_______________________________________________
ENGROSSED
SENATE BILL 5925
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AS
AMENDED BY THE HOUSE
Passed
Legislature - 1993 First Special Session
State of Washington 53rd
Legislature 1993 Regular Session
By
Read first time 02/25/93. Referred to Committee on Ways
& Means.
Allowing lodging tax for counties with
national monuments.
AN ACT Relating to excise taxation of lodging;
amending RCW 67.28.240; and adding new sections 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 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, and
improvement of a rest area for tourists which includes restrooms, picnic areas,
trails and viewpoints, emergency facilities, transient parking facilities,
concession and gift sales, and marketing of facilities for tourists visiting
the county or the national monument, 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.The text of the following section has been
vetoed by the Governor. It is noted in bold italic.
*NEW SECTION. Sec. 2. A
new section is added to chapter 67.28 RCW to read as follows:
The department of revenue shall perform the
collection of taxes under section 1 of this act on behalf of the county at no
cost to the county.
*Sec. 2 was vetoed, see message at end of chapter.
Sec. 3.
RCW 67.28.240 and 1991 c 363 s 140 are each amended to read as follows:
(1) The legislative body of a county that
qualified under RCW 67.28.180(2)(b) other than a county with a population of
one million or more and the legislative bodies of cities in the qualifying
county are each authorized to levy and collect a special excise tax of ((two))
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) No city may impose the special excise tax
authorized in subsection (1) of this section during the time the city is
imposing the tax under RCW 67.28.180, and no county may impose the special
excise tax authorized in subsection (1) of this section until such time as
those cities within the county containing at least one-half of the total
incorporated population have imposed the tax.
(3) Any county ordinance or resolution adopted
under this section shall contain, in addition to all other provisions required
to conform to this chapter, a provision allowing a credit against the county
tax for the full amount of any city tax imposed under this section upon the
same taxable event.
(4) Any seller, as defined in RCW 82.08.010,
who is required to collect any tax under this section shall pay over such tax
to the county or 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.
Note: Governor's explanation of partial veto is
as follows:
"I am returning herewith, without my
approval as to section 2, Engrossed Senate Bill No. 5925 entitled:
"AN ACT Relating to
excise taxation of lodging;"
This
bill relates to the assessment and usage of local option hotel/motel taxes.
Section
2 of this bill directs the Department of Revenue to collect the hotel/motel
taxes addressed in the bill on behalf of the county and at no cost to the
county. Section 2 is not necessary since revenue collection provisions of the
hotel/motel tax were amended in Engrossed Substitute House Bill No. 1862 which
I signed on May 15th. Engrossed Substitute House Bill No. 1862 contains a more
comprehensive treatment of hotel/motel tax collections and is designed to cover
all applications of this tax. That bill contains the preferred wording for
implementation of both bills.
With the exception of section 2, Engrossed
Senate Bill No. 5925 is approved."
