5925 AMH REV H2430.1

5925 AMH REV H2430.1

SB 5925 - H COM AMD ADOPTED 4-25-93

By Representative Sommers

Strike everything after the enacting clause and insert the following:

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

(1) The legislative body of any county with a population greater than seventy-five thousand in which is located all or part of a national monument is authorized to levy and collect a special excise tax not to exceed two 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 tax authorized in subsection (1) of this section is in addition to any other tax authorized by law.

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

(4) All taxes levied and collected under this section shall be credited to a special fund in the treasury of the county. The taxes shall only be used for the acquisition, construction, repair, improvement, and marketing of a rest area for tourists which includes restrooms, picnic areas, trails and viewpoints, emergency facilities, transient parking facilities, and concession and gift sales, or to pay or secure the payment of all or any portion of general obligation bonds issued for such purposes. As used in this section, "transient parking facilities" does not include parking spaces to be used for overnight stays.

(5) The tax authorized in subsection (1) of this section may only be imposed if the county and at least one of the two largest cities in the county provide moneys for the project described in subsection (4) of this section from revenue received under RCW 67.28.180 or if the county provides moneys for the project from revenue received under RCW 82.14.030. Moneys provided under this section shall be deposited in the special fund created under subsection (4) of this section and may be used only as provided in subsection (4) of this section.

Sec. 2. RCW 67.28.200 and 1991 c 331 s 2 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 67.28.260~~)) under this chapter. 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."