5867-S AMH CONF LONG 5

SSB 5867 - COMM AMD to H COMM AMD (H2970.2)

    By Conference Committee

    On page 2 of the amendment, after line 9, strike all of subsection (7) and insert:

    "(7) "Tourism-related facility" means real or tangible personal property with a usable life of three or more years, or constructed with volunteer labor, and used to support tourism, performing arts, or to accommodate tourist activities."

    On page 2 of the amendment, after line 16, strike all of section 3 and insert the following:

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

    (1) The legislative body of any municipality may impose an excise tax on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82.08 RCW.  The rate of tax shall not exceed the lesser of four percent or a rate that, when combined with all other taxes imposed upon sales of lodging within the municipality under this chapter and chapters 36.100, 67.40, 82.08, and 82.14 RCW, equals twelve percent.  A tax under this chapter shall not be imposed in increments smaller than tenths of a percent.

    (2) Notwithstanding subsection (1) of this section:

    (a) If a municipality imposed taxes under this chapter and RCW 67.40.100 with a total rate exceeding four percent on January 1, 1998, the rate of tax imposed under this chapter by the municipality shall not exceed the total rate imposed by the municipality under this chapter and RCW 67.40.100 on January 1, 1998.

    (b) If a city or town, other than a municipality described in (a) of this subsection, is located in a county that imposed taxes under this chapter with a total rate of four percent or more on January 1, 1997, the rate of tax imposed under this chapter by the city or town shall not exceed two percent.

    (c) If a city has a population of four hundred thousand or more and is located in a county with a population of one million or more, the rate of tax imposed under this chapter by the city shall not exceed the lesser of four percent or a rate that, when combined with all other taxes imposed upon sales of lodging in the municipality under this chapter and chapters 36.100, 67.40, 82.08, and 82.14 RCW, equals fifteen and two-tenths percent.

    (3) Except as provided in RCW 67.28.180, any county ordinance or resolution adopted under this section shall contain a provision allowing a credit against the county tax for the full amount of any city or town tax imposed under this section upon the same taxable event.

    (4) Tax imposed under this section on a sale of lodging shall be credited against the amount of sales tax due to the state under chapter 82.08 RCW on the same sale of lodging, but the total credit for taxes imposed by all municipalities on a sale of lodging shall not exceed the amount that would be imposed under a two percent tax under this section.  This subsection does not apply to taxes which are credited against the state sales tax under RCW 67.28.180.

    On page 3 of the amendment, line 35, after "municipality" insert "with a population of five thousand or more"

    On page 4 of the amendment, beginning on line 2, after "authority." strike everything through "chapter." on line 6 and insert "The committee membership shall include: (a) At least two members who are representatives of businesses required to collect tax under this chapter; and (b) at least two members who are persons involved in activities authorized to be funded by revenue received under this chapter.  Persons who are eligible for appointment under (a) of this subsection are not eligible for appointment under (b) of this subsection.  Persons who are eligible for appointment under (b) of this subsection are not eligible for appointment under (a) of this subsection."

    On page 23 of the amendment, line 22, strike "January" and insert "April"

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