HOUSE BILL 2961






                        52nd Legislature

                      1992 Regular Session

Passed by the House February 15, 1992

  Yeas 89   Nays 4




Speaker of the

       House of Representatives


Passed by the Senate March 6, 1992

  Yeas 47   Nays 2



I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 2961 as passed by the House of Representatives and the Senate on the dates hereon set forth.




President of the Senate

                               Chief Clerk



Approved Place Style On Codes above, and Style Off Codes below.





Governor of the State of Washington

                        Secretary of State

                       State of Washington



                                  HOUSE BILL 2961



                     Passed Legislature - 1992 Regular Session



State of Washington              52nd Legislature             1992 Regular Session


By Representatives Fraser, Bowman, Belcher, Brumsickle and Sheldon


Read first time 02/05/92.  Referred to Committee on Revenue.Providing for the disposition of proceeds of the Thurston county special excise tax.

     AN ACT Relating to special excise taxes authorized for aquatic and academy facilities; amending RCW 67.28.250; creating new sections; and declaring an emergency.




     NEW SECTION.  Sec. 1.      It is the intent of the legislature to provide for the disposition of proceeds of the special excise tax under RCW 67.28.250 that was invalidated in Dare vs. Thurston County, et al., Thurston county superior court docket number 91-2-00715-0.


     Sec. 2.  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)) county is 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)) the tax 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 purpose of 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.


     NEW SECTION.  Sec. 3.      The proceeds of any tax levied under RCW 67.28.250 before the effective date of this act may be used only to pay for or to establish an endowment to pay for the capital or operating costs of the following:

     (1) Projects, including educational activities, that attract visitors to or promote tourism in the county;

     (2) Arts or cultural activities;

     (3) Historical activities; or

     (4) Park and recreational sites with historical significance.


     NEW SECTION.  Sec. 4.      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.