- Licenses to use real property are subject to Washington business and occupation (B&O) tax
- Licenses may also be subject to retail sales tax
- A license to use real estate does not give exclusive control over the property
- The owner generally controls lighting and heating of the property
Source: vitallaw.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.