotel or motel. There is no formal application process with the state government.
If a production company does not contract for an exemption in advance with the hotel or motel and stays longer than one month, all taxes must be paid for the first month. Charges for staying beyond one month will be exempt. Neither the sales taxes nor the hotel/motel tax can be refunded for the first month.
If, for any reason, the production company must cancel the hotel or motel reservations before 30 days of continuous stay, then the production company must pay all taxes.
Hotel Taxes
Lodging Rates by Location are available at:
http://dor.wa.gov/docs/forms/excstx/locsalusetx/ lodgingrates_04_a.pdf
There will be a new rate schedule for rates effective January 1, 2007 in late December.
Washington State Hotel/Motel Association
Phone: (206) 306-1001
Fax: (206) 306-1006
Website: www.wshla.com
e-mail: admin@wshla.com
Department of Revenue - Lodging Taxes
Phone 1-800-647-7706
Taxpayer Information Hotline, in WA State
Phone: 1-800-647-7706
