5914-S

AN ACT Relating to financing of public stadium, convention, performing arts, visual arts, and other tourism facilities; adding a new section to chapter 82.14 RCW; adding a new section to chapter 36.38 RCW; adding a new section to chapter 67.28 RCW; providing an effective date; 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 82.14 RCW to read as follows:

(1) Subject to subsection (2) of this section, the legislative authority of any county may fix and impose a sales and use tax in accordance with the terms of this chapter. The tax authorized in this section shall be in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within such county. The rate of tax shall be up to but not exceeding one-tenth 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.

(2) No county may impose the tax under subsection (1) of this section unless the tax is first approved by a majority of the voters voting on the proposition to impose the tax.

(3) Moneys received from any tax imposed under this section shall be used exclusively for the purposes authorized in RCW 67.28.210.

NEW SECTION. Sec. 2. A new section is added to chapter 36.38 RCW to read as follows:

(1) In addition to any other tax authorized by law, the legislative authority of any county may by ordinance levy and fix a tax of up to but not exceeding one cent on twenty cents or fraction thereof to be paid 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. The county may require that one who receives any admission charge to any place shall collect and remit the tax to the county treasurer.

(2) No county may impose the tax under subsection (1) of this section unless the tax is first approved by a majority of the voters voting on the proposition to impose the tax.

(3) Moneys received from any tax imposed under this section shall be used exclusively for the purposes authorized in RCW 67.28.210.

(4) No county may impose such tax on persons paying an admission to any activity of any elementary or secondary school.

(5) As used in this section, 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.

NEW SECTION. Sec. 3. A new section is added to chapter 67.28 RCW to read as follows:

(1) The legislative body of any county is authorized to levy and collect a special excise tax of up to but not exceeding two percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. It shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same.

(2) No county may impose the tax under subsection (1) of this section unless the tax is first approved by a majority of the voters voting on the proposition to impose the tax.

(3) Any seller, as defined in RCW 82.08.010, who is required to collect any tax under this section for any county shall pay over such tax to such county as provided in RCW 67.28.200. The deduction from state taxes under RCW 67.28.190 does not apply to taxes imposed under this section.

(4) Moneys received from any tax imposed under this section shall be used exclusively for the purposes authorized in RCW 67.28.210.

NEW SECTION. Sec. 4. 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 July 1, 1995.