Multiple Agency Fiscal Note Summary — 5251 SB: Lodging tax revenues
Summary
Multiple Agency Fiscal Note Summary for 5251 SB, titled Lodging tax revenues, marked Final 1/22/2025, showing zero estimated expenditures for the Department of Revenue and no fiscal impact for local governments. The Department of Revenue fiscal note is checked No Fiscal Impact. It describes current law, under which counties or cities may levy a special lodging tax up to 2% on the sale of lodging, and says the bill allows the funds also to support capital expenditures of tourism-related facilities owned or operated by nonprofit organizations. The bill takes effect 90 days after the final adjournment of the session. A local government fiscal note says the bill would not impact local government revenues collected, only how cities and counties can use it.
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“Multiple Agency Fiscal Note Summary — 5251 SB: Lodging tax revenues.”
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Multiple Agency Fiscal Note Summary
Bill Number: 5251 SB Title: Lodging tax revenues
Estimated Cash Receipts
NONE
Agency Name 2025-27 2027-29 2029-31
GF- State Total GF- State Total GF- State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other No fiscal impact
Local Gov. Total
Estimated Operating Expenditures
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total
Department of .0 0 0 0 .0 0 0 0 .0 0 0 0
Revenue
Total $ 0.0 0 0 0 0.0 0 0 0 0.0 0 0 0
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State Total FTEs GF-State Total FTEs GF-State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other No fiscal impact
Local Gov. Total
Estimated Capital Budget Expenditures
Agency Name 2025-27 2027-29 2029-31
FTEs Bonds Total FTEs Bonds Total FTEs Bonds Total
Department of Revenue .0 0 0 .0 0 0 .0 0 0
Total $ 0.0 0 0 0.0 0 0 0.0 0 0
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State Total FTEs GF-State Total FTEs GF-State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other No fiscal impact
Local Gov. Total
Estimated Capital Budget Breakout
FNPID 71712
:
FNS029 Multi Agency rollup
Prepared by: Megan Tudor, OFM Phone: Date Published:
(360) 890-1722 Final 1/22/2025
FNPID 71712
:
FNS029 Multi Agency rollup
Department of Revenue Fiscal Note
Bill Number: 5251 SB Title: Lodging tax revenues Agency: 140-Department of Revenue
Part I: Estimates
X No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Expenditures from:
NONE
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Clinton McCarthy Phone:
360-786-7319 Date: 01/18/2025
Agency Preparation: Beth Leech Phone:
360-534-1513 Date: 01/21/2025
Agency Approval: Valerie Torres Phone:
360-534-1521 Date: 01/21/2025
OFM Review: Megan Tudor Phone:
(360) 890-1722 Date: 01/22/2025
Request # 5251-1-1
Form FN (Rev 1/00) 198,024.00 1 Bill # 5251 SB
FNS062 Department of Revenue Fiscal Note
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
CURRENT LAW:
Counties or cities may levy a special lodging tax up to 2% on the sale of lodging with some exceptions. Counties and cities
may also levy up to 2% on the sale of lodging as a state-shared transient rental tax. Counties and cities may use these funds
for the following:
- Tourism marketing.
- Marketing and operations of special events and festivals designed to attract tourists.
- Supporting the operations and capital expenditures of tourism-related facilities owned or operated by a municipality or
public facilities district.
- Supporting the operations of tourism-related facilities owned or operated by nonprofit organizations.
PROPOSAL:
This bill allows counties and cities to use the funds from the special lodging tax and the transient rental tax to also support
capital expenditures of tourism-related facilities owned or operated by nonprofit organizations.
EFFECTIVE DATE:
The bill takes effect 90 days after the final adjournment of the session.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate,
the detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived.
Explanation of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
This legislation results in no revenue impact on taxes administered by the Department of Revenue (department). The
department does not administer or regulate how local jurisdictions use the funds from these lodging taxes.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
The department will not incur any costs with the implementation of this legislation.
Part III: Expenditure Detail
III. A - Expenditures by Object Or Purpose
NONE
III. B - Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I and Part IIIA.
NONE
III. C - Expenditures By Program (optional)
NONE
Request # 5251-1-1
Form FN (Rev 1/00) 198,024.00 2 Bill # 5251 SB
FNS062 Department of Revenue Fiscal Note
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
Part V: New Rule Making Required
Request # 5251-1-1
Form FN (Rev 1/00) 198,024.00 3 Bill # 5251 SB
FNS062 Department of Revenue Fiscal Note
LOCAL GOVERNMENT FISCAL NOTE
Department of Commerce
Bill Number: 5251 SB Title: Lodging tax revenues
Part I: Jurisdiction-Location, type or status of political subdivision defines range of fiscal impacts.
Legislation Impacts:
Cities:
Counties:
Special Districts:
Specific jurisdictions only:
Variance occurs due to:
Part II: Estimates
X No fiscal impacts.
Expenditures represent one-time costs:
X Legislation provides local option: cities and counties can use funds from the special lodging tax and the transient rental tax to also
support capital expenditures
Key variables cannot be estimated with certainty at this time:
Estimated revenue impacts to:
None
Estimated expenditure impacts to:
None
Part III: Preparation and Approval
Fiscal Note Analyst: Tammi Alexander Phone: 360-725-5038 Date: 01/22/2025
Leg. Committee Contact: Clinton McCarthy Phone: 360-786-7319 Date: 01/18/2025
Agency Approval: Allan Johnson Phone: 360-725-5033 Date: 01/22/2025
OFM Review: Megan Tudor Phone: (360) 890-1722 Date: 01/22/2025
Page 1 of 2 Bill Number: 5251 SB
FNS060 Local Government Fiscal Note
Part IV: Analysis
A. SUMMARY OF BILL
Description of the bill with an emphasis on how it impacts local government.
This bill would allow municipalities to use funds from the special lodging tax and the transient rental tax to also support
capital expenditures of tourism-related facilities owned or operated by nonprofit organizations.
B. SUMMARY OF EXPENDITURE IMPACTS
Expenditure impacts of the legislation on local governments with the expenditure provisions identified by section number and when
appropriate, the detail of expenditures. Delineated between city, county and special district impacts.
This bill would not impact local government expenditures because no action is required.
The bill does create a local option for cities and counties to use funds from the special lodging tax and the transient rental
tax to also support capital expenditures of tourism-related facilities owned or operated by nonprofit organizations.
C. SUMMARY OF REVENUE IMPACTS
Revenue impacts of the legislation on local governments, with the revenue provisions identified by section number, and when
appropriate, the detail of revenue sources. Delineated between city, county and special district impacts.
This bill would not impact local government revenues collected, only how cities and counties can use it.
SOURCE:
Department of Revenue fiscal note, SB 5251 (2025)
Page 2 of 2 Bill Number: 5251 SB
FNS060 Local Government Fiscal Note
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