S-3639.1          _______________________________________________

                                 SENATE BILL 6452

                  _______________________________________________

State of Washington              52nd Legislature             1992 Regular Session

By Senators Snyder and Conner

Read first time 01/31/92.  Referred to Committee on Governmental Operations.Expanding the uses of the proceeds from the county or city special excise tax on lodging to include special event promotional infrastructures.

     AN ACT Relating to the allowed uses of the proceeds from the special excise tax on lodging; and amending RCW 67.28.210.

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

     Sec. 1.  RCW 67.28.210 and 1991 c 331 s 3 are each amended to read as follows:

     All taxes levied and collected under RCW 67.28.180, ((67.28.230,)) 67.28.240, and 67.28.260 shall be credited to a special fund in the treasury of the county or city imposing such tax.  Such taxes shall be levied only for the purpose of paying all or any part of the cost of acquisition, construction, or operating of stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts center facilities, funding special events or festivals, and promotional infrastructures including but not limited to an ocean beach boardwalk, or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes under this chapter, or to pay for advertising, publicizing, or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion when a county or city has imposed such tax for such purpose, or as one of the purposes hereunder, and until withdrawn for use, the moneys accumulated in such fund or funds may be invested in interest bearing securities by the county or city treasurer in any manner authorized by law.  In addition such taxes may be used to develop strategies to expand tourism:  PROVIDED, That any county, and any city within a county, bordering upon Grays Harbor may use the proceeds of such taxes for construction and maintenance of a movable tall ships tourist attraction in cooperation with a tall ships restoration society, except to the extent that such proceeds are used for payment of principal and interest on debt incurred prior to June 11, 1986:  PROVIDED FURTHER, That any city or county may use the proceeds of such taxes for the refurbishing and operation of a steam railway for tourism promotion purposes.