Chapter 67.28 RCW



67.28.120Authorization to acquire and operate tourism-related facilities.
67.28.125Selling convention center facilitiesSmaller counties within national scenic areas.
67.28.130Conveyance or lease of lands, properties or facilities authorizedJoint participation, use of facilities.
67.28.140Declaration of public purposeRight of eminent domain.
67.28.150Issuance of general obligation bondsMaturityMethods of payment.
67.28.160Revenue bondsIssuance, sale, form, term, payment, reserves, actions.
67.28.170Power to lease all or part of facilitiesDisposition of proceeds.
67.28.180Lodging tax authorizedConditions.
67.28.1801Credit against sales tax due on same lodging.
67.28.181Special excise taxes authorizedRatesCredits for city or town tax by countyLimits.
67.28.1815RevenueSpecial fundUses for tourism promotion and tourism facility acquisition and operation.
67.28.1816Lodging taxTourism promotion.
67.28.1817Lodging tax advisory committee in large municipalitiesSubmission of proposal for imposition of or change in tax or useComments.
67.28.183Exemption from taxEmergency lodging for homeless personsConditions.
67.28.184Use of hotel-motel tax revenues by cities for professional sports franchise facilities limited.
67.28.186Exemption from taxTemporary medical housing.
67.28.200Special excise tax authorizedExemptions may be establishedCollection.
67.28.220Powers additional and supplemental to other laws.
67.28.225Compliance with prevailing wages on public works provisions.
67.28.8001Reports by municipalitiesSummary and analysis by department of community, trade, and economic development.


Multipurpose community centers: Chapter 35.59 RCW.
Stadiums, coliseums, powers of counties to build and operate: RCW 36.68.090.
Tax changes: RCW 82.14.055.
Tax rate calculation errors: RCW 82.32.430.