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SUBSTITUTE SENATE BILL 5551
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AS AMENDED BY THE HOUSE
Passed Legislature - 1995 Regular Session
State of Washington 54th Legislature 1995
Regular Session
By
Read first time 02/23/95.
Authorizing special taxation of
lodging.
AN ACT Relating to the
excise taxation of lodging; and adding a new section to chapter 67.28 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
NEW SECTION. Sec.
1. A new section is added
to chapter 67.28 RCW to read as follows:
(1) The legislative
body of any city meeting the criteria in subsection (2) or (3) of this section
may impose a special excise tax 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, not to exceed the
rate specified in the subsection. For the purposes of this tax, 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)(a) In a county east
of the crest of the Cascade mountains with a population of at least fifty-five
thousand but less than sixty-two thousand:
(i) A city with a
population of at least three thousand but less than four thousand may impose a
tax under this section not to exceed three percent.
(ii) A city with a
population of at least one thousand eight hundred but less than two thousand
five hundred may impose a tax under this section not to exceed three percent.
(b) All taxes levied
and collected under this subsection (2) shall be credited to a special fund in
the treasury of the city collecting the tax. Such taxes shall only be used for
tourism promotion.
(3)(a) In a county east
of the crest of the Cascade mountains with a population of at least fifty-five
thousand but less than sixty-two thousand, a city with a population of at least
twenty-two thousand but less than twenty-eight thousand may impose a tax under
this section not to exceed two percent.
(b) In a county east of
the crest of the Cascade mountains with a population of at least twenty-eight
thousand but less than thirty-three thousand, a city with a population of at
least three thousand but less than six thousand may impose a tax under this
section not to exceed two percent.
(c) All taxes levied
and collected under this subsection (3) shall be credited to a special fund in
the treasury of the city collecting the tax. Such taxes shall only be used for
tourism promotion, and for the design, expansion, and construction of public
facilities related to tourism promotion.
(4) The taxes
authorized in this section are in addition to any other taxes authorized by
law.
(5) Any seller, as
defined in RCW 82.08.010, who is required to collect any tax under this section
shall pay over such tax to the city as provided in RCW 67.28.200. The
deduction from state taxes under RCW 67.28.190 does not apply to the taxes
imposed under this section.
