BP BHEAD INT S [atlas:bill]

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, a county legislative authority in a county with a population of more than five hundred thousand and less than one million five hundred thousand 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)~~)) (4) 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:

(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 regional parks located within a county described in subsection (1) of this section. Moneys allocated for costs related to regional parks must be apportioned according to a formula agreed to between the district, city, and county described in subsection (1) of this section. By December 31, 2005, the contractual agreement containing the formula must require that a city or county provide at least one dollar match for every two dollars to be received by the city or county for regional parks under this section. The agreement shall also include a definition of regional park to be included in the authorizing proposition referred to 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.

(6) For purposes of this chapter, "regional park" means a large active or passive recreation area that:

(a) Serves an entire region;

(b) Has high user volumes;

(c) Includes features normally not associated with neighborhood parks, such as unique or multi-use recreational facilities, arboretums, shorelines, or cultural attractions; and

(d) May benefit residents of a number of jurisdictions and:

(i) Is owned or operated by a county, city, or metropolitan park district described in subsection (1) of this section; or

(ii) Is owned or operated by any city or town located in a county described in subsection (1) of this section.

(7) Funds shall be distributed annually by the county treasurer to a county, city, or metropolitan park district for regional parks according to the agreement described in subsection (4)(b) of this section. The agreement must include provisions for establishment of a citizens advisory committee that would determine annually those projects entitled to that portion of the revenues raised by the tax authorized in this section allocated to the county and any city or town with a population less than one hundred fifty thousand.