H-2310.1 _______________________________________________
SUBSTITUTE HOUSE BILL 1612
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State of Washington 54th Legislature 1995 Regular Session
By House Committee on Trade & Economic Development (originally sponsored by Representatives Goldsmith, Kremen, Hymes, Quall, Scott, Costa, Radcliff and Romero)
Read first time 03/01/95.
AN ACT Relating to permitting special excise taxes on lodgings to be used for festival purposes; and amending RCW 67.28.210.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 67.28.210 and 1994 c 290 s 1 are each amended to read as follows:
All taxes levied and collected under RCW 67.28.180, 67.28.240, and 67.28.260 shall be credited to a special fund in the treasury of the county or city imposing such tax. Such taxes shall be levied only for the purpose of paying all or any part of the cost of acquisition, construction, or operating of stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts center facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes under this chapter, or to pay for advertising, publicizing, or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion when a county or city has imposed such tax for such purpose, or as one of the purposes hereunder, and until withdrawn for use, the moneys accumulated in such fund or funds may be invested in interest bearing securities by the county or city treasurer in any manner authorized by law. In addition such taxes may be used to develop strategies to expand tourism: PROVIDED, That any county, and any city within a county, bordering upon Grays Harbor may use the proceeds of such taxes for construction and maintenance of a movable tall ships tourist attraction in cooperation with a tall ships restoration society, except to the extent that such proceeds are used for payment of principal and interest on debt incurred prior to June 11, 1986: PROVIDED FURTHER, That any city or county may use the proceeds of such taxes for the refurbishing and operation of a steam railway for tourism promotion purposes: PROVIDED FURTHER, That any city bordering on the Pacific Ocean or on Baker Bay with a population of not less than eight hundred and the county in which such a city is located may use the proceeds of such taxes for funding special events or festivals, or promotional infrastructures including but not limited to an ocean beach boardwalk: PROVIDED FURTHER, That any county which imposes a tax under RCW 67.28.182 or any city with a population less than fifty thousand in such county may use the proceeds of the tax levied and collected under RCW 67.28.180 to provide public restroom facilities available to and intended for use by visitors: PROVIDED FURTHER, That any county made up entirely of islands, and any city or town that has a population less than five thousand, may use the proceeds of the tax levied and collected under RCW 67.28.180 to provide public restroom facilities available to and intended for use by visitors: PROVIDED FURTHER, That any city, town, or county may use the proceeds of such taxes for funding a civic festival, if the following conditions are met: The festival is a community-wide event held more than once annually; the festival is approved by the legislative body of the city, town, or county in which it is held after opportunity is provided for public comment; the festival is sponsored by an exempt nonprofit organization as defined in section 501(c)(3), (4), or (6) of the federal internal revenue code; the festival provides only those events that are suitable for a broad segment of the community, including families with children; and the proceeds of such taxes are used solely for advertising, promotional materials, and costs of amenities necessary to produce a safe, clean, and secure atmosphere.
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