2005 Washington Revised Code RCW 67.40.105: Exemption from tax — Emergency lodging for homeless persons — Conditions.
(1) The tax levied by RCW
67.40.090 and the tax authorized under *RCW
67.40.100(2) shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization.
(2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.
[1988 c 61 § 3.]
| *Reviser's note: RCW
67.40.100 was amended by 1997 c 452 § 15, which deleted subsection (2).
Effective date -- 1988 c 61: See note following RCW 82.08.0299.
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