H-4098.1 _______________________________________________
HOUSE BILL 2724
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State of Washington 52nd Legislature 1992 Regular Session
By Representatives Fraser, Brumsickle, Belcher, Bowman and Sheldon
Read first time 01/24/92. Referred to Committee on Revenue.
AN ACT Relating to the proceeds of a special excise tax authorized in Thurston county; amending RCW 67.28.250; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 67.28.250 and 1988 ex.s. c 1 s 22 are each amended to read as follows:
(1) The legislative body of Pierce and Thurston counties are authorized to levy and collect a special excise tax not to exceed three percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. For the purposes of this tax, it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same.
(2) The tax authorized in subsection (1) of this section is in addition to any other tax authorized by law.
(3) Any seller, as defined in RCW 82.08.010, who is required to collect any tax under this section shall pay over such tax to the county as provided in RCW 67.28.200. The deduction from state taxes under RCW 67.28.190 does not apply to taxes imposed under this section.
(4) All taxes levied and collected under this section shall be credited to a special fund in the treasury of the county. Such taxes shall be levied only for the purposes of:
(a) Paying all or any part of the cost of the siting, acquisition, construction, operation, and maintenance of an indoor aquatic facility in Pierce county and an Olympic academy facility in Thurston county, and may be used for and pledged to the payment of bonds, leases, or other obligations issued or incurred for such purposes; or
(b) Paying for projects that attract visitors to or promote tourism in Thurston county.
NEW SECTION. Sec. 2. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately.