1436 AAS 4/14/95

HB 1436 - S Comm Amd

    ByCommittee on Ways & Means

                                                   ADOPTED 4/14/95

    On page 1, 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 city with a population of less than two thousand that is located in a county with a population of at least one million 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, except that no tax shall be levied on a premises having fewer than forty lodging units.  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 such 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 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 city.  Such taxes shall only be used to mitigate the impacts of tourism or flooding."

HB 1436 - S Comm Amd

    ByCommittee on Ways & Means

                                                   ADOPTED 4/14/95

    On page 1, line 1 of the title, after "lodging;" strike the remainder of the title and insert "and adding a new section to chapter 67.28 RCW."

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