HOUSE BILL REPORT

                 SSB 5896

             As Reported By House Committee On:

                           Revenue

Title:  An act relating to public restroom facilities.

Brief Description:  Authorizing counties to use the hotel‑motel tax for public restroom facilities.

Sponsors:  Senate Committee on Government Operations (originally sponsored by Senators M. Rasmussen, Amondson, Haugen, Winsley, Sheldon, Gaspard and Snyder).

Brief History:

  Reported by House Committee on:

Revenue, April 5, 1993, DP.

HOUSE COMMITTEE ON REVENUE

Majority Report:  Do pass.  Signed by 16 members:  Representatives G. Fisher, Chair; Holm, Vice Chair; Foreman, Ranking Minority Member; Fuhrman, Assistant Ranking Minority Member; Anderson; Brown; Cothern; Leonard; Morris; Romero; Rust; Silver; Talcott; Thibaudeau; Van Luven; and Wang.

Staff:  Robert Longman (786-7139).

Background:  Any county or city may impose the basic local option excise tax on hotel/motel room rental charges of up to 2 percent.  This tax is a credit against the state sales tax that is imposed on such room rental charges.  Receipts from this tax may only be spent on a variety of purposes, including the construction and operation of stadiums and convention centers and the promotion of tourism.

With certain exceptions, every county that imposes this basic tax is required to provide a credit for the same tax that is imposed by any city within the county.

Summary of Bill:  Pierce county is allowed to use the 2 percent hotel/motel tax for the provision of public restroom facilities, if these restrooms are available for use by visitors.

Fiscal Note:  Available.

Effective Date:  Ninety days after adjournment of session in which bill is passed.

Testimony For:  Mount Rainier National Park is advertised extensively by the hotel motel industry in Pierce County; it's good tourism policy to provide for public restrooms between city of Tacoma and Mt. Rainier.  City of Elbe has a real need for this facility, and they can no longer afford the increasing cost of providing sani-cans.

Testimony Against:  None.

Witnesses:  Senator Marilyn Rasmussen, prime sponsor (pro); Representative Dave Chappell (pro); Rick Adams, city of Elbe (pro); George Walk, Pierce County (pro); and Becky Bogard, Washington State Hotel/Motel Association and Washington State Convention and Visitors Bureau (pro).