S-1681.1  _______________________________________________

                         SENATE BILL 5903

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senators Hale, Morton, Wood and Winsley

Read first time 02/19/97.  Referred to Committee on Ways & Means.

Authorizing the use of local hotel-motel taxes for operation of performing and cultural arts facilities.

    AN ACT Relating to the use of local special excise taxes for the operation of performing and cultural arts facilities; and amending RCW 67.28.370.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 67.28.370 and 1996 c 159 s 3 are each amended to read as follows:

    (1) The legislative body of a city with a population of at least thirty thousand but less than sixty thousand in a county with a population of at least one hundred thousand but less than one hundred forty-five thousand may levy and collect a special excise tax not to exceed 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 a similar license to use real property, as distinguished from the renting or leasing of real property.  For the purposes of this tax, it is 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 property.

    (2) The tax authorized in subsection (1) of this section is in addition to any other tax authorized by law.

    (3) A seller, as defined in RCW 82.08.010, who is required to collect a tax under this section, shall pay the 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 tax imposed under this section.

    (4) The tax levied and collected under this section shall be credited to a special fund in the treasury of the city.  The tax may be levied only for the purpose of paying all or any part of the cost of acquisition, construction, or operation of convention center facilities, operation of performing and cultural arts facilities, or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose.

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