H-0872.1 _______________________________________________
HOUSE BILL 1436
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State of Washington 54th Legislature 1995 Regular Session
By Representatives Dyer and B. Thomas
Read first time 01/25/95. Referred to Committee on Finance.
AN ACT Relating to the special excise tax on lodging; and amending RCW 67.28.190, 67.28.200, and 67.40.100.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 67.28.190 and 1967 c 236 s 12 are each amended to read as follows:
Any seller, as defined in RCW 82.08.010, who is required to collect any tax under RCW 67.28.180 or 67.40.100(3) for any municipality shall pay over such tax to such municipality as provided in RCW 67.28.200 and such tax shall be deducted from the amount of tax such seller would otherwise be required to collect and to pay over to the department of revenue under chapter 82.08 RCW.
Sec. 2. RCW 67.28.200 and 1993 c 389 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 under this chapter and RCW 67.40.100(3). 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.
Sec. 3. RCW 67.40.100 and 1990 c 242 s 1 are each amended to read as follows:
(1) Except as provided in chapters 67.28 and 82.14 RCW and subsection (2) and (3) of this section, after January 1, 1983, no city, town, or county in which the tax under RCW 67.40.090 is imposed may impose a license fee or tax on the act or privilege of engaging in business to furnish lodging by a hotel, rooming house, tourist court, motel, trailer camp, or similar facilities in excess of the rate imposed upon other persons engaged in the business of making sales at retail as that term is defined in chapter 82.04 RCW.
(2) A city incorporated before January 1, 1982, with a population over sixty thousand located in a county with a population over one million, other than the city of Seattle, may impose a special excise tax under the following conditions:
(a) The proceeds of the tax must be used for the acquisition, design, construction, and marketing of convention and trade facilities and may be used for and pledged to the payment of bonds, leases, or other obligations issued or incurred for such purposes. The proceeds of the tax may be used for maintenance and operation only as part of a budget which includes the use of the tax for debt service and marketing.
(b) The legislative body of the city, before imposing the tax, must authorize a complete study and investigation of the desirability and economic feasibility of the proposed convention and trade facilities.
(c) The rate of the tax shall not exceed three percent.
(d) The tax shall be imposed on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or 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 such tax may be levied on any premises having fewer than sixty lodging units.
(3) A city or town with a population of less than two thousand that is located in a county with a population of over one million may impose a special excise tax of up to two percent on the sale of or charge for the furnishing of lodging by a hotel or motel and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, except that no such tax shall be levied on a premises having fewer than forty lodging units. The proceeds of this tax may only be used to mitigate the impacts of tourism or flooding.
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