(1) A local sales and use tax change adopted after December 1, 2000, must provide an exemption for those sales of lodging for which, but for the exemption, the total sales tax rate imposed on sales of lodging would exceed the greater of:
(a) Twelve percent; or
(b) The total sales tax rate that would have applied to the sale of lodging if the sale were made on December 1, 2000.
(2) For the purposes of this section:
(a) "Local sales and use tax change" is defined as provided in RCW
82.14.055.
(b) "Sale of lodging" means the sale of or charge made for the furnishing of lodging and all other services by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property.
(c) "Total sales tax rate" means the combined rates of all state and local taxes imposed under this chapter and chapters
36.100, 67.28, *67.40, and
82.08 RCW, and any other tax authorized after March 29, 2001, if the tax is in the nature of a sales tax collected from the buyer, but excluding taxes imposed under RCW
81.104.170 before December 1, 2000, and taxes imposed under RCW
82.14.530.