CERTIFICATION OF ENROLLMENT

SUBSTITUTE SENATE BILL 5301

Chapter 331, Laws of 1991

52nd Legislature

1991 Regular Session

LODGING TAX IN COUNTIES BORDERING PACIFIC OCEAN

EFFECTIVE DATE: 7/28/91

Passed by the Senate March 12, 1991

Yeas 35 Nays 9

ALAN BLUECHEL

President of the Senate

Passed by the House April 25, 1991

Yeas 96 Nays 0

JOE KING

Speaker of the

House of Representatives

Approved May 21, 1991

BOOTH GARDNER

Governor of the State of Washington

CERTIFICATE

I, Gordon Golob, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 5301 as passed by the Senate and the House of Representatives on the dates hereon set forth.

GORDON A. GOLOB Secretary

FILED

May 21, 1991 - 10:52 a.m.

Secretary of State

State of Washington

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SUBSTITUTE SENATE BILL 5301

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Passed Legislature - 1991 Regular Session

State of Washington 52nd Legislature 1991 Regular Session

By Senate Committee on Governmental Operations (originally sponsored by Senators Snyder and Conner).

Read first time March 6, 1991.

AN ACT Relating to public facilities; amending RCW 67.28.200 and 67.28.210; adding a new section to chapter 67.28 RCW; and repealing RCW 67.28.230.

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

NEW SECTION. Sec. 1. A new section is added to chapter 67.28 RCW to read as follows:

(1) The legislative body of any city bordering on the Pacific Ocean with a population of not less than one thousand is authorized to levy and collect a special excise tax of not to exceed three percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. For the purposes of this tax, it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same.

(2) The legislative body of the county in which a city described in subsection (1) of this section is located is authorized to levy and collect a special excise tax within such county of not to exceed three percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. For the purposes of this tax, it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same.

(3) In the event a tax is levied under both subsections (1) and (2) of this section, the amount levied under (1) of this section shall be credited against the amount levied under (2) of this section such that the aggregate amount levied under this section cannot exceed three percent on the applicable sale or charge.

(4) Any seller, as defined in RCW 82.08.010, who is required to collect a tax under this section shall pay over such tax to the city or county, as applicable, as provided in RCW 67.28.200. The deduction from state taxes under RCW 67.28.190 does not apply to taxes imposed under this section.

Sec. 2. RCW 67.28.200 and 1988 ex.s. c 1 s 23 are each amended to read as follows:

The legislative body of any county or city 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 RCW 67.28.180, 67.28.182, and 67.28.230 through 67.28.250, and section 1 of this act. The department of revenue shall perform the collection of such taxes on behalf of such county or city at no cost to such county or city.

Sec. 3. RCW 67.28.210 and 1990 c 17 s 1 are each amended to read as follows:

All taxes levied and collected under RCW 67.28.180, 67.28.230, ((~~and~~)) 67.28.240, and section 1 of this act 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 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.

NEW SECTION. Sec. 4. RCW 67.28.230 and 1988 ex.s. c 1 s 20 are each repealed.