Senate Bill Report — SB 5251, Lodging Tax Revenues (As of January 23, 2025)
Summary
A Senate Bill Report on SB 5251, as of January 23, 2025, titled an act relating to lodging tax revenues, with Senators Christian, Chapman and Frame as sponsors and committee activity in Business, Financial Services & Trade on 1/23/25. The brief summary says the bill expands the uses of lodging tax revenues to include capital expenditures on tourism-related facilities owned by nonprofit organizations. The staff summary of public testimony lists a PRO view that the bill does not increase taxes or fees, citing the Hub Soccer Field near Spokane as an example, and a CON view that the statutes have not been carefully coordinated. Persons testifying included Senator Leonard Christian, the prime sponsor, and Phil Champlin of HUB Sports Center.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
- Issuer
- Congressional materials
- Document type
- Report
- Date
- 2025-01-29
- Case
- 2025 01 29 A32584 D276642 Bill Report 5251 Sbr Bft Ta 25
Cite this document
“Senate Bill Report — SB 5251, Lodging Tax Revenues (As of January 23, 2025).”
Original at app.leg.wa.gov, dated 2025-01-29. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2025-01-29-2025-01-29-a32584-d276642-bill-report-5251-sbr-bft-ta-25/
, SHA-256 402d1ffc47bb9e52a97314f690e4f83d08fc5a9dc2242d0e2e1ecfbc68106dcb.Full text
SENATE BILL REPORT
SB 5251
As of January 23, 2025
Title: An act relating to lodging tax revenues.
Brief Description: Concerning lodging tax revenues.
Sponsors: Senators Christian, Chapman and Frame.
Brief History:
Committee Activity: Business, Financial Services & Trade: 1/23/25.
Brief Summary of Bill
• Expands the uses of lodging tax revenues to include capital expenditures
on tourism-related facilities owned by nonprofit organizations.
SENATE COMMITTEE ON BUSINESS, FINANCIAL SERVICES & TRADE
Staff: Clint McCarthy (786-7319)
Background: Lodging tax revenue collected by short term rentals or hotels may be used by
municipalities, convention and visitors bureaus, or a destination marketing organization for
the following purposes:
• tourism marketing;
• marketing and operations costs incurred to support special events or festivals;
• supporting the operating and capital expenditures of tourism related facilities owned
or operated by a municipality or a public facilities district; or
• supporting the operating expenditures of tourism related facilities owned or operated
by nonprofit organizations.
Summary of Bill: The permissible uses of lodging tax revenue is expanded to include
capital expenditures that support tourism related facilities that are owned by nonprofit
organizations.
This analysis was prepared by non-partisan legislative staff for the use of legislative
members in their deliberations. This analysis is not part of the legislation nor does it
constitute a statement of legislative intent.
Senate Bill Report -1- SB 5251
Appropriation: None.
Fiscal Note: Available.
Creates Committee/Commission/Task Force that includes Legislative members: No.
Effective Date: Ninety days after adjournment of session in which bill is passed.
Staff Summary of Public Testimony: PRO: This does not increase taxes or fees. This
will allow us to use these taxes for more important investments. There are facilities that
need additional resources that promote tourism. One example is the Hub Soccer Field near
Spokane. There is a separate tourism capital fund that keeps growing and growing that the
city controls. The city council should be able to determine whether providing these funds
for a non-profit is the highest and best use of funding. With these updates, great non-profit
projects that attract tourists would be eligible for these funds.
CON: Over the years, there have been many carefully considered updates to these statutes.
These statutes have not been carefully coordinated. The impact of the changes from this bill
goes way beyond soccer fields near Spokane. Any non-profit can argue that their capital
project can be eligible for expenses. Capital projects are very expensive.
Persons Testifying: PRO: Senator Leonard Christian, Prime Sponsor; Phil Champlin,
HUB Sports Center; Cristella Kaminskas.
CON: Becky Bogard, WA State Destination Marketing Organizations.
Persons Signed In To Testify But Not Testifying: No one.
Senate Bill Report -2- SB 5251
File and source
- File
- 2025-01-29_a32584_d276642_bill-report-5251-sbr-bft-ta-25.pdf
- Size
- 7,289 bytes
- SHA-256
- 402d1ffc47bb9e52a97314f690e4f83d08fc5a9dc2242d0e2e1ecfbc68106dcb
- Original
- app.leg.wa.gov