5551-s.sl

CERTIFICATION OF ENROLLMENT

SUBSTITUTE SENATE BILL 5551

Chapter 340, Laws of 1995

54th Legislature

1995 Regular Session

LODGING TAX--EASTERN WASHINGTON CITIES AND COUNTIES

EFFECTIVE DATE: 7/23/95

Passed by the Senate April 23, 1995

YEAS 44 NAYS 1

JOEL PRITCHARD

President of the Senate

Passed by the House April 11, 1995

YEAS 92 NAYS 3

CERTIFICATE

I, Marty Brown, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 5551 as passed by the Senate and the House of Representatives on the dates hereon set forth.

CLYDE BALLARD

Speaker of the

House of Representatives

MARTY BROWN

Secretary

Approved May 11, 1995

FILED

May 11, 1995 - 1:32 p.m.

MIKE LOWRY

Governor of the State of Washington

Secretary of State

State of Washington

_______________________________________________

SUBSTITUTE SENATE BILL 5551

_______________________________________________

AS AMENDED BY THE HOUSE

Passed Legislature - 1995 Regular Session

State of Washington 54th Legislature 1995 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Sellar and Snyder)

Read first time 02/23/95.

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.