CERTIFICATION OF ENROLLMENT
HOUSE BILL 2961
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
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.
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
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:
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.
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
taxes)) the tax imposed under this section.
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.