Fiscal Note - HB 2325, Tourism Self-Supported Assessment Program (Preliminary 1/27/2026)
Summary
This is the Multiple Agency Fiscal Note Summary for 2325 HB, titled Tourism Self-Supported Assessment Program, with a Preliminary date of 1/27/2026. The Administrative Office of the Courts judicial impact note checks No Fiscal Impact, and the Office of Attorney General is listed as fiscal note not available. The Department of Commerce note says assessment funds would go into a separate non-state Tourism Assessment Account and are not subject to legislative appropriation, and that projected total fees are indeterminate. Using the .004% fee rate it attributes to California, the note estimates the account would generate $228,969,927 per fiscal year.
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“Fiscal Note - HB 2325, Tourism Self-Supported Assessment Program (Preliminary 1/27/2026).”
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Multiple Agency Fiscal Note Summary
Bill Number: 2325 HB Title: Tourism Self-Supported Assessment Program
Estimated Cash Receipts
Agency Name 2025-27 2027-29 2029-31
GF-State NGF-Outlook Total GF-State NGF-Outlook Total GF-State NGF-Outlook Total
Department of 0 0 0 594,354 594,354 594,354 1,188,708 1,188,708 1,188,708
Commerce
Total $ 0 0 0 594,354 594,354 594,354 1,188,708 1,188,708 1,188,708
Agency Name 2025-27 2027-29 2029-31
GF- State Total GF- State Total GF- State Total
Local Gov. Courts No fiscal impact
Loc School dist-SPI
Local Gov. Other
Local Gov. Total
Estimated Operating Expenditures
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outloo Total FTEs GF-State NGF-Outlook Total
Administrative .0 0 0 0 .0 0 0 0 .0 0 0 0
Office of the
Courts
Office of Attorney Fiscal note not available
General
Department of 1.0 207,697 207,697 207,697 1.2 202,303 202,303 796,657 1.5 5,512 5,512 1,194,220
Commerce
Total $ 1.0 207,697 207,697 207,697 1.2 202,303 202,303 796,657 1.5 5,512 5,512 1,194,220
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State Total FTEs GF-State Total FTEs GF-State Total
Local Gov. Courts No fiscal impact
Loc School dist-SPI
Local Gov. Other
Local Gov. Total
Estimated Capital Budget Expenditures
Agency Name 2025-27 2027-29 2029-31
FTEs Bonds Total FTEs Bonds Total FTEs Bonds Total
Administrative Office of .0 0 0 .0 0 0 .0 0 0
the Courts
Office of Attorney Fiscal note not available
General
Department of Commerce .0 0 0 .0 0 0 .0 0 0
Total $ 0.0 0 0 0.0 0 0 0.0 0 0
FNPID: 75828
FNS029 Multi Agency rollup
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State Total FTEs GF-State Total FTEs GF-State Total
Local Gov. Courts No fiscal impact
Loc School dist-SPI
Local Gov. Other
Local Gov. Total
Estimated Capital Budget Breakout
Prepared by: Marie Davis, OFM Phone: Date Published:
(360) 890-1163 Preliminary 1/27/2026
FNPID: 75828
FNS029 Multi Agency rollup
Judicial Impact Fiscal Note
Bill Number: 2325 HB Title: Tourism Self-Supported Assessment Program Agency: 055-Administrative Office of
the Courts
Part I: Estimates
X No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Expenditures from:
NONE
Estimated Capital Budget Impact:
NONE
The revenue and expenditure estimates on this page represent the most likely fiscal impact. Responsibility for expenditures may be
subject to the provisions of RCW 43.135.060.
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.
Legislative Contact: Martha Wehling Phone: 360-786-7067 Date: 01/08/2026
Agency Preparation: Adam Lewis Phone: 3607055310 Date: 01/13/2026
Agency Approval: Chris Stanley Phone: 360-357-2406 Date: 01/13/2026
OFM Review: Gaius Horton Phone: (360) 819-3112 Date: 01/15/2026
207,594.00 Request # 018-1
Form FN (Rev 1/00) 1 Bill # 2325 HB
FNS061 Judicial Impact Fiscal Note
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact on the Courts
House Bill 2325 creates a tourism self-supported assessment program to fund statewide tourism promotion by levying annual fees on
tourism-related businesses, subject to industry ratification. It establishes a ratepayer oversight board to manage funds and program
effectiveness, ensures confidentiality of business data, and provides enforcement mechanisms for nonpayment.
II. B - Cash Receipts Impact
No impact
II. C - Expenditures
This bill will have no fiscal impact on the Administrative Office of the Courts.
Part III: Expenditure Detail
III. A - Expenditure By Object or Purpose (State)
NONE
III. B - Expenditure By Object or Purpose (County)
NONE
III. C - Expenditure By Object or Purpose (City)
NONE
III. D - FTE Detail
NONE
III. E - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B1 - Expenditures by Object Or Purpose (State)
NONE
IV. B2 - Expenditures by Object Or Purpose (County)
NONE
IV. B3 - Expenditures by Object Or Purpose (City)
NONE
IV. C - Capital Budget Breakout
Identify acquisition and construction costs not reflected elsewhere on the fiscal note and dexcribe potential financing methods
NONE
No impact
207,594.00 Request # 018-1
Form FN (Rev 1/00) 2 Bill # 2325 HB
FNS061 Judicial Impact Fiscal Note
Individual State Agency Fiscal Note
Bill Number: 2325 HB Title: Tourism Self-Supported Assessment Program Agency: 103-Department of
Commerce
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
ACCOUNT FY 2026 FY 2027 2025-27 2027-29 2029-31
General Fund-State 001-1 594,354 1,188,708
Total $ 594,354 1,188,708
Estimated Operating Expenditures from:
FY 2026 FY 2027 2025-27 2027-29 2029-31
FTE Staff Years 1.0 1.0 1.0 1.2 1.5
Account
General Fund-State 001-1 0 207,697 207,697 202,303 5,512
General Fund-Private/Local 0 0 0 594,354 1,188,708
001-7
Total $ 0 207,697 207,697 796,657 1,194,220
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
X
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: Martha Wehling Phone: 360-786-7067 Date: 01/08/2026
Agency Preparation: Lucas Rubstello Phone: (206) 613-7565 Date: 01/27/2026
Agency Approval: Lucas Rubstello Phone: (206) 613-7565 Date: 01/27/2026
OFM Review: Marie Davis Phone: (360) 890-1163 Date: 01/27/2026
Form FN (Rev 1/00) 207,584.00 Request # 15-700-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 2325 HB
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.
HB 2325 establishes a statewide tourism assessment program within the Washington State Tourism and Marketing
Authority (WTMA) that intends to provide resources to market Washington as a premier travel destination. The program
is designed to be self-sustained through funds collected from participating tourism industry businesses.
The WTMA is to create a Ratepayer Oversight Board that oversees the management of the tourism assessment program
and the tourism assessment account. With sustained funding for both investment and management of statewide tourism
efforts
Existing Section 12(4) requires the Department of Commerce to provide administrative assistance and service as the fiscal
agent for the Washington Tourism Marketing Authority. The department assumes this assistance continues regarding the
creation of the tourism assessment program as outlined in Section 12(3) of this bill. The tourism assessment program
includes the creation of the Ratepayer Oversight Board by the WTMA.
Section 4 – Ratepayer Oversight Board
Section 4(1): The WTMA is the appointing authority for the creation of the new ratepayer oversight board, consisting of
10 members with at least 2 representatives from each sector identified in Section 2(4)
Section 4(2)(a)-2(d): Outlines the board’s initial membership selection, terms, future appointments, and member removals.
Section 4(3): The ratepayer oversight board provides oversight of the tourism assessment funds and programming,
including:
Section 4(3)(a) – Approving annual budget and expenditure plan.
Section 4(3)(b) – Provide annual report to the WTMA.
Section 4(4): The ratepayer oversight board will elect a chair and meet at least quarterly.
Section 5– Assessments
Section 5(1): The ratepayer oversight board is to design the tourism assessment program, which includes the following:
Section 5(1)(a) – Sector specific classifications
Section 5(1)(b) – Assessment methodology and rates for each business sector
Section 5(1)(c) – Develop a referendum process for ratification
Section 5(1)(d) – Opt-out provisions
Section 5(1)(e) – Revenue thresholds for businesses assessed in each sectors
Section 5(1)(f) – Program team length
Section 5(1)(g) – Develop appointment process for the ratepayer oversight board
Section 5(2): Per ratification according to Section 6, the WTMA will collect from all participating tourism businesses in
the state an annual assessment to be calculated as a percentage of gross revenue
Section 6– Ratification Mechanism
Section 6(1)(a): Within 3 years of the effective date of this legislation, the ratepayer oversight board shall conduct a
referendum among affected businesses to ratify the tourism assessment program. Should the ratification fail, the board
may resubmit the same or modified proposal beyond the three-year limitation.
Tourism Self-Supported Assessment Program 103-Department of Commerce
Form FN (Rev 1/00) 207,584.00 Request # 15-700-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 2325 HB
Section 6(1)(b): Each assessed business is to have a weighted vote based on projected assessment paid by that business
Section 6(1)(c): Outlines the assessed business being part of one industry sector and one sector-segment. For voting
purposes, should a business be in multiple industry sector or sector segments, they will be included in which it earns the
most gross revenue
Section 6(1)(d): A sector’s assessment can only be approved by a majority votes of their respective sector.
Section 6(2): Assessments go into effect once ratified by vote and collected on an annual basis.
Section 6(3): Costs of referendums authorized in Section 6 are to be paid by the authority and reimbursed by the fund.
Section 7 – Assessment Collection and Accounting
Section 7(1): The WTMA collects assessments annually from participating businesses.
Section 7(2): Assessment funds are deposited in a non-state separate Tourism Assessment Account. Assessment funds are
not considered state funds and are not subject to legislative appropriation.
Section 7(2)(a): Funds must be used solely for tourism promotion.
Section 7(2)(b): Must be used to cover administrative and enforcement costs.
Section 8 – Non-Payment and Enforcement
Section 8(1): Failure to pay an assessment constitutes a debt to the state.
Section 8(2): The WTMA may impose a penalty of up to 10% of the unpaid assessment and bring civil action in court to
recover unpaid assessments
Section 13 – WTMA Membership
Section 13(c): Expands the board from nine members to thirteen.
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.
Cash Receipt Impacts:
Section 7(2)(b) allows for the tourism assessment program to cover administrative costs. Expenditures incurred by the
Department of Commerce as outlined in this fiscal note will be billed to the Ratepayer Authority Board to be reimbursed
to the state. The Department of Commerce assumes that funds will be available for reimbursement of expenses in FY 29
per section 6(1)(a) that requires the Ratepayer Oversight Board to conduct a referendum on the assessment program by
that time.
Estimated amounts:
FY 29: $594,354
FY 30: $594,354
FY 31: $594,354
Tourism Self-Supported Assessment Program 103-Department of Commerce
Form FN (Rev 1/00) 207,584.00 Request # 15-700-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 2325 HB
Estimated revenue impact for the described tourism assessment program:
HB 2325 establishes an industry assessment program that would result in the collection of fees to support state tourism
initiatives. Per Section 7, assessment funds are to be deposited in a separate non-state Tourism Assessment Account.
Funds are not to be considered state funds and are not subject to legislative appropriation.
Projected total fees to be collected are indeterminate as the participating industries are yet to be identified nor ratified by
participating industries. The process of assessment development is outlined in Sections 5 and 6 of this act.
Estimated funding amounts collected for the Tourism Assessment Account can be made by using values from a
comparable program in California and using Department of Revenue data, comprehensive of the state tourism and
hospitality industries business and occupation (B&O) tax paid in fiscal year 2025. The following assumptions are made:
• The assessment is based on the gross business income. In 2025, there were 28,487 businesses that paid B&O tax
totaling $57,242,481,643 in gross business revenue.
• The 2025 B&O revenue paid to the state totaled $201,538,567.
• In a similar model proposed in this bill, the state of California assesses up to a .004% fee rate to participating
industries. Applying that to Washington’s tourism and hospitality industry’s gross business revenue, the Tourism
Assessment Account would generate $228,969,927 per fiscal year.
Estimated Revenue for Tourism Assessment Account:
FY 29: $228,969,927
FY 30: $228,969,927
FY 31: $228,969,927
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 of Commerce (department) assumes that prior to the tourism assessment program to be in place and funds
available in the tourism assessment account, defined in section 6(1)(a) as within three years of effective date (FY29), to
cover administrative costs as outlined in section 7(2)(b) the state will be responsible for the administrative fiscal impacts
incurred by the WTMA, the Department of Commerce and the Ratepayer Oversight Board.
Section 4– Ratepayer Oversight Board
General Assumptions:
In alignment with the expectations set in Section 12(a) the department assumes it will provide administration support in
the creation of the Ratepayer Oversight Board. This includes the appointment process of initial and future members,
meeting support, document creation and retention, logistical and general operational management.
Commerce assumes the need of .30 FTE Program Manager to support the work of the Ratepayer Oversight Board.
With Attorney General’s Office consultation, Assistant Attorney General support of 30 hours in the first year of enactment
and 15 hours per year thereafter.
Section 5– Assessments
General Assumptions:
The department assumes it is to provide program management services to the Ratepayer Oversight Board for the creation
of the tourism assessment program. This includes but is not limited to tourism sector research, process development,
program guidelines and operational support.
Tourism Self-Supported Assessment Program 103-Department of Commerce
Form FN (Rev 1/00) 207,584.00 Request # 15-700-1
FNS063 Individual State Agency Fiscal Note 4 Bill # 2325 HB
Commerce assumes the need of .30 FTE Program Manager to support the development and execution of the tourism
assessment program.
Section 6 – Ratification Mechanism
Section 6(1)(a): Within 3 years of the effective date of this legislation, the ratepayer oversight board shall conduct a
referendum among affected businesses to ratify the tourism assessment program. Should the ratification fail, the board
may resubmit the same or modified proposal beyond the three-year limitation.
Section 6(3): Costs of referendums authorized in Section 6 are to be paid by the authority and reimbursed by the fund.
General Assumptions:
The department assumes the need for a .30 FTE Program Manager to provide program management services to the
Ratepayer Oversight Board for the development and execution of the referendum process. This includes but is not limited
to referendum process development, industry outreach and communication, voting tabulation and record keeping.
With the requirement for a referendum being conducted within three years of the effective legislative date, the department
assumes funds will be available in the Tourism Assessment Account to pay for referendum costs, which include
administrative and operational costs.
Section 7– Assessment Collection and Accounting
Section 7(1): The WTMA collects assessments annually from participating businesses.
Section 7(2): Assessment funds are deposited in a non-state separate Tourism Assessment Account. Assessment funds are
not considered state funds and are not subject to legislative appropriation.
Section 7(2)(b): Must be used to cover administrative and enforcement costs.
General Assumptions:
The department assumes it is to provide budget support for the collection of fees, and operations around the tourism
assessment account and administrative costs are to be covered by the account.
This work is to be completed by .25 FTE of a Budget Analyst
Section 8 (NEW SECTION) – Non-Payment and Enforcement
Section 8(1): Failure to pay an assessment constitutes a debt to the state.
Section 8(2): The WTMA may impose a penalty of up to 10% of the unpaid assessment and bring civil action in court to
recover unpaid assessments
General Assumptions:
With consultation from the Attorney General’s Office, enforcement of Section 8(2) would require legal costs to the
WTMA. It is assumed that total annual enforcement costs, after the first referendum is ratified, to be .75 FTE Assistant
Attorney General. This assumes assessments will be leveled on at least six tourism sectors identified in Section 10, a
minimum of 5 unpaid assessments in each of the six sectors annually, and a minimum of 30 enforcement action per year
at 40 hours of AAG time per enforcement action.
Section 9 – Records and Confidentiality
General Assumptions:
Commerce assumes the need of .10 FTE Program Manager for records management for the program.
Tourism Self-Supported Assessment Program 103-Department of Commerce
Form FN (Rev 1/00) 207,584.00 Request # 15-700-1
FNS063 Individual State Agency Fiscal Note 5 Bill # 2325 HB
Total Staffing Impacts
1.0 FTE Program Manager (Management Analyst 4), FY27-31, to manage the overall program in the creation and
execution of the tourism assessment program. This includes but is not limited to the creation of the Ratepayer Oversight
Board, record management and general operational support. Participates in networking events and general stakeholder
relations aspects of the program. After year three (FY 29), FTE costs are to be covered by available funds in the tourism
assessment account.
.25 FTE Budget Analyst 3, FY29-31, to provide budget support for the creation and operations around the collection and
distribution of industry assessment fees. FTE costs are to be covered by available funds in the tourism assessment account.
.20 FTE Commerce Specialist 3, FY29-31 to manage program procurement and contracting processes. This position will
act as the program contracts manager, create applicable program templates, manage post-award contract specifics as it
relates to disbursement of Tourism Assessment Account funds. FTE costs are to be covered by available funds in the
tourism assessment account.
In person Meetings
HB 2325 section 13(c) increases WTMA headcount from 9-13. Current funding supports one in-person meeting per year.
One annual in-person meeting is also assumed for the Ratepayer Authority Board.
Historical meeting costs are used to set a per person cost to estimate fiscal impact.
Avg meeting cost for 9 WTMA members is estimated at:
• $5,200 in travel
• $1,000 in facilities costs
• Per person cost of 689$
Fiscal impact from WTMA board expansion is estimated at $2,756 annually starting in FY 27 and ongoing.
Fiscal impact for the Ratepayer Authority Board is estimated at $6,201 plus one member of the department for
administrative support at $689. Total annual cost of $6,809 for FY 27 and FY 28. After year three (FY 29), costs are to be
covered by available funds in the tourism assessment account, for FY 29 and on only the departments costs will be
recorded within state expenditure.
Estimate of legal fiscal impact of the bill if enacted:
AAG hours year 1 for advice: 30hrs, $210 per hour, totaling $6,300
AAG hours for advice each year thereafter: 15hrs, $210 per hour, totaling $3,150
AAG 1,560 annual hours, FY29-31, to provide legal services regarding assessment non-payment and enforcement per
Section 7. FTE costs are to be covered by available funds in the tourism assessment account.
Salaries and Benefits
FY27: $138,065
FY28: $138,065
FY29: $194,127
Tourism Self-Supported Assessment Program 103-Department of Commerce
Form FN (Rev 1/00) 207,584.00 Request # 15-700-1
FNS063 Individual State Agency Fiscal Note 6 Bill # 2325 HB
FY30: $194,127
FY31: $194,127
Goods and Services
FY27: $11,300
FY28: $8,150
FY29: $338,000
FY30: $338,000
FY31: $338,000
*Includes AGO Costs for advisement and assessment/enforcement of non-payment.
Travel
FY27: $9,565
FY28: $9,565
FY29: $3,445
FY30: $3,445
FY31: $3,445
*Includes travel costs for in-person meetings. Costs reduce in FY 29 as Ratepayer Authority moves expenses to the
established tourism assessment account.
Capital Outlays
FY27: $5,000
Intra-agency Reimbursement
FY27: $43,767
FY28: $43,767
FY29: $61,538
FY30: $61,538
FY31: $61,538
Total Costs
FY27: $207,697
FY28: $199,547
FY29: $597,110
FY30: $597,110
FY31: $597,110
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
Account Account Title Type FY 2026 FY 2027 2025-27 2027-29 2029-31
001-1 General Fund State 0 207,697 207,697 202,303 5,512
001-7 General Fund Private/Lo 0 0 0 594,354 1,188,708
cal
Total $ 0 207,697 207,697 796,657 1,194,220
Tourism Self-Supported Assessment Program 103-Department of Commerce
Form FN (Rev 1/00) 207,584.00 Request # 15-700-1
FNS063 Individual State Agency Fiscal Note 7 Bill # 2325 HB
III. B - Expenditures by Object Or Purpose
FY 2026 FY 2027 2025-27 2027-29 2029-31
FTE Staff Years 1.0 1.0 1.0 1.2 1.5
A-Salaries and Wages 93,287 93,287 224,454 262,334
B-Employee Benefits 44,778 44,778 107,738 125,920
C-Professional Service Contracts
E-Goods and Other Services 11,300 11,300 346,150 676,000
G-Travel 9,565 9,565 13,010 6,890
J-Capital Outlays 5,000 5,000
M-Inter Agency/Fund Transfers
N-Grants, Benefits & Client Services
P-Debt Service
S-Interagency Reimbursements
T-Intra-Agency Reimbursements 43,767 43,767 105,305 123,076
9-
Total $ 0 207,697 207,697 796,657 1,194,220
III. C - Operating FTE Detail: List FTEs by classification and corresponding annual compensation. Totals need to agree with total FTEs in
Part I and Part IIIA
Job Classification Salary FY 2026 FY 2027 2025-27 2027-29 2029-31
Budget Analyst 3 80,483 0.1 0.3
Commerce Specialist 3 88,795 0.1 0.2
Management Analyst 4 93,287 1.0 1.0 1.0 1.0 1.0
Total FTEs 1.0 1.0 1.0 1.2 1.5
III. D - Expenditures By Program (optional)
Program FY 2026 FY 2027 2025-27 2027-29 2029-31
Office of Economic Development and 207,697 207,697 796,657 1,194,220
Competitiveness (700)
Total $ 207,697 207,697 796,657 1,194,220
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
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Tourism Self-Supported Assessment Program 103-Department of Commerce
Form FN (Rev 1/00) 207,584.00 Request # 15-700-1
FNS063 Individual State Agency Fiscal Note 8 Bill # 2325 HB
Multiple Agency Ten-Year Analysis Summary
Bill Number Title
2325 HB Tourism Self-Supported Assessment Program
This ten-year analysis is limited to the estimated cash receipts associated with the proposed tax or fee increases.
Estimated Cash Receipts
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2026-35
2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 TOTAL
Administrative Office of the Courts 0 0 0 0 0 0 0 0 0 0 0
Department of Commerce 0 0 0 594,354 594,354 594,354 594,354 594,354 594,354 594,354 4,160,478
Partially Indeterminate Impact
Total 0 0 0 594,354 594,354 594,354 594,354 594,354 594,354 594,354 4,160,478
FNS067 Multiple Agency Ten-Year Analysis Summary 1
Ten-Year Analysis
Bill Number Title Agency
2325 HB Tourism Self-Supported Assessment Program 055 Administrative Office of the Courts
This ten-year analysis is limited to agency estimated cash receipts associated with the proposed tax or fee increases. The Office of Financial Management
ten-year projection can be found at http://www.ofm.wa.gov/tax/default.asp .
Estimates
X No Cash Receipts Partially Indeterminate Cash Receipts Indeterminate Cash Receipts
Name of Tax or Fee Acct
Code
Agency Preparation: Adam Lewis Phone: 3607055310 Date: 1/13/2026 8:11:44 am
Agency Approval: Chris Stanley Phone: 360-357-2406 Date: 1/13/2026 8:11:44 am
OFM Review: Phone: Date:
FNS066 Ten-Year Analysis 1
Ten-Year Analysis
Bill Number Title Agency
2325 HB Tourism Self-Supported Assessment Program 103 Department of Commerce
This ten-year analysis is limited to agency estimated cash receipts associated with the proposed tax or fee increases. The Office of Financial Management
ten-year projection can be found at http://www.ofm.wa.gov/tax/default.asp .
Estimates
No Cash Receipts X Partially Indeterminate Cash Receipts Indeterminate Cash Receipts
Estimated Cash Receipts
Name of Tax or Fee Acct Fiscal Fiscal Fiscal Fiscal Fiscal Fiscal Fiscal Fiscal Fiscal Fiscal 2026-35
Code Year 2026 Year 2027 Year 2028 Year 2029 Year 2030 Year 2031 Year 2032 Year 2033 Year 2034 Year 2035 TOTAL
Tourism Assessment NEW 594,354 594,354 594,354 594,354 594,354 594,354 594,354 4,160,478
Program
Total 594,354 594,354 594,354 594,354 594,354 594,354 594,354 4,160,478
Biennial Totals 594,354 1,188,708 1,188,708 1,188,708 4,160,478
Narrative Explanation (Required for Indeterminate Cash Receipts)
Cash Receipts impacts:
Section 7(2)(b) allows for the tourism assessment program to cover administrative costs. Expenditures incurred by the Department of Commerce as outlined in this fiscal
note will be billed to the Ratepayer Authority Board to be reimbursed to the state. The Department of Commerce assumes that funds will be available for reimbursement
of expenses in FY 29 per section 6(1)(a) that requires the Ratepayer Oversight Board to conduct a referendum on the assessment program by that time.
Estimated amounts:
FY 29: $594,354
FY 30: $594,354
FY 31: $594,354
FY 32: $594,354
FY 35: $594,354
FNS066 Ten-Year Analysis 1
Ten-Year Analysis
Bill Number Title Agency
2325 HB Tourism Self-Supported Assessment Program 103 Department of Commerce
This ten-year analysis is limited to agency estimated cash receipts associated with the proposed tax or fee increases. The Office of Financial Management
ten-year projection can be found at http://www.ofm.wa.gov/tax/default.asp .
Narrative Explanation (Required for Indeterminate Cash Receipts)
FY26-35 total: $4,160,478
Estimated revenue impacts for the described tourism assessment program:
HB 2325 establishes an industry assessment program that would result in the collection of fees to support state tourism initiatives. Per Section 7, assessment funds are
to be deposited in a separate non-state Tourism Assessment Account. Funds are not to be considered state funds and are not subject to legislative appropriation.
Projected total fees to be collected are indeterminate as the participating industries are yet to be identified nor ratified by participating industries. The process of
assessment development is outlined in Sections 5 and 6 of this act.
Estimated funding amounts collected for the Tourism Assessment Account can be made by using values from a comparable program in California and using Department
of Revenue data, comprehensive of the state tourism and hospitality industries business and occupation (B&O) tax paid in fiscal year 2025. The following assumptions
are made:
• The assessment is based on the gross business income. In 2025, there were 28,487 businesses that paid B&O tax totaling $57,242,481,643 in gross business
revenue.
• The 2025 B&O revenue paid to the state totaled $201,538,567.
• In a similar model proposed in this bill, the state of California assesses up to a .004% fee rate to participating industries. Applying that to Washington’s tourism and
hospitality industry’s gross business revenue, the Tourism Assessment Account would generate $228,969,927 per fiscal year.
Estimated Revenue for Tourism Assessment Account:
FY 29: $228,969,927
FY 30: $228,969,927
FY 31: $228,969,927
FY 32: $228,969,927
FY 33: $228,969,927
FY 34: $228,969,927
FY 35: $228,969,927
FY26-35 total: $1,602,789,489
FNS066 Ten-Year Analysis 2
Ten-Year Analysis
Bill Number Title Agency
2325 HB Tourism Self-Supported Assessment Program 103 Department of Commerce
Agency Preparation: Lucas Rubstello Phone: (206) 613-7565 Date: 1/27/2026 5:22:19 pm
Agency Approval: Lucas Rubstello Phone: (206) 613-7565 Date: 1/27/2026 5:22:19 pm
OFM Review: Phone: Date:
FNS066 Ten-Year Analysis 3
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