CERTIFICATION OF ENROLLMENT

              ENGROSSED SUBSTITUTE HOUSE BILL 1862

                        53rd Legislature

                      1993 Regular Session

Passed by the House April 25, 1993   Yeas 81   Nays 16 Speaker of the        House of Representatives Passed by the Senate April 25, 1993   Yeas 32   Nays 8

CERTIFICATE I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED SUBSTITUTE HOUSE BILL 1862 as passed by the House of Representatives and the Senate on the dates hereon set forth.

President of the Senate

Chief Clerk

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                        State of Washington

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                                    ENGROSSED SUBSTITUTE HOUSE BILL 1862

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                                        AS RECOMMENDED BY THE CONFERENCE COMMITTEE

                                                       Passed Legislature - 1993 Regular Session

State of Washington                              53rd Legislature                             1993 Regular Session

By House Committee on Revenue (originally sponsored by Representatives Mastin, Grant, Ludwig, Bray and Jacobsen)

Read first time 03/08/93.

Permitting a special excise tax on hotel, motel, roominghouse, and trailer camp charges for a trade recreation agricultural cent

          AN ACT Relating to a special excise tax on hotel, motel, roominghouse, and trailer camp charges; amending RCW 67.28.200; and adding a new section to chapter 67.28 RCW.

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 a city with a population of over ten thousand in a county that is the smallest county in a metropolitan statistical area as defined on the effective date of this act that has a population of between thirty-eight thousand and fifty thousand may 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, roominghouse, tourist court, motel, trailer camp, and the granting of a similar license to use real property, as distinguished from the renting or leasing of real property.  For the purposes of this tax, it is 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 property.

          (2) The tax authorized in subsection (1) of this section is in addition to any other tax authorized by law.

          (3) A seller, as defined in RCW 82.08.010, who is required to collect a tax under this section, shall pay the tax to the city 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.

          (4) The tax levied and collected under this section must be credited to a special fund of the city.  The taxes may be levied only for the purpose of paying any part of the cost of siting, acquisition, construction, operation, and maintenance of a trade recreation agricultural center, which facility includes an exhibition hall, a meeting and convention center, and an agricultural arena, in the city and may be used for and pledged to the payment of bonds, leases, or other obligations incurred for these purposes.

          (5) The tax imposed under this section shall expire when all obligations for which the taxes have been pledged are satisfied.

        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.

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