SB 5867 - DIGEST

(SUBSTITUTED FOR - SEE 1ST SUB)

     Authorizes the legislative body of a town with a population of at least one thousand but less than one thousand four hundred that is east of the Cascade mountains and whose boundaries lie in three counties to levy and collect a special excise tax not to exceed three 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.

     Declares that the tax levied and collected under this act shall be credited to a special fund in the treasury of the town.  The tax may be levied only for tourism promotion.