WA HB1882

Imposes a temporary 2% state tax on short-term lodging (stays under one month) for dates between April 1, 2026, through September 30, 2026, applying to all reservations made after the bill's effective date

Creates the Enhanced Tourism Account in the state treasury to receive all revenues from the new lodging tax

Distributes revenues: 25% to counties on a pro rata basis based on where the tax was collected, 25% to programs assisting victims of human trafficking and exploitation, and 50% to state tourism programs

Exempts the tax from existing local lodging tax limitations under RCW 67.28.181 and 82.14.410

Expires July 1, 2027, with any remaining funds transferred to the state general fund