H-0231.1  _______________________________________________

                          HOUSE BILL 1144

          _______________________________________________

State of Washington      56th Legislature     1999 Regular Session

By Representatives McMorris, Grant, G. Chandler, Linville, Schoesler, Huff, Regala, Sump, Doumit, Kastama, Morris, Kessler, Parlette, McDonald, Kenney, Carlson, Barlean, Cooper, Hurst, Skinner, Clements, Lantz, Boldt, B. Chandler, Mastin, Campbell, D. Schmidt, Dunn, Mulliken, Koster, Alexander and Conway

Read first time 01/15/1999.  Referred to Committee on Finance.

Providing a funding source for county fairs.

    AN ACT Relating to providing a funding source for county fairs; amending RCW 82.08.020; and adding a new section to chapter 15.76 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 15.76 RCW to read as follows:

    The legislature finds that agricultural fairs benefit the state of Washington by bringing together all sectors of the community in a positive, educational, and interactive environment.  The legislature further finds that agricultural fairs provide opportunities for youth development by demonstrating life skills including leadership, responsibility, and decision making and that these opportunities are of benefit to the community as a whole.

    Sec. 2.  RCW 82.08.020 and 1998 c 321 s 36 are each amended to read as follows:

    (1) There is levied and there shall be collected a tax on each retail sale in this state equal to six and five-tenths percent of the selling price.

    (2) There is levied and there shall be collected an additional tax on each retail car rental, regardless of whether the vehicle is licensed in this state, equal to five and nine-tenths percent of the selling price.  The revenue collected under this subsection shall be deposited and distributed in the same manner as motor vehicle excise tax revenue collected under RCW 82.44.020(1).

    (3) There shall be collected a tax on each retail sale of 0.25 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 any similar license to use real property, as distinguished from the renting or leasing of real property:  PROVIDED, That 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.  The tax collected under this subsection shall be credited against the tax otherwise due from those same taxpayers under subsection (1) of this section.  The revenue collected under this subsection shall be deposited in the fair fund under chapter 15.76 RCW.

(4) The taxes imposed under this chapter shall apply to successive retail sales of the same property.

    (((4))) (5) The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.

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