AN ACT
Relating to financing public sports facilities; amending RCW 46.16.301,
46.16.313, 67.70.240, 82.14.360, 35.21.280, 36.38.010, 36.100.010, 36.100.020,
39.10.120, 39.10.902, and 82.29A.130; adding a new section to chapter 82.14
RCW; adding a new section to chapter 67.70 RCW; adding new sections to chapter
36.100 RCW; creating new sections; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
PART
I
STATE CONTRIBUTION
NEW
SECTION. Sec. 101. A new
section is added to chapter 82.14 RCW to read as follows:
(1)
The legislative authority of a county with a population of one million or more
may impose a sales and use tax in accordance with the terms of this chapter.
The tax is in addition to other taxes authorized by law and shall be collected
from those persons who are taxable by the state under chapters 82.08 and 82.12
RCW upon the occurrence of any taxable event within the county. The rate of
tax shall not exceed 0.017 percent of the selling price in the case of a sales
tax or value of the article used in the case of a use tax.
(2)
The tax imposed under subsection (1) of this section shall be deducted from the
amount of tax otherwise required to be collected or paid over to the department
of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall
perform the collection of such taxes on behalf of the county at no cost to the
county.
(3)
Moneys collected under this section shall only be used for the purpose of
paying the principal and interest payments on bonds issued by a county to
construct a baseball stadium.
(4) No
tax may be collected under this section before January 1, 1996, and no tax may
be collected under this section unless the taxes under RCW 82.14.360 are being
collected. The tax imposed in this section shall expire when the bonds issued
for the construction of the baseball stadium are retired, but not more than
twenty years after the tax is first collected.
(5) As
used in this section, "baseball stadium" means a baseball stadium
with natural turf and a retractable roof or canopy, together with associated
parking facilities, constructed in the largest city in a county with a
population of one million or more.
Sec.
102. RCW
46.16.301 and 1994 c 194 s 2 are each amended to read as follows:
(1)
The department may create, design, and issue special license plates that may be
used in lieu of regular or personalized license plates for motor vehicles
required to display two motor vehicle license plates, excluding vehicles
registered under chapter 46.87 RCW, upon terms and conditions established by
the department. The special plates may:
(a)
Denote the age or type of vehicle; or
(b)
Denote special activities or interests; or
(c)
Denote the status, or contribution or sacrifice for the United States, the state
of Washington, or the citizens of the state of Washington, of a registered
owner of that vehicle; or
(d)
Display a depiction of the name and mascot or symbol of a state university,
regional university, or state college as defined in RCW 28B.10.016.
(2) The
department shall create, design, and issue a special baseball stadium license
plate that may be used in lieu of regular or personalized license plates for
motor vehicles required to display two motor vehicle license plates, excluding
vehicles registered under chapter 46.87 RCW, upon terms and conditions
established by the department. The special plates shall commemorate the
construction of a baseball stadium, as defined in section 101 of this act. The
department shall also issue to each recipient of a special baseball stadium
license plate a certificate of participation in the construction of the
baseball stadium.
(3)
The department has the sole discretion to determine whether or not to create,
design, or issue any series of special license plates, other than the
special baseball stadium license plate under subsection (2) of this section,
and whether any interest or status merits the issuance of a series of special
license plates. In making this determination, the department shall consider
whether or not an interest or status contributes or has contributed
significantly to the public health, safety, or welfare of the citizens of the
United States or of this state or to their significant benefit, or whether the
interest or status is recognized by the United States, this state, or other
states, in other settings or contexts. The department may also consider the
potential number of persons who may be eligible for the plates and the cost and
efficiency of producing limited numbers of the plates. The design of a special
license plate shall conform to all requirements for plates for the type of
vehicle for which it is issued, as provided elsewhere in this chapter.
Sec.
103. RCW
46.16.313 and 1994 c 194 s 4 are each amended to read as follows:
(1)
The department may establish a fee for each type of special license plates
issued under RCW 46.16.301(1) (a), (b), or (c) in an amount calculated to
offset the cost of production of the special license plates and the
administration of this program. The fee shall not exceed thirty-five dollars
and is in addition to all other fees required to register and license the
vehicle for which the plates have been requested. All such additional special
license plate fees collected by the department shall be deposited in the state
treasury and credited to the motor vehicle fund.
(2) In
addition to all fees and taxes required to be paid upon application,
registration, and renewal registration of a motor vehicle, the holder of a
collegiate license plate shall pay a fee of thirty dollars. The department
shall deduct an amount not to exceed two dollars of each fee collected under
this subsection for administration and collection expenses incurred by it. The
remaining proceeds, minus the cost of plate production, shall be remitted to
the custody of the state treasurer with a proper identifying detailed report.
The state treasurer shall credit the funds to the appropriate collegiate
license plate fund as provided in RCW 28B.10.890.
(3)
In addition to all fees and taxes required to be paid upon application,
registration, and renewal registration of a motor vehicle, the holder of a
special baseball stadium license plate shall pay a fee of thirty dollars. The
department shall deduct an amount not to exceed two dollars of each fee
collected under this subsection for administration and collection expenses
incurred by it. The remaining proceeds, minus the cost of plate production,
shall be distributed to a county for the purpose of paying the principal and
interest payments on bonds issued by the county to construct a baseball
stadium, as defined in section 101 of this act, including reasonably necessary
preconstruction costs, while the taxes are being collected under RCW
82.14.360. After this date, the state treasurer shall credit the funds to the
state general fund.
NEW
SECTION. Sec. 104. A new
section is added to chapter 67.70 RCW to read as follows:
The
lottery commission shall conduct at least two but not more than four scratch
games with sports themes per year. These games are intended to generate
additional moneys sufficient to cover the distributions under RCW 67.70.240(5).
Sec.
105. RCW
67.70.240 and 1987 c 513 s 7 are each amended to read as follows:
The
moneys in the state lottery account shall be used only: (1) For the payment of
prizes to the holders of winning lottery tickets or shares; (2) for purposes of
making deposits into the reserve account created by RCW 67.70.250 and into the
lottery administrative account created by RCW 67.70.260; (3) for purposes of
making deposits into the state's general fund; (4) for purposes of making
deposits into the housing trust fund under the provisions of section 7 of this
1987 act; (5) for distribution to a county for the purpose of paying the
principal and interest payments on bonds issued by the county to construct a
baseball stadium, as defined in section 101 of this act, including reasonably
necessary preconstruction costs; (6) for the purchase and promotion of
lottery games and game-related services; and (((6))) (7) for the
payment of agent compensation. Three million dollars shall be distributed
under subsection (5) of this section during calendar year 1996. During
subsequent years, such distributions shall equal the prior year's distributions
increased by four percent. Distributions under subsection (5) of this section
shall cease when the bonds issued for the construction of the baseball stadium
are retired, but not more than twenty years after the tax under section 101 of
this act is first imposed.
The
office of financial management shall require the allotment of all expenses paid
from the account and shall report to the ways and means committees of the
senate and house of representatives any changes in the allotments.
NEW
SECTION. Sec. 106. Sections
101 through 105 of this act constitute the entire state contribution for a
baseball stadium, as defined in section 101 of this act. The state will not
make any additional contributions based on revised cost or revenue estimates,
cost overruns, unforeseen circumstances, or any other reason.
PART
II
LOCAL
FUNDING
Sec.
201. RCW
82.14.360 and 1995 1st sp.s. c 14 s 7 are each amended to read as follows:
(1)
The legislative authority of a county with a population of one million or more
((operating under a county charter)) may impose a special stadium sales
and use tax ((by resolution adopted on or before December 31, 1995, for
collection following its approval by a majority of the voters in the county at
a general or special election)) upon the retail sale or use within the
county by restaurants, taverns, and bars of food and beverages that are taxable
by the state under chapters 82.08 and 82.12 RCW. The rate of the tax shall not
exceed five-tenths of one percent of the selling price in the case of a sales
tax, or value of the article used in the case of a use tax. The tax imposed
under this subsection is in addition to any other taxes authorized by law and
shall not be credited against any other tax imposed upon the same taxable
event. As used in this section, "restaurant" does not include
grocery stores, mini-markets, or convenience stores.
(2) The
legislative authority of a county with a population of one million or more may
impose a special stadium sales and use tax upon retail car rentals within the
county that are taxable by the state under chapters 82.08 and 82.12 RCW.
The rate of the tax shall ((equal one-tenth of one)) not exceed two
percent of the selling price in the case of a sales tax, or rental value
of the ((article used)) vehicle in the case of a use tax. The
tax imposed under this ((section)) subsection is in addition to any
other taxes authorized by law and shall not be credited against any other
tax imposed upon the same taxable event.
(3)
The revenue from the ((tax)) taxes imposed under this section
shall be used for the purpose of principal and interest payments on bonds,
issued by ((a public facilities district, created within)) the county ((under
chapter 36.100 RCW)), to acquire, construct, own, remodel, maintain, equip,
reequip, repair, and operate a baseball stadium ((with a retractable roof or
canopy and natural turf)). Revenues from the taxes authorized in this
section may be used for design and other preconstruction costs of the baseball
stadium until bonds are issued for the baseball stadium. The county shall
issue bonds, in an amount determined to be necessary by the public facilities
district, for the district to acquire, construct, own, and equip the baseball
stadium. The county shall have no obligation to issue bonds in an amount
greater than that which would be supported by the tax revenues under this
section, section 101 of this act, and RCW 36.38.010(3)(a) and (b). If the
revenue from the ((tax)) taxes imposed under this section exceeds
the amount needed for such principal and interest payments in any year, the
excess shall be used solely:
(a)
For ((either or both: (a))) early retirement of the bonds
issued for the baseball stadium;(( or
(b)
retirement of bonds issued for expanding, remodelling, repairing, or
reequipping of a multipurpose stadium that has a seating capacity over
forty-five thousand)) and
(b)
If the revenue from the taxes imposed under this section exceeds the amount
needed for the purposes in (a) of this subsection in any year, the excess shall
be placed in a contingency fund which may only be used to pay unanticipated
capital costs on the baseball stadium, excluding any cost overruns on initial
construction.
(4)
The ((tax)) taxes authorized under this section ((may)) shall
not be collected ((only)) after June 30, 1997, unless the
county executive has certified to the department of revenue that a professional
major league baseball team has made a binding and legally enforceable
contractual commitment to:
(a)
Play at least ninety percent of its home games in the stadium for a period of
time not shorter than the term of the bonds issued to finance the initial
construction of the stadium;
(b)
Contribute ((principal of)) forty-five million dollars toward the ((bonded))
reasonably necessary preconstruction costs including, but not limited to
architectural, engineering, environmental, and legal services, and the cost
of construction of the stadium, or to any associated public purpose separate
from bond-financed property, including without limitation land acquisition,
parking facilities, equipment, infrastructure, or other similar costs
associated with the project, which contribution shall be made during a term
not to exceed the term of the bonds issued to finance the initial construction
of the stadium. If all or part of the contribution is made after the date of
issuance of the bonds, the team shall contribute an additional amount equal to
the accruing interest on the deferred portion of the contribution, calculated
at the interest rate on the bonds maturing in the year in which the deferred
contribution is made. No part of the contribution may be made without the
consent of the county until a public facilities district is created under
chapter 36.100 RCW to acquire, construct, own, remodel, maintain, equip,
reequip, repair, and operate a baseball stadium. To the extent possible,
contributions shall be structured in a manner that would allow for the issuance
of bonds to construct the stadium that are exempt from federal income taxes;
and
(c)
Share a portion of the profits generated by the baseball team from the operation
of the professional franchise for a period of time equal to the term of the
bonds issued to finance the initial construction of the stadium, after
offsetting any losses incurred by the baseball team after the effective date of
chapter 14, Laws of 1995 1st sp. sess. Such profits and the portion to be
shared shall be defined by agreement between the public facilities district and
the baseball team. The shared profits shall be used to retire the bonds issued
to finance the initial construction of the stadium. If the bonds are retired
before the expiration of their term, the shared profits shall be paid to the
public facilities district.
(5) No
tax may be collected under this section before January 1, 1996. Before
collecting the taxes under this section or issuing bonds for a baseball
stadium, the county shall create a public facilities district under chapter
36.100 RCW to acquire, construct, own, remodel, maintain, equip, reequip,
repair, and operate a baseball stadium.
(6)
The county shall assemble such real property as the district determines to be
necessary as a site for the baseball stadium. Property which is necessary for
this purpose that is owned by the county on the effective date of this section
shall be contributed to the district, and property which is necessary for this
purpose that is acquired by the county on or after the effective date of this
section shall be conveyed to the district.
(7)
The proceeds of any bonds issued for the baseball stadium shall be provided to
the district.
(8)
As used in this section, "baseball stadium" means "baseball
stadium" as defined in section 101 of this act.
(9)
The ((tax)) taxes imposed under this section shall expire when
the bonds issued for the construction of the ((new public facilities)) baseball
stadium are retired, but not later than twenty years after the ((tax is))
taxes are first collected.
Sec.
202. RCW
35.21.280 and 1995 1st sp.s. c 14 s 8 are each amended to read as follows:
Every
city and town may levy and fix a tax of not more than one cent on twenty cents
or fraction thereof to be paid by the person who pays an admission charge to
any place: PROVIDED, No city or town shall impose such tax on persons paying
an admission to any activity of any elementary or secondary school. This
includes a tax on persons who are admitted free of charge or at reduced rates
to any place for which other persons pay a charge or a regular higher charge
for the same privileges or accommodations. A city that is located in a county
with a population of one million or more may not levy a tax on events in stadia
constructed on or after January 1, 1995, that are owned by ((county
government or)) a public facilities district under chapter 36.100 RCW and
that have seating capacities over forty thousand. The city or town may require
anyone who receives payment for an admission charge to collect and remit the
tax to the city or town.
The
term "admission charge" includes:
(1) A
charge made for season tickets or subscriptions;
(2) A
cover charge, or a charge made for use of seats and tables reserved or
otherwise, and other similar accommodations;
(3) A
charge made for food and refreshment in any place where free entertainment,
recreation or amusement is provided;
(4) A
charge made for rental or use of equipment or facilities for purposes of
recreation or amusement; if the rental of the equipment or facilities is
necessary to the enjoyment of a privilege for which a general admission is
charged, the combined charges shall be considered as the admission charge;
(5)
Automobile parking charges if the amount of the charge is determined according
to the number of passengers in the automobile.
Sec.
203. RCW
36.38.010 and 1995 1st sp.s. c 14 s 9 are each amended to read as follows:
(1)
Any county may by ordinance enacted by its county legislative authority, levy
and fix a tax of not more than one cent on twenty cents or fraction thereof to
be paid for county purposes by persons who pay an admission charge to any
place, including a tax on persons who are admitted free of charge or at reduced
rates to any place for which other persons pay a charge or a regular higher
charge for the same or similar privileges or accommodations; and require that one
who receives any admission charge to any place shall collect and remit the tax
to the county treasurer of the county: PROVIDED, No county shall impose such
tax on persons paying an admission to any activity of any elementary or
secondary school.
(2) As
used in this chapter, the term "admission charge" includes a charge
made for season tickets or subscriptions, a cover charge, or a charge made for
use of seats and tables, reserved or otherwise, and other similar
accommodations; a charge made for food and refreshments in any place where any
free entertainment, recreation, or amusement is provided; a charge made for
rental or use of equipment or facilities for purpose of recreation or
amusement, and where the rental of the equipment or facilities is necessary to
the enjoyment of a privilege for which a general admission is charged, the
combined charges shall be considered as the admission charge. It shall also
include any automobile parking charge where the amount of such charge is
determined according to the number of passengers in any automobile.
(3)
The tax herein authorized shall not be exclusive and shall not prevent any city
or town within the taxing county, when authorized by law, from imposing within
its corporate limits a tax of the same or similar kind: PROVIDED, That
whenever the same or similar kind of tax is imposed by any such city or town,
no such tax shall be levied within the corporate limits of such city or town by
the county, except that the legislative authority of a county with a population
of one million or more may exclusively levy ((a tax)) taxes on
events in stadiums constructed on or after January 1, 1995, that are owned by
((county government or)) a public facilities district under chapter
36.100 RCW and that have seating capacities over forty thousand at the rates
of:
(a)
Not more than one cent on twenty cents or fraction thereof((.
(4)
By contract, the county shall obligate itself to provide the revenue from the
tax authorized by this section on events in stadia owned, managed, or operated
by a public facilities district, having seating capacities over forty thousand,
and constructed on or after January 1, 1995, to the public facilities district.)), to
be used for the purpose of paying the principal and interest payments on bonds
issued by a county to construct a baseball stadium as defined in section 101 of
this act. If the revenue from the tax exceeds the amount needed for that
purpose, the excess shall be placed in a contingency fund which may only be
used to pay unanticipated capital costs on the baseball stadium, excluding any
cost overruns on initial construction; and
(b)
Not more than one cent on twenty cents or fraction thereof, to be used for the
purpose of paying the principal and interest payments on bonds issued by a county
to construct a baseball stadium as defined in section 101 of this act. The tax
imposed under this subsection (3)(b) shall expire when the bonds issued for the
construction of the baseball stadium are retired, but not later than twenty
years after the tax is first collected.
PART
III
MISCELLANEOUS
Sec.
301. RCW
36.100.010 and 1995 1st sp.s. c 14 s 1 are each amended to read as follows:
(1) A
public facilities district may be created in any county and shall be coextensive
with the boundaries of the county.
(2) A
public facilities district shall be created upon adoption of a resolution
providing for the creation of such a district by the county legislative
authority in which the proposed district is located.
(3) A
public facilities district is a municipal corporation, an independent taxing
"authority" within the meaning of Article VII, section 1 of the state
Constitution, and a "taxing district" within the meaning of Article
VII, section 2 of the state Constitution.
(4) No
taxes authorized under this chapter may be assessed or levied unless a majority
of the voters of the public facilities district has approved such tax at a
general or special election. A single ballot proposition may both validate the
imposition of the sales and use tax under RCW 82.14.048 and the excise tax
under RCW 36.100.040.
(5) A
public facilities district shall constitute a body corporate and shall possess
all the usual powers of a corporation for public purposes as well as all other
powers that may now or hereafter be specifically conferred by statute,
including, but not limited to, the authority to hire employees, staff, and
services, to enter into contracts, and to sue and be sued.
(6)
The county legislative authority or the city council may transfer
property to the public facilities district ((as part of the process of
creating the public facilities district)) created under this
chapter. No property that is encumbered with debt or that is in need of
major capital renovation may be transferred to the district without the
agreement of the district and revenues adequate to retire the existing
indebtedness.
Sec.
302. RCW
36.100.020 and 1995 1st sp.s. c 14 s 2 are each amended to read as follows:
(1) A
public facilities district shall be governed by a board of directors consisting
of five or seven members as provided in this section. If the largest city in
the county has a population that is at least forty percent of the total county
population, the board of directors of the public facilities district shall
consist of five members selected as follows: (a) Two members appointed by the
county legislative authority to serve for four-year staggered terms; (b) two
members appointed by the city council of the largest city in the county to
serve for four-year staggered terms; and (c) one person to serve for a
four-year term who is selected by the other directors. If the largest city in
the county has a population of less than forty percent of the total county
population, the county legislative authority shall establish in the resolution
creating the public facilities district whether the board of directors of the
public facilities district has either five or seven members, and the county
legislative authority shall appoint the members of the board of directors to
reflect the interests of cities and towns in the county, as well as the
unincorporated area of the county. However, if the county has a population
of one million or more, the largest city in the county has a population of
less than forty percent of the total county population, and the county operates
under a county charter, which provides for an elected county executive, three
members shall be appointed by the governor and the remaining members
shall be appointed by the county executive subject to confirmation by the
county legislative authority. Of the members appointed by the governor, the
speaker of the house of representatives and the majority leader of the senate
shall each recommend to the governor a person to be appointed to the board.
(2) At
least one member on the board of directors shall be representative of the
lodging industry in the public facilities district before the public facilities
district imposes the excise tax under RCW 36.100.040.
(3)
Members of the board of directors shall serve four-year terms of office, except
that two of the initial five board members or three of the initial seven board
members shall serve two-year terms of office.
(4) A
vacancy shall be filled in the same manner as the original appointment was made
and the person appointed to fill a vacancy shall serve for the remainder of the
unexpired term of the office for the position to which he or she was appointed.
(5) A director
appointed by the governor may be removed from office by the governor. Any
other director may be removed from office by action of at least two-thirds
of the members of the legislative authority which made the appointment.
NEW
SECTION. Sec. 303. A new
section is added to chapter 36.100 RCW to read as follows:
In
addition to other powers and restrictions on a public facilities district, the
following shall apply to a public facilities district, located in a county with
a population of one million or more, that constructs a baseball stadium:
(1)
The public facilities district, in consultation with the professional baseball
team that will use the stadium, shall have the authority to determine the
stadium site;
(2)
The public facilities district, in consultation with the professional baseball
team that will use the stadium, shall have the authority to establish the
overall scope of the stadium project, including, but not limited to, the
stadium itself, associated parking facilities, associated retail and office development
that are part of the stadium facility, and ancillary services or facilities;
(3)
The public facilities district, in consultation with the professional baseball
team that will use the stadium, shall have the final authority to make the
final determination of the stadium design and specifications;
(4)
The public facilities district shall have the authority to contract with the
baseball team that will use the stadium to obtain architectural, engineering,
environmental, and other professional services related to the stadium site and
design options, environmental study requirements, and obtaining necessary
permits for the stadium facility;
(5)
The public facilities district, in consultation with the professional baseball
team that will use the stadium, shall have the authority to establish the
project budget and bidding specifications and requirements on the stadium
project;
(6)
The public facilities district, in consultation with the professional baseball
team that will use the stadium and the county in which the public facilities
district is located, shall have the authority to structure the financing of the
stadium facility project; and
(7)
The public facilities district shall consult with the house of representatives
executive rules committee and the senate facilities and operations committee
before selecting a name for the stadium.
As
used in this section, "stadium" and "baseball stadium" mean
a "baseball stadium" as defined in section 101 of this act.
NEW
SECTION. Sec. 304. A new
section is added to chapter 36.100 RCW to read as follows:
A
public facilities district may accept and expend moneys that may be donated for
the purpose of a baseball stadium as defined in section 101 of this act.
Sec.
305. RCW
39.10.120 and 1994 c 132 s 12 are each amended to read as follows:
(1)
Except as provided in subsection (2) of this section, the alternative
public works contracting procedures authorized under this chapter are limited
to public works contracts signed before July 1, 1997. Methods of public works
contracting authorized by RCW 39.10.050 and 39.10.060 shall remain in full
force and effect until completion of contracts signed before July 1, 1997.
(2)
For the purposes of a baseball stadium as defined in section 101 of this act,
the design-build contracting procedures under RCW 39.10.050 shall remain in
full force and effect until completion of contracts signed before December 31,
1997.
Sec.
306. RCW
39.10.902 and 1994 c 132 s 15 are each amended to read as follows:
The
following acts or parts of acts, as now existing or hereafter amended, are each
repealed, effective July 1, 1997:
(1)
RCW 39.10.010 and 1994 c 132 s 1;
(2)
RCW 39.10.020 and 1994 c 132 s 2;
(3)
RCW 39.10.030 and 1994 c 132 s 3;
(4)
RCW 39.10.040 and 1994 c 132 s 4;
(5)
RCW 39.10.050 and 1994 c 132 s 5;
(6)
RCW 39.10.060 and 1994 c 132 s 6;
(7)
RCW 39.10.070 and 1994 c 132 s 7;
(8)
RCW 39.10.080 and 1994 c 132 s 8;
(9)
RCW 39.10.090 and 1994 c 132 s 9;
(10)
RCW 39.10.100 and 1994 c 132 s 10;
(11)
RCW 39.10.110 and 1994 c 132 s 11;
(12)
((RCW 39.10.120 and 1994 c 132 s 12;
(13))) RCW
39.10.900 and 1994 c 132 s 13;
(((14)))
(13) RCW 39.10.901 and 1994 c 132 s 14; and
(((15)))
(14) RCW 39.10.902 and 1994 c 132 s 15.
Sec.
307. RCW
82.29A.130 and 1995 c 138 s 1 are each amended to read as follows:
The following
leasehold interests shall be exempt from taxes imposed pursuant to RCW
82.29A.030 and 82.29A.040:
(1)
All leasehold interests constituting a part of the operating properties of any
public utility which is assessed and taxed as a public utility pursuant to
chapter 84.12 RCW.
(2)
All leasehold interests in facilities owned or used by a school, college or
university which leasehold provides housing for students and which is otherwise
exempt from taxation under provisions of RCW 84.36.010 and 84.36.050.
(3)
All leasehold interests of subsidized housing where the fee ownership of such
property is vested in the government of the United States, or the state of
Washington or any political subdivision thereof but only if income
qualification exists for such housing.
(4)
All leasehold interests used for fair purposes of a nonprofit fair association
that sponsors or conducts a fair or fairs which receive support from revenues
collected pursuant to RCW 67.16.100 and allocated by the director of the
department of agriculture where the fee ownership of such property is vested in
the government of the United States, the state of Washington or any of its
political subdivisions: PROVIDED, That this exemption shall not apply to the
leasehold interest of any sublessee of such nonprofit fair association if such
leasehold interest would be taxable if it were the primary lease.
(5)
All leasehold interests in any property of any public entity used as a
residence by an employee of that public entity who is required as a condition
of employment to live in the publicly owned property.
(6)
All leasehold interests held by enrolled Indians of lands owned or held by any
Indian or Indian tribe where the fee ownership of such property is vested in or
held in trust by the United States and which are not subleased to other than to
a lessee which would qualify pursuant to this chapter, RCW 84.36.451 and
84.40.175.
(7)
All leasehold interests in any real property of any Indian or Indian tribe,
band, or community that is held in trust by the United States or is subject to
a restriction against alienation imposed by the United States: PROVIDED, That
this exemption shall apply only where it is determined that contract rent paid
is greater than or equal to ninety percent of fair market rental, to be
determined by the department of revenue using the same criteria used to
establish taxable rent in RCW 82.29A.020(2)(b).
(8)
All leasehold interests for which annual taxable rent is less than two hundred
fifty dollars per year. For purposes of this subsection leasehold interests
held by the same lessee in contiguous properties owned by the same lessor shall
be deemed a single leasehold interest.
(9)
All leasehold interests which give use or possession of the leased property for
a continuous period of less than thirty days: PROVIDED, That for purposes of
this subsection, successive leases or lease renewals giving substantially
continuous use of possession of the same property to the same lessee shall be
deemed a single leasehold interest: PROVIDED FURTHER, That no leasehold interest
shall be deemed to give use or possession for a period of less than thirty days
solely by virtue of the reservation by the public lessor of the right to use
the property or to allow third parties to use the property on an occasional,
temporary basis.
(10)
All leasehold interests under month-to-month leases in residential units rented
for residential purposes of the lessee pending destruction or removal for the
purpose of constructing a public highway or building.
(11)
All leasehold interests in any publicly owned real or personal property to the
extent such leasehold interests arises solely by virtue of a contract for
public improvements or work executed under the public works statutes of this
state or of the United States between the public owner of the property and a
contractor.
(12)
All leasehold interests that give use or possession of state adult correctional
facilities for the purposes of operating correctional industries under RCW
72.09.100.
(13)
All leasehold interests used to provide organized and supervised recreational
activities for disabled persons of all ages in a camp facility and for public
recreational purposes by a nonprofit organization, association, or corporation
that would be exempt from property tax under RCW 84.36.030(1) if it owned the
property. If the publicly owned property is used for any taxable purpose, the
leasehold excise taxes set forth in RCW 82.29A.030 and 82.29A.040 shall be
imposed and shall be apportioned accordingly.
(14)
All leasehold interests in the public or entertainment areas of a baseball
stadium with natural turf and a retractable roof or canopy that is in a county
with a population of over one million, that has a seating capacity of over
forty thousand, and that is constructed on or after January 1, 1995.
"Public or entertainment areas" include ticket sales areas, ramps and
stairs, lobbies and concourses, parking areas, concession areas, restaurants,
hospitality and stadium club areas, kitchens or other work areas primarily
servicing other public or entertainment areas, public rest room areas, press
and media areas, control booths, broadcast and production areas, retail sales
areas, museum and exhibit areas, scoreboards or other public displays, storage
areas, loading, staging, and servicing areas, seating areas and suites, the
playing field, and any other areas to which the public has access or which are
used for the production of the entertainment event or other public usage, and
any other personal property used for these purposes. "Public or entertainment
areas" does not include locker rooms or private offices exclusively used
by the lessee.
NEW
SECTION. Sec. 308. The
public facilities district, the county, and the city with the largest
population in the county shall enter into an agreement regarding the
construction of a baseball stadium as defined in section 101 of this act. The
agreement shall address, but not be limited to:
(1)
Expedited permit processing for the design and construction of the project;
(2)
Expedited environmental review processing;
(3)
Expedited processing of requests for street, right of way, or easement
vacations necessary for the construction of the project; and
(4)
Other items deemed necessary for the design and construction of the project.
NEW
SECTION. Sec. 309. Part
headings as used in this act constitute no part of the law.
NEW SECTION. Sec. 310. 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.
