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A. The Zones and Special Assessments (TPA Special Assessments) to be imposed on the operators of lodging businesses, as defined by RCW 35.101.010(3) and the Interlocal Agreement for Establishment of a Tourism Promotion Area, are as follows:

ZONE A

Tacoma

$1.50 per occupied room/day

ZONE B

Lakewood, Puyallup

$1.00 per occupied room/day

ZONE C

DuPont, Fife, Gig Harbor, Sumner, Pierce County

$0.50 per occupied room/day

ZONE D

Zone D

$0.00 per occupied room/day

1. Zone A. Zone A encompasses those lodging businesses located within the area of the incorporated city limits of the City of Tacoma.

2. Zone B. Zone B encompasses those lodging businesses located within the area of the incorporated city limits of Puyallup and Lakewood.

3. Zone C. Zone C encompasses all lodging businesses located outside Zones A and B, but within the unincorporated area of Pierce County or within the area of the incorporated city limits of Gig Harbor, DuPont, Fife and Sumner.

4. Zone D. Zone D encompasses lodging businesses located within the Tourism Promotion Area, as that term is addressed in WAC 458-20-166 as it presently exists or may be hereinafter amended, other than hotels, motels, and bed and breakfast facilities. Lodging businesses within this zone, as addressed in WAC 458-20-166, would include only:

a. Trailer camps and recreational vehicle parks which charge for the rental of space to transients for locating or parking house trailers, campers, recreational vehicles, mobile homes, and tents;

b. Educational institutions which sell overnight lodging to persons other than students;

c. Private lodging houses, dormitories and bunkhouses operated by or on behalf of businesses and industrial firms or schools solely for the accommodation of employees of such firms or students which are not held out to the public as a place where sleeping accommodations may be obtained; and

d. Guest ranches or summer camps which, in addition to supplying meals and lodging, offer special recreational facilities and instruction in sports, boating, riding and outdoor living.

B. The TPA Special Assessments imposed under this section are not a tax on the “sale of lodging” for the purposes of RCW 82.14.410.

C. The charges imposed under this Section are in addition to the special assessments that may be levied under RCW 35.87A.

(Ord. 2009-110s § 1 (part), 2010)