6241-S AMS HAUG S4976.1

6241-S AMS HAUG S4976.1

SSB 6241 - S AMD - 033

By Senators Haugen, Sellar and Spanel

On page 2, after line 9, insert the following:

"NEW SECTION. Sec. 2. 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 at least five hundred but less than one thousand in a county with a population of at least eighty thousand but less than one hundred fifteen 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, rooming house, 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 shall be credited to a special fund in the treasury of the city. The taxes may be levied only for the purpose of paying all or any part of the cost of acquisition, construction, or operation of a performing and visual arts center or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose."

Renumber the sections consecutively and correct any internal references accordingly.

EFFECT: Allows the city of La Conner to levy and collect an additional 2% hotel/motel tax to finance a performing and visual arts center.