H-1327.2                  _______________________________________________

                                                      HOUSE BILL 1901

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State of Washington                              53rd Legislature                             1993 Regular Session

By Representatives H. Myers and Springer

Read first time 02/15/93.  Referred to Committee on Local Government.

Authorizing an additional lodging tax in certain counties for tourism and convention promotion.

          AN ACT Relating to funding tourism and convention promotion in any county with a population of two hundred thousand or more bordering the state of Oregon; and adding a new section to chapter 67.28 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 67.28 RCW to read as follows:

          (1) The county legislative authority of any county with a population of two hundred thousand or more bordering the state of Oregon may levy and collect an additional excise tax on the sale 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 renting or leasing of real property.  It is presumed that 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 additional tax authorized in subsection (1) of this section shall not exceed two percent.

          (3) The county shall place the proceeds from a tax imposed under this section into a special fund or account in the treasury of the county and may use the proceeds only to contract for the promotion of tourism and conventions with a nonprofit organization.  The nonprofit organization must be devoted exclusively for this purpose.  The promotion of tourism and conventions includes advertising, publishing, or otherwise distributing information for the purpose of attracting visitors and conventions and encouraging tourist expansion, but does not include the costs of constructing any buildings.

          (4) Any seller, as defined by RCW 82.08.010, who is required to collect the tax under this section shall pay over the 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 the tax imposed under this section.

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