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SUBSTITUTE
HOUSE BILL 1669
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AS
AMENDED BY THE SENATE
Passed
Legislature - 1995 Regular Session
State of Washington 54th
Legislature 1995 Regular Session
By
Read first time 03/01/95.
Extending
hotel/motel tax authorization for tourist promotional structures in cities
located in counties composed of islands.
AN ACT
Relating to the use of hotel, motel, and related businesses tax receipts for
tourist promotional structures; and amending RCW 67.28.210 and 67.28.270.
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for such purpose, or as one of the purposes hereunder, and until withdrawn for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, a city bordering on the Skagit river
with a population of not less than twenty thousand, or any city within a county
made up entirely of islands may use the proceeds of such taxes for funding
special events or festivals, or for the acquisition, construction, or
operation of publicly owned tourist promotional infrastructures,
structures, or buildings including but not limited to an ocean beach boardwalk,
public docks, and viewing towers: 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 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 not more than once
annually; the festival is approved by the city, town, or county in which it is
held; the festival is sponsored by an exempt organization defined in section
501(c)(3), (4), or (6) of the federal internal revenue code; the festival
provides family-oriented events suiting a broad segment of the community; and
the proceeds of such taxes are used solely for advertising and promotional
materials intended to attract overnight visitors.
Sec.
2. RCW
67.28.270 and 1991 c 357 s 4 are each amended to read as follows:
In
addition to the other uses authorized in this chapter, any city with a
population of not less than one thousand people located on one of the San Juan
islands or the county within which such city is located may impose the tax as
provided in RCW 67.28.180, and use the ((tax)) proceeds from that
tax as provided herein for the acquisition, construction, or operation of
publicly owned facilities that are used either for county fairs occurring no
more than once a year and not extending over a period of more than seven days
or to mitigate the impacts of tourism. Mitigation may include paying all or
any part of the cost of acquisition, construction, or operation of public
information and educational facilities designed to inform visitors of the
historical, cultural, ecological, and environmental resources of the county; of
day use parks used by visitors; of kayak and canoe access to public tidelands;
of rest, information, and assembly areas for bicycle visitors; of special
signage to inform visitors of local points of interest; and of sport and
recreational facilities that provide activities of interest to visitors.
