AN
ACT Relating to local retail sales and use tax for zoos and aquariums; adding a
new section to chapter 82.14 RCW; adding a new section to chapter 36.29 RCW;
and adding new sections to chapter 36.01 RCW.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
NEW
SECTION. Sec. 1. A
new section is added to chapter 82.14 RCW to read as follows:
(1)
Upon the joint request of a metropolitan park district and a city with a
population of more than one hundred fifty thousand, a county legislative
authority in a county with a population of more than five hundred thousand and
less than one million may submit an authorizing proposition to the county
voters, fixing and imposing a sales and use tax in accordance with this chapter
for the purposes designated in subsection (3) of this section. Such
proposition must be placed on a ballot for a special or general election to be
held no later than one year after the date of the joint request.
(2)
The proposition is approved if it receives the votes of a majority of those
voting on the proposition.
(3)
The tax authorized in this section is in addition to any other taxes authorized
by law and shall be collected from those persons who are taxable by the state
under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event
within the county. The rate of tax shall equal no more than one-tenth of one percent
of the selling price in the case of a sales tax, or value of the article used,
in the case of a use tax.
(4)
Moneys received from any tax imposed under this section shall be used solely
for the purpose of providing funds for costs associated with financing, design,
acquisition, construction, equipping, operating, maintaining, remodeling,
repairing, reequipping, or improvement of zoo, aquarium, and wildlife
preservation and display facilities that are currently accredited by the
American zoo and aquarium association.
(5)
The department of revenue shall perform the collection of such taxes on behalf
of the county at no cost to the county.
NEW
SECTION. Sec. 2. A
new section is added to chapter 36.29 RCW to read as follows:
The
county treasurer or, in the case of a home rule county, the county official
designated by county charter and ordinance as the official with custody over
the collection of county-wide tax revenues, shall receive all money
representing revenues from taxes authorized under section 1 of this act, and
shall disburse such money to the authority established in section 3 of this
act.
NEW
SECTION. Sec. 3. A
new section is added to chapter 36.01 RCW to read as follows:
(1)
Upon certification by the county auditor or, in the case of a home rule county,
upon certification by the chief elections officer, that a proposition
authorized under the terms of section 1 of this act has received a majority of
votes cast on the proposition, the county legislative authority shall convene
an initial meeting of the zoo and aquarium advisory authority.
(2)
Consistent with any agreement between the local governments specified in
section 1(1) of this act in requesting an election, the zoo and aquarium
advisory authority has authority to expend such funds as it may receive on
those purposes set out in section 1(4) of this act. In addition, and
consistent with any limitation placed on the powers of the authority in such an
agreement, the zoo and aquarium advisory authority may exercise the following
powers:
(a)
Acquire by purchase, gift, or grant and lease, construct, add to, improve,
replace, repair, maintain, operate, and regulate the use of any zoo, aquarium,
and wildlife preservation and display facilities and properties, together with
all lands, rights-of-way, property, equipment, and accessories necessary for
those facilities;
(b)
Contract with the United States or any agency thereof, any state or agency
thereof, any metropolitan municipal corporation, any other county, city,
special district, or governmental agency, and any private person, firm, or
corporation for the purpose of receiving gifts or grants or securing loans or
advances for preliminary planning and feasibility studies, or for the design,
construction, operation, or maintenance of zoo, aquarium, and wildlife
preservation and display facilities;
(c)
Contract with any governmental agency or with a private person, firm, or
corporation for the use by either contracting party of all or any part of the
facilities, structures, lands, interests in lands, air rights over lands, and
rights-of-way of all kinds which are owned, leased, or held by the other party,
and for the purpose of planning, constructing, or operating any facility or
performing any service related to zoos, aquariums, and wildlife preservation
and display facilities;
(d)
Fix rates and charges for the use of those facilities;
(e)
Sue and be sued in its corporate capacity in all courts and in all proceedings.
NEW
SECTION. Sec. 4. A
new section is added to chapter 36.01 RCW to read as follows:
(1)
For any county in which a proposition authorized by section 1 of this act has
been passed, there shall be created a zoo and aquarium advisory authority.
(2)
The initial board of the authority shall be constituted as follows:
(a)
Three members appointed by the county legislative authority to represent
unincorporated areas;
(b)
Two members appointed by the legislative authority of the city with the largest
population within the county; and
(c)
Two members jointly appointed by the legislative authorities of the remaining
cities within the county representing at least sixty percent of the combined
populations of those cities.
(3) Board members shall hold office for whatever terms are
determined by their appointing authorities, except that no term may be less
than one year nor more than three years, in duration. However, a vacancy may
be filled by an appointment for a term less than twelve months in duration.
