67.40.105 - Exemption from tax -- Emergency lodging for homeless persons -- Conditions. - Washington Statutes

Exemption from tax — Emergency lodging for homeless persons — Conditions. (Contingent repealer.)

(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.]

Notes: Reviser's note: *(1) RCW 67.40.100 was amended by 1997 c 452 § 15, which deleted subsection (2).

     (2) RCW 67.40.105 is repealed if the transfer date in RCW 36.100.230 occurs.

Effective date -- 1988 c 61: See note following RCW 82.08.0299.