5334-S.E AMH JACO WRIK 342

ESSB 5334 - H AMD TO LG COMM AMD (H-3365.1/24) 1249

By Representative Jacobsen

On page 1, line 21 of the striking amendment, after "(d)" insert "(i) The tax authorized in this section may only be imposed by a county, city, or town in which at least 1.5 percent of the dwelling units within its jurisdiction are being used for short-term rental, as determined by the office of financial management and the department of revenue prior to the adoption of the ordinance or resolution imposing the tax.

(ii) When determining the percentage of dwelling units being used for short-term rental within the jurisdiction, the office of financial management and the department of revenue shall use the average percentage used for short-term rentals over the prior calendar year. The office of financial management and department of revenue are not required to make the determination provided for in this section unless the county, city, or town has imposed the tax authorized in this section, or the county, city, or town has requested such a determination.

(iii) Once the tax authorized in this section has been imposed, the county, city, or town imposing the tax may continue to collect it until the county, city, or town is notified by the office of financial management or the department of revenue that the percentage of dwelling units being used for short-term rental over the prior calendar year was below 1.5 percent. Such a county, city, or town must then cease to collect the tax, and may not reimpose the tax until it is notified that the percentage of dwelling units used for short-term rentals within the county, city, or town is again at least 1.5 percent.

(e)"

Renumber the remaining subsections consecutively and correct any internal references accordingly.

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