H-4369.1 _______________________________________________
HOUSE BILL 3105
_______________________________________________
State of Washington 56th Legislature 2000 Regular Session
By Representatives McDonald, Lantz, Talcott, Bush, Campbell, Huff and Kastama
Read first time 01/31/2000. Referred to Committee on Finance.
AN ACT Relating to apportioning a sales and use tax for zoos, aquariums, wildlife preserves, and regional parks; and amending RCW 82.14.400.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.14.400 and 1999 c 104 s 1 are each amended to read as follows:
(1)
Upon the joint request of a metropolitan park district and a city with a
population of more than one hundred fifty thousand, a county legislative
authority in a county with a population of more than five hundred thousand and
less than one million five hundred thousand may submit an authorizing
proposition to the county voters, fixing and imposing a sales and use tax in
accordance with this chapter for the purposes designated in subsection (((3)))
(4) of this section. Such proposition must be placed on a ballot for a
special or general election to be held no later than one year after the date of
the joint request.
(2) The proposition is approved if it receives the votes of a majority of those voting on the proposition.
(3) The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall equal no more than one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(4) Moneys received from any tax imposed under this section shall be used solely for the purpose of providing funds for:
(a) Costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, or improvement of zoo, aquarium, and wildlife preservation and display facilities that are currently accredited by the American zoo and aquarium association; or
(b) Those costs associated with (a) of this subsection and costs related to parks located within a county described in subsection (1) of this section.
(5) The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.
(6) If the joint request and the authorizing proposition include provisions for funding those costs included within subsection (4)(b) of this section, the tax revenues authorized by this section shall be allocated annually as follows:
(a) Fifty percent to the zoo and aquarium advisory authority; and
(b) Fifty percent to the county, and its cities and towns, solely for parks, to be distributed on a per capita basis as set out in the most recent population figures for unincorporated and incorporated areas only within that county, as determined by the office of financial management.
(7) Funds shall be distributed annually by the county treasurer to the county, and cities and towns located within the county, in the manner set out in subsection (6)(b) of this section.
(8) Prior to expenditure of any funds received by the county under subsection (6)(b) of this section, the county shall establish a process which considers needs throughout the unincorporated areas of the county in consultation with community advisory councils established by ordinance.
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