CERTIFICATION OF ENROLLMENT

                  SUBSTITUTE SENATE BILL 5903

                        55th Legislature

                      1997 Regular Session

Passed by the Senate March 15, 1997   YEAS 44   NAYS 1 President of the Senate Passed by the House April 11, 1997   YEAS 77   NAYS 19

CERTIFICATE I, Mike O=Connell, Secretary of the Senate of the State of Washington, do hereby certify that the attached is  SUBSTITUTE SENATE BILL 5903 as passed by the Senate and the House of Representatives on the dates hereon set forth.

Speaker of the       House of Representatives

Secretary

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                   State of Washington

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                    SUBSTITUTE SENATE BILL 5903

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             Passed Legislature - 1997 Regular Session

State of Washington      55th Legislature     1997 Regular Session

By Senate Committee on Government Operations (originally sponsored by Senators Hale, Morton, Wood and Winsley)

Read first time 03/05/97.

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 purposes of paying all or any part of the cost of acquisition, construction, or operation of convention center facilities or 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 purposes.

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