H-4378.2          _______________________________________________

                                  HOUSE BILL 2982

                  _______________________________________________

State of Washington              52nd Legislature             1992 Regular Session

By Representative Locke

Read first time 02/07/92.  Referred to Committee on Revenue.Providing local option taxes for support of public sports stadium facilities.

     AN ACT Relating to local option taxes for support of public sports stadium facilities; and adding a new section to chapter 82.14 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) The legislative authority of any county may impose an excise tax on the rental or lease of motor vehicles at a rate not exceeding one percent of the rental or lease price.  Such tax shall be imposed by the county within both incorporated and unincorporated areas of the county and all such tax collected shall be expended by the county solely for the purposes of financing all or part of the cost of maintaining or operating public sports stadium facilities and to pay for any engineering, planning, financial, legal, and professional services incidental to such facilities.

     (2) The legislative body of any county may establish reasonable exemptions and may adopt such reasonable rules and regulations as may be necessary for the levy and collection of the taxes authorized by this section.  The department of revenue shall perform the collection of such taxes on behalf of such county at no cost to such county.

NEW SECTION. Sec. 2.      If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.