AN
ACT Relating to apportioning a sales and use tax for zoos, aquariums, wildlife
preserves, and regional parks; and amending RCW 82.14.400.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.14.400 and 1999 c 104 s 1 are each amended 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, and a
county legislative authority in a county with a national park and a
population of more than five hundred thousand and less than one million ((may))
five hundred thousand, the county shall 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)))
(4) of this section and identified in the joint request. 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:
(a)
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;
or
(b)
Those costs associated with (a) of this subsection and costs related to parks
located within a county described in subsection (1) of this section.
(5)
The department of revenue shall perform the collection of such taxes on behalf
of the county at no cost to the county. In lieu of the charge for the
administration and collection of local sales and use taxes under RCW 82.14.050
from which the county is exempt under this subsection (5), a percentage of the
tax revenues authorized by this section equal to one-half of the maximum
percentage provided in RCW 82.14.050 shall be transferred annually to the
department of community, trade, and economic development, or its successor agency,
from the funds allocated under subsection (6)(b) of this section for a period
of twelve years from the first date of distribution of funds under subsection
(6)(b) of this section. The department of community, trade, and economic
development, or its successor agency, shall use funds transferred to it
pursuant to this subsection (5) to provide, operate, and maintain
community-based housing under chapter 43.185 RCW for persons who are mentally
ill.
(6)
If the joint request and the authorizing proposition include provisions for
funding those costs included within subsection (4)(b) of this section, the tax
revenues authorized by this section shall be allocated annually as follows:
(a)
Fifty percent to the zoo and aquarium advisory authority; and
(b)
Fifty percent to be distributed on a per capita basis as set out in the most
recent population figures for unincorporated and incorporated areas only within
that county, as determined by the office of financial management, solely for
parks, as follows: To any metropolitan park district, to cities and towns not
contained within a metropolitan park district, and the remainder to the
county. Moneys received under this subsection (6)(b) by a county may not be
used to replace or supplant existing per capita funding.
(7)
Funds shall be distributed annually by the county treasurer to the county, and
cities and towns located within the county, in the manner set out in subsection
(6)(b) of this section.
(8)
Prior to expenditure of any funds received by the county under subsection
(6)(b) of this section, the county shall establish a process which considers
needs throughout the unincorporated areas of the county in consultation with
community advisory councils established by ordinance.
(9)
By December 31, 2005, and thereafter, the county or any city with a population
greater than eighty thousand must provide at least one dollar match for every
two dollars received under this section.
(10)
Properties subject to a memorandum of agreement between the federal bureau of
land management, the advisory council on historic preservation, and the
Washington state historic preservation officer have priority for funding from
money received under subsection (6)(b) of this section for implementation of
the stipulations in the memorandum of agreement.
(a)
At least one hundred thousand dollars of the first four years of allocations
under subsection (6)(b) of this section, to be matched by the county or city
with one dollar for every two dollars received, shall be used to implement the
stipulations of the memorandum of agreement and for other historical,
archaeological, architectural, and cultural preservation and improvements
related to the properties.
(b)
The amount in (a) of this subsection shall come equally from the allocations to
the county and to the city in which the properties are located, unless
otherwise agreed to by the county and the city.
(c) The amount in (a) of this subsection shall not be construed
to displace or be offered in lieu of any lease payment from a county or city to
the state for the properties in question.
