H-3923.1 _______________________________________________
HOUSE BILL 2480
_______________________________________________
State of Washington 54th Legislature 1996 Regular Session
By Representatives Mitchell and Hickel
Read first time 01/11/96. Referred to Committee on Finance.
AN ACT Relating to sales and use tax exemption for local agency park, trail, water access, and habitat area construction projects; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 82.08 RCW to read as follows:
(1) The tax levied by RCW 82.08.020 shall not apply to sales to local agencies of the labor portion of capital construction projects for parks, trails, water access, and habitat areas, if:
(a) State funds are not used to purchase land for the park, trail, water access, or habitat area;
(b) State funds are not used for any portion of the capital construction project, or any related capital construction project at the park, trail, water access, or habitat area; and
(c) The legislative body of the local agency, or the equivalent governing body or director, certifies in a form determined by the department of revenue that the local agency will not apply for, request, or receive state funding for land acquisition, planning, design, or construction activities for the park, trail, water access, or habitat area in perpetuity, except in cases of emergency, following the granting of a sales tax exemption under this section.
(2) For the purpose of this section "local agency" means a city, county, special purpose district, port district, or other political subdivision of the state providing services to less than the entire state.
NEW SECTION. Sec. 2. A new section is added to chapter 82.12 RCW to read as follows:
(1) The provisions of this chapter shall not apply in respect to the use by local agencies of the labor portion of capital construction projects for parks, trails, water access, and habitat areas, if:
(a) State funds are not used to purchase land for the park, trail, water access, or habitat area;
(b) State funds are not used for any portion of the capital construction project, or any related capital construction project at the park, trail, water access, or habitat area; and
(c) The legislative body of the local agency, or the equivalent governing body or director, certifies in a form determined by the department of revenue that the local agency will not apply for, request, or receive state funding for land acquisition, planning, design, or construction activities for the park, trail, water access, or habitat area in perpetuity, except in cases of emergency, following the granting of a use tax exemption under this section.
(2) For the purpose of this section "local agency" means a city, county, special purpose district, port district, or other political subdivision of the state providing services to less than the entire state.
NEW SECTION. Sec. 3. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately.
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