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Form Rev 41 0056 - Small Business B&o Tax Credit Worksheet - Washington Department Of Revenue Page 13

Washington State Department of Revenue

Instructions for Completing the Combined Excise Tax Return

Section IV: Lodging Taxes

This section includes:

Transient Rental Income

Tourism Promotion Area Lodging Charge

Convention and Trade Center Tax

Special Hotel/Motel Tax

Note: See the

Lodging Information Rates and Changes Flyer

for the tax rates that apply to your location or to look up a specific address, go to the

Department's

Tax Rate Lookup Tool

(GIS).

Use the same location codes used for reporting your local sales tax to report lodging locations (except for King and Pierce County).

Lines 36-39

Transient Rental Income

The Transient Rental Income applies to all locations.

Write the location code(s) in the Location Code column.

Write the income from transient lodging for each location code in the Income Column. No tax computation is required. Write "0" if there

was no lodging income for the reporting period.

Lines 40-43

Tourism Promotion Area Charge

Write the location code(s) in the Location Code column.

Write the number of unit/days in the Number of Unit/Days column.

Write the unit/day rate charged in the Unit/Day Rate Charged column.

Multiply the number of unit/days by the unit/day rate charged and write this amount in the Total Charges Due column.

Total the amounts in the Total Charges Due column and write this amount in the Total Tourism Promotion Area Lodging Charge box.

Lines 44-46

Convention and Trade Center Tax

Write the location code(s) in the Location Code column.

Write the taxable amount for each location in the Taxable Amount column.

Write the rate(s) in the Rate column.

Multiply the taxable amount by the rate and write this amount in the Tax Due column.

Total the amounts in the Tax Due column and write this amount in the Total Convention & Trade Center Tax box.

Lines 47-49

Special Hotel/Motel Tax

Write the location code(s) in the Location Code column.

Write the taxable amount for each location in the Taxable Amount column.

Write the rate(s) in the Rate column.

Multiply the taxable amount by the rate and write this amount in the Tax Due column.

Total the amounts in the Tax Due column and write this amount in the Total Special Hotel/Motel Tax box.

Table of Contents

Form Rev 41 0056 - Small Business B&o Tax Credit Worksheet - Washington Department Of Revenue Page 13