This section adds a new section to an existing chapter 82.04. Here is the modified chapter for context.
Beginning July 1, 2021, upon every person engaging within this state in the business of making sales at the retail level as described in this section, as to such persons, the amount of the tax with respect to such business activities is equal to the gross proceeds of sales of the business, multiplied by 0.3424 percent of:
The retail sale of lodging and other services as defined as a retail sale in RCW 82.04.050(2)(f);
The retail sale of prepared food, as defined in RCW 82.08.0293, or alcoholic beverages, by a business primarily engaged in making retail sales of prepared food for immediate consumption, takeout, or delivery; alcoholic beverages for immediate consumption; or lodging; or
Bowling and other retail sales made by a bowling proprietor in connection with the operation of a bowling alley, such as retail sales of bowling equipment, prepared food, and alcoholic beverages.
This section expires July 1, 2025.
The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.