House Bill 1453, 2011 Regular Session
Senate Bill 2923, 2015 Regular Session
Senate Bill 3018, 2017 Regular Session
House Bill 1790, 2023 Regular Session
A 2% tax is imposed on the gross proceeds derived from room rentals of hotels and motels located in Washington County. This levy is in addition to all other taxes imposed. Effective March 1, 2012. Repeal date July 1, 2022. Reenacted date April 17, 2023. Repeal date July 1, 2027.
“Hotel” and “motel” means any establishment engaged in the business of furnishing or providing rooms intended or designed for lodging or sleeping purposes for transient guests, which establishment consists of five (5) or more guest rooms and does not encompass any hospital, convalescent or nursing home, or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.