[atlas:bill]

AN ACT Relating to public centers districts; amending RCW 82.29A.130; adding new sections to chapter 82.14 RCW; adding a new chapter to Title 35 RCW; adding a new chapter to Title 36 RCW; and creating a new section.

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

PART I

PUBLIC CENTERS DISTRICT - CITIES AND TOWNS

NEW SECTION. Sec. 1. (1) The legislative authority of any town or city located in a county with a population of less than one million may create a public centers district. The legislative authorities of any contiguous group of towns or cities located in a county or counties each with a population of less than one million may enter an agreement under chapter 39.34 RCW for the creation and joint operation of a public centers district.

(2) A public centers district shall be coextensive with the boundaries of the city or town or contiguous group of cities or towns that created the district.

(3)(a) A public centers district created by a single city or town shall be governed by a board of directors consisting of five members selected as follows: (i) Two members who are appointed by the legislative authority of the city or town and are not members of the legislative authority of the city or town; and (ii) three members appointed by the legislative authority based on recommendations from local organizations, which may include but are not limited to the local chamber of commerce, local economic development council, and local labor council. The members shall serve four-year terms. Of the initial members, one must be appointed for a one-year term, one must be appointed for a two-year term, one must be appointed for a three-year term, and the remainder must be appointed for four-year terms.

(b) A public centers district created by a contiguous group of cities and towns shall be governed by a board of directors consisting of seven members selected as follows: (i) Three members who are appointed by the legislative authorities of the cities and towns and are not members of the legislative authorities of the cities and towns; and (ii) four members appointed by the legislative authority based on recommendations from local organizations, which include but are not limited to the local chamber of commerce, local economic development council, local labor council, and neighborhood organizations that are directly affected by the location of the centers in their area. The members of the board of directors shall be appointed in accordance with the terms of the agreement under chapter 39.34 RCW for the joint operation of the district and shall serve four-year terms. Of the initial members, one must be appointed for a one-year term, one must be appointed for a two-year term, one must be appointed for a three-year term, and the remainder must be appointed for four-year terms.

(4) A public centers district is a municipal corporation, an independent taxing "authority" within the meaning of Article VII, section 1 of the state Constitution, and a "taxing district" within the meaning of Article VII, section 2 of the state Constitution.

(5) A public centers district constitutes a body corporate and possesses all the usual powers of a corporation for public purposes as well as all other powers that may now or hereafter be specifically conferred by statute, including, but not limited to, the authority to hire employees, staff, and services, to enter into contracts, and to sue and be sued.

(6) A public centers district may acquire and transfer real and personal property by lease, sublease, purchase, or sale. No direct or collateral attack on any public centers district purported to be authorized or created in conformance with this chapter may be commenced more than thirty days after creation by the city or town legislative authority.

NEW SECTION. Sec. 2. (1) A public centers district is authorized to acquire, construct, own, remodel, maintain, equip, reequip, repair, finance, and operate one or more public centers. For purposes of this chapter, "public center" means a convention, conference, or special events, cultural, technology, or community center, or any combination of facilities, and related parking facilities, constructed, improved, or rehabilitated after July 1, 2001. "Public center" also includes an existing convention, conference, special events, cultural, technology, or community center, and related parking facilities, that is improved or rehabilitated after July 1, 2001.

(2) A public centers district may impose charges and fees for the use of its facilities and may accept and expend or use gifts, grants, and donations for the purpose of a public center.

(3) A public centers district may impose charges, fees, and taxes authorized in section 4 of this act and use revenues derived therefrom for the purpose of paying principal and interest payments on bonds issued by the public centers district to construct a public center.

(4) Notwithstanding the establishment of a career, civil, or merit service system, a public centers district may contract with a public or private entity for the operation or management of its public centers.

(5) A public centers district is authorized to use the supplemental alternative public works contracting procedures set forth in chapter 39.10 RCW in connection with the design, construction, reconstruction, remodel, or alteration of any public center.

NEW SECTION. Sec. 3. (1) To carry out the purpose of this chapter, a public centers district may issue general obligation bonds, not to exceed an amount, together with any outstanding nonvoter-approved general obligation indebtedness, equal to one-half of one percent of the value of the taxable property within the district, as the term "value of the taxable property" is defined in RCW 39.36.015. A public centers district additionally may issue general obligation bonds for capital purposes only, together with any outstanding general obligation indebtedness, not to exceed an amount equal to one and one-fourth percent of the value of the taxable property within the district, as the term "value of the taxable property" is defined in RCW 39.36.015, when authorized by the voters of the public centers district pursuant to Article VIII, section 6 of the state Constitution, and to provide for the retirement thereof by taxes authorized in this act.

(2) General obligation bonds may be issued with a maturity of up to thirty years and must be issued and sold in accordance with the provisions of chapter 39.46 RCW.

(3) The general obligation bonds may be payable from the operating revenues of the public centers district in addition to the tax receipts of the district.

NEW SECTION. Sec. 4. (1) The board of directors of the public centers district may impose the following for the purpose of funding a public center:

(a) Charges and fees for the use of any of its facilities;

(b) Admission charges under section 10 of this act;

(d) Sales and use taxes authorized under sections 23 and 24 of this act.

(2) The board may accept and expend or use gifts, grants, and donations for the purpose of a public center. The revenue from the charges, fees, and taxes imposed under this section shall be used only for the purposes authorized by this chapter.

NEW SECTION. Sec. 5. The board of directors of the public centers district shall adopt a resolution that may be amended from time to time that establishes the basic requirements governing methods and amounts of reimbursement payable to such district officials and employees for travel and other business expenses incurred on behalf of the district. The resolution must, among other things, establish procedures for approving such expenses; the form of the travel and expense voucher; and requirements governing the use of credit cards issued in the name of the district. The resolution may also establish procedures for payment of per diem to board members. The state auditor shall, as provided by general law, cooperate with the public centers district in establishing adequate procedures for regulating and auditing the reimbursement of all such expenses.

NEW SECTION. Sec. 6. The board of directors of the public centers district has the authority to authorize the expenditure of funds for the public purposes of preparing and distributing information to the general public and promoting, advertising, improving, developing, operating, and maintaining a public center. Nothing contained in this section may be construed to authorize preparation and distribution of information to the general public for the purpose of influencing the outcome of a district election.

NEW SECTION. Sec. 7. The public centers district may secure services by means of an agreement with a service provider. The public centers district shall publish notice, establish criteria, receive and evaluate proposals, and negotiate with respondents under requirements set forth by district resolution.

NEW SECTION. Sec. 8. In addition to provisions contained in chapter 39.04 RCW, the public centers district is authorized to follow procedures contained in RCW 43.19.1906 and 43.19.1911 for all purchases, contracts for purchase, and sales.

NEW SECTION. Sec. 9. (1) A public centers district may issue revenue bonds to fund revenue-generating facilities, or portions of facilities, which it is authorized to provide or operate. Whenever revenue bonds are to be issued, the board of directors of the district shall create or have created a special fund or funds from which, along with any reserves created pursuant to RCW 39.44.140, the principal and interest on such revenue bonds shall exclusively be payable. The board may obligate the district to set aside and pay into the special fund or funds a fixed proportion or a fixed amount of the revenues from the public improvements, projects, or centers, and all related additions, that are funded by the revenue bonds. This amount or proportion shall be a lien and charge against these revenues, subject only to operating and maintenance expenses. The board shall have due regard for the cost of operation and maintenance of the public improvements, projects, or centers, or additions, that are funded by the revenue bonds, and shall not set aside into the special fund or funds a greater amount or proportion of the revenues that in its judgment will be available over and above the cost of maintenance and operation and the amount or proportion, if any, of the revenue so previously pledged. The board may also provide that revenue bonds payable out of the same source or sources of revenue may later be issued on a parity with any revenue bonds being issued and sold.

(2) Revenue bonds issued under this section shall not be an indebtedness of the district issuing the bonds, and the interest and principal on the bonds shall only be payable from the revenues lawfully pledged to meet the principal and interest requirements and any reserves created under RCW 39.44.140. The owner or bearer of a revenue bond or any interest coupon issued under this section shall not have any claim against the district arising from the bond or coupon except for payment from the revenues lawfully pledged to meet the principal and interest requirements and any reserves created under RCW 39.44.140. The substance of the limitations included in this subsection shall be plainly printed, written, or engraved on each bond issued under this section.

(3) Revenue bonds with a maturity in excess of thirty years shall not be issued. The board of directors of the district shall by resolution determine for each revenue bond issue the amount, date, form, terms, conditions, denominations, maximum fixed or variable interest rate or rates, maturity or maturities, redemption rights, registration privileges, manner of execution, manner of sale, callable provisions, if any, and covenants including the refunding of existing revenue bonds. Facsimile signatures may be used on the bonds and any coupons. Refunding revenue bonds may be issued in the same manner as revenue bonds are issued.

NEW SECTION. Sec. 10. A public centers district may levy and fix a tax of not more than one cent on twenty cents or fraction thereof to be paid by the person who pays an admission charge to a public center. This includes a tax on persons who are admitted free of charge or at reduced rates if other persons pay a charge or a regular higher charge for the same privileges or accommodations.

The term "admission charge" includes:

(1) A charge made for season tickets or subscriptions;

(2) A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;

(3) A charge made for food and refreshment if free entertainment, recreation, or amusement is provided;

(4) A charge made for rental or use of equipment or facilities for purposes of recreation or amusement; if the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;

(5) Motor vehicle parking charges if the amount of the charge is determined according to the number of passengers in the motor vehicle.

NEW SECTION. Sec. 11. A public centers district may levy and fix a tax on any vehicle parking charges imposed at any parking facility that is owned or leased by the public centers district as part of a public center. No county or city or town within which the public center is located may impose a tax of the same or similar kind on any vehicle parking charges at the facility. For the purposes of this section, "vehicle parking charges" means only the actual parking charges exclusive of taxes and service charges and the value of any other benefit conferred. The tax authorized under this section shall be at the rate of not more than ten percent.

PART II

PUBLIC CENTERS DISTRICT - COUNTIES

NEW SECTION. Sec. 12. (1) The legislative authority of any county with a population of less than one million may create a public centers district. The legislative authority of any contiguous group of counties each with a population of less than one million may enter an agreement under chapter 39.34 RCW for the creation and joint operation of a public centers district.

(2) A public centers district shall be coextensive with the boundaries of the county or contiguous group of counties that created the district.

(3)(a) A public centers district created by a single county shall be governed by a board of directors consisting of five members selected as follows: (i) Two members who are appointed by the legislative authority of the county and are not members of the legislative authority of the county; and (ii) three members appointed by the legislative authority based on recommendations from local organizations, which may include but are not limited to the local chamber of commerce, local economic development council, and local labor council. The members shall serve four-year terms. Of the initial members, one must be appointed for a one-year term, one must be appointed for a two-year term, one must be appointed for a three-year term, and the remainder must be appointed for four-year terms.

(b) A public centers district created by a contiguous group of counties shall be governed by a board of directors consisting of seven members selected as follows: (i) Three members who are appointed by the legislative authorities of the counties and are not members of the legislative authorities of the counties; and (ii) four members appointed by the legislative authority of the counties based on recommendations from local organizations, which include but are not limited to the local chamber of commerce, local economic development council, local labor council, and neighborhood organizations that are directly affected by the location of the centers in their area. The members of the board of directors shall be appointed in accordance with the terms of the agreement under chapter 39.34 RCW for the joint operation of the district and shall serve four-year terms. Of the initial members, one must be appointed for a one-year term, one must be appointed for a two-year term, one must be appointed for a three-year term, and the remainder must be appointed for four-year terms.

NEW SECTION. Sec. 13. (1) A public centers district is authorized to acquire, construct, own, remodel, maintain, equip, reequip, repair, finance, and operate one or more public centers. For purposes of this chapter, "public center" means a convention, conference, or special events, cultural, technology, or community center, or any combination of facilities, and related parking facilities, constructed, improved, or rehabilitated after July 1, 2001. "Public center" also includes an existing convention, conference, special events, cultural, technology, or community center, and related parking facilities, that is improved or rehabilitated after July 1, 2001.

(2) A public centers district may impose charges and fees for the use of its facilities and may accept and expend or use gifts, grants, and donations for the purpose of a public center.

(3) A public centers district may impose charges, fees, and taxes authorized in section 15 of this act and use revenues derived therefrom for the purpose of paying principal and interest payments on bonds issued by the public centers district to construct a public center.

NEW SECTION. Sec. 14. (1) To carry out the purpose of this chapter, a public centers district may issue general obligation bonds, not to exceed an amount, together with any outstanding nonvoter-approved general obligation indebtedness, equal to one-half of one percent of the value of the taxable property within the district, as the term "value of the taxable property" is defined in RCW 39.36.015. A public centers district additionally may issue general obligation bonds for capital purposes only, together with any outstanding general obligation indebtedness, not to exceed an amount equal to one and one-fourth percent of the value of the taxable property within the district, as the term "value of the taxable property" is defined in RCW 39.36.015, when authorized by the voters of the public centers district pursuant to Article VIII, section 6 of the state Constitution, and to provide for the retirement thereof by taxes authorized in this act.

(2) General obligation bonds may be issued with a maturity of up to thirty years and must be issued and sold in accordance with the provisions of chapter 39.46 RCW.

(3) The general obligation bonds may be payable from the operating revenues of the public centers district in addition to the tax receipts of the district.

NEW SECTION. Sec. 15. (1) The board of directors of the public centers district may impose the following for the purpose of funding a public center:

(a) Charges and fees for the use of any of its facilities;

(b) Admission charges under section 21 of this act;

(d) Sales and use taxes authorized under sections 23 and 24 of this act.

NEW SECTION. Sec. 16. The board of directors of the public centers district shall adopt a resolution that may be amended from time to time that establishes the basic requirements governing methods and amounts of reimbursement payable to such district officials and employees for travel and other business expenses incurred on behalf of the district. The resolution must, among other things, establish procedures for approving such expenses; the form of the travel and expense voucher; and requirements governing the use of credit cards issued in the name of the district. The resolution may also establish procedures for payment of per diem to board members. The state auditor shall, as provided by general law, cooperate with the public centers district in establishing adequate procedures for regulating and auditing the reimbursement of all such expenses.

NEW SECTION. Sec. 17. The board of directors of the public centers district has the authority to authorize the expenditure of funds for the public purposes of preparing and distributing information to the general public and promoting, advertising, improving, developing, operating, and maintaining a public center. Nothing contained in this section may be construed to authorize preparation and distribution of information to the general public for the purpose of influencing the outcome of a district election.

NEW SECTION. Sec. 18. The public centers district may secure services by means of an agreement with a service provider. The public centers district shall publish notice, establish criteria, receive and evaluate proposals, and negotiate with respondents under requirements set forth by district resolution.

NEW SECTION. Sec. 19. In addition to provisions contained in chapter 39.04 RCW, the public centers district is authorized to follow procedures contained in RCW 43.19.1906 and 43.19.1911 for all purchases, contracts for purchase, and sales.

NEW SECTION. Sec. 20. (1) A public centers district may issue revenue bonds to fund revenue-generating facilities, or portions of facilities, which it is authorized to provide or operate. Whenever revenue bonds are to be issued, the board of directors of the district shall create or have created a special fund or funds from which, along with any reserves created pursuant to RCW 39.44.140, the principal and interest on such revenue bonds shall exclusively be payable. The board may obligate the district to set aside and pay into the special fund or funds a fixed proportion or a fixed amount of the revenues from the public improvements, projects, or centers, and all related additions, that are funded by the revenue bonds. This amount or proportion shall be a lien and charge against these revenues, subject only to operating and maintenance expenses. The board shall have due regard for the cost of operation and maintenance of the public improvements, projects, or centers, or additions, that are funded by the revenue bonds, and shall not set aside into the special fund or funds a greater amount or proportion of the revenues that in its judgment will be available over and above the cost of maintenance and operation and the amount or proportion, if any, of the revenue so previously pledged. The board may also provide that revenue bonds payable out of the same source or sources of revenue may later be issued on a parity with any revenue bonds being issued and sold.

NEW SECTION. Sec. 21. A public centers district may levy and fix a tax of not more than one cent on twenty cents or fraction thereof to be paid by the person who pays an admission charge to a public center. This includes a tax on persons who are admitted free of charge or at reduced rates if other persons pay a charge or a regular higher charge for the same privileges or accommodations.

The term "admission charge" includes:

(1) A charge made for season tickets or subscriptions;

(2) A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;

(3) A charge made for food and refreshment if free entertainment, recreation, or amusement is provided;

(5) Motor vehicle parking charges if the amount of the charge is determined according to the number of passengers in the motor vehicle.

NEW SECTION. Sec. 22. A public centers district may levy and fix a tax on any vehicle parking charges imposed at any parking facility that is owned or leased by the public centers district as part of a public center. No county or city or town within which the public center is located may impose a tax of the same or similar kind on any vehicle parking charges at the facility. For the purposes of this section, "vehicle parking charges" means only the actual parking charges exclusive of taxes and service charges and the value of any other benefit conferred. The tax authorized under this section shall be at the rate of not more than ten percent.

PART III

MISCELLANEOUS PROVISIONS

NEW SECTION. Sec. 23. A new section is added to chapter 82.14 RCW to read as follows:

The governing board of a public centers district under chapter 35.‑- RCW (sections 1 through 11 of this act) or chapter 36.-- RCW (sections 12 through 22 of this act) may submit an authorizing proposition to the voters of the district and, if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter.

The tax authorized in this section shall be 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 public centers district. The rate of tax shall not exceed two-tenths 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.

Moneys received from any tax imposed under this section shall be used for the purpose of providing funds for the costs associated with the financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, and reequipping of its public centers.

No tax may be collected under this section by a public centers district under chapter 35.-- RCW (sections 1 through 11 of this act) or chapter 36.-- RCW (sections 12 through 22 of this act) before August 1, 2001, and no tax in excess of one-tenth of one percent may be collected under this section by a public centers district under chapter 35.-- RCW (sections 1 through 11 of this act) or chapter 36.-- RCW (sections 12 through 22 of this act) before August 1, 2001.

NEW SECTION. Sec. 24. A new section is added to chapter 82.14 RCW to read as follows:

(1) Except as provided in subsection (6) of this section, the governing body of a public centers district created under chapter 35.-- RCW (sections 1 through 11 of this act) or chapter 36.-- RCW (sections 12 through 22 of this act) that commences construction of new public centers, or improvement or rehabilitation of an existing new public center, before January 1, 2005, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to 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 public centers district. The rate of tax shall not exceed 0.033 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.

(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the public centers district.

(3) No tax may be collected under this section before August 1, 2001. The tax imposed in this section shall expire when the bonds issued for the construction of the public center and related parking facilities are retired, but not more than twenty-five years after the tax is first collected.

(4) Moneys collected under this section shall only be used for the purposes set forth in chapter 35.-- RCW (sections 1 through 11 of this act) and chapter 36.-- RCW (sections 12 through 22 of this act) and must be matched with an amount from other public or private sources equal to thirty-three percent of the amount collected under this section, provided that amounts generated from nonvoter-approved taxes authorized under chapter 35.-- RCW (sections 1 through 11 of this act) or chapter 36.-- RCW (sections 12 through 22 of this act) shall not constitute a public or private source. For the purpose of this section, public or private sources includes, but is not limited to, cash or in-kind contributions used in all phases of the development or improvement of the public center, land that is donated and used for the siting of the public center, cash or in-kind contributions from public or private foundations, or amounts attributed to private sector partners as part of a public and private partnership agreement negotiated by the public centers district.

(5) The combined total tax levied under this section shall not be greater than 0.033 percent. If both a public centers district created under chapter 35.-- RCW (sections 1 through 11 of this act) and a public centers district created under chapter 36.-- RCW (sections 12 through 22 of this act) impose a tax under this section, the tax imposed by a public facilities district created under chapter 35.-- RCW (sections 1 through 11 of this act) shall be credited against the tax imposed by a public centers district created under chapter 36.-- RCW (sections 12 through 22 of this act).

(6) A public centers district created under chapter 35.-- RCW (sections 1 through 11 of this act) or chapter 36.-- RCW (sections 12 through 22 of this act) is not eligible to impose the tax under this section if the legislative authority of the county where the public centers district is located has imposed a sales and use tax under RCW 82.14.0485 or 82.14.0494.

Sec. 25. RCW 82.29A.130 and 1999 c 165 s 21 are each amended to read as follows:

The following leasehold interests shall be exempt from taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040:

(1) All leasehold interests constituting a part of the operating properties of any public utility which is assessed and taxed as a public utility pursuant to chapter 84.12 RCW.

(2) All leasehold interests in facilities owned or used by a school, college or university which leasehold provides housing for students and which is otherwise exempt from taxation under provisions of RCW 84.36.010 and 84.36.050.

(3) All leasehold interests of subsidized housing where the fee ownership of such property is vested in the government of the United States, or the state of Washington or any political subdivision thereof but only if income qualification exists for such housing.

(4) All leasehold interests used for fair purposes of a nonprofit fair association that sponsors or conducts a fair or fairs which receive support from revenues collected pursuant to RCW 67.16.100 and allocated by the director of the department of agriculture where the fee ownership of such property is vested in the government of the United States, the state of Washington or any of its political subdivisions: PROVIDED, That this exemption shall not apply to the leasehold interest of any sublessee of such nonprofit fair association if such leasehold interest would be taxable if it were the primary lease.

(5) All leasehold interests in any property of any public entity used as a residence by an employee of that public entity who is required as a condition of employment to live in the publicly owned property.

(6) All leasehold interests held by enrolled Indians of lands owned or held by any Indian or Indian tribe where the fee ownership of such property is vested in or held in trust by the United States and which are not subleased to other than to a lessee which would qualify pursuant to this chapter, RCW 84.36.451 and 84.40.175.

(7) All leasehold interests in any real property of any Indian or Indian tribe, band, or community that is held in trust by the United States or is subject to a restriction against alienation imposed by the United States: PROVIDED, That this exemption shall apply only where it is determined that contract rent paid is greater than or equal to ninety percent of fair market rental, to be determined by the department of revenue using the same criteria used to establish taxable rent in RCW 82.29A.020(2)(b).

(8) All leasehold interests for which annual taxable rent is less than two hundred fifty dollars per year. For purposes of this subsection leasehold interests held by the same lessee in contiguous properties owned by the same lessor shall be deemed a single leasehold interest.

(9) All leasehold interests which give use or possession of the leased property for a continuous period of less than thirty days: PROVIDED, That for purposes of this subsection, successive leases or lease renewals giving substantially continuous use of possession of the same property to the same lessee shall be deemed a single leasehold interest: PROVIDED FURTHER, That no leasehold interest shall be deemed to give use or possession for a period of less than thirty days solely by virtue of the reservation by the public lessor of the right to use the property or to allow third parties to use the property on an occasional, temporary basis.

(10) All leasehold interests under month-to-month leases in residential units rented for residential purposes of the lessee pending destruction or removal for the purpose of constructing a public highway or building.

(11) All leasehold interests in any publicly owned real or personal property to the extent such leasehold interests arises solely by virtue of a contract for public improvements or work executed under the public works statutes of this state or of the United States between the public owner of the property and a contractor.

(12) All leasehold interests that give use or possession of state adult correctional facilities for the purposes of operating correctional industries under RCW 72.09.100.

(13) All leasehold interests used to provide organized and supervised recreational activities for disabled persons of all ages in a camp facility and for public recreational purposes by a nonprofit organization, association, or corporation that would be exempt from property tax under RCW 84.36.030(1) if it owned the property. If the publicly owned property is used for any taxable purpose, the leasehold excise taxes set forth in RCW 82.29A.030 and 82.29A.040 shall be imposed and shall be apportioned accordingly.

(14) All leasehold interests in the public or entertainment areas of a baseball stadium with natural turf and a retractable roof or canopy that is in a county with a population of over one million, that has a seating capacity of over forty thousand, and that is constructed on or after January 1, 1995. "Public or entertainment areas" include ticket sales areas, ramps and stairs, lobbies and concourses, parking areas, concession areas, restaurants, hospitality and stadium club areas, kitchens or other work areas primarily servicing other public or entertainment areas, public rest room areas, press and media areas, control booths, broadcast and production areas, retail sales areas, museum and exhibit areas, scoreboards or other public displays, storage areas, loading, staging, and servicing areas, seating areas and suites, the playing field, and any other areas to which the public has access or which are used for the production of the entertainment event or other public usage, and any other personal property used for these purposes. "Public or entertainment areas" does not include locker rooms or private offices exclusively used by the lessee.

(15) All leasehold interests in the public or entertainment areas of a stadium and exhibition center, as defined in RCW 36.102.010, that is constructed on or after January 1, 1998. For the purposes of this subsection, "public or entertainment areas" has the same meaning as in subsection (14) of this section, and includes exhibition areas.

(16) All leasehold interests in public facilities districts, as provided in chapter 36.100 or 35.57 RCW.

(17) All leasehold interests in public centers districts, as provided in chapter 35.-- RCW (sections 1 through 11 of this act) or chapter 36.-- RCW (sections 12 through 22 of this act).

NEW SECTION. Sec. 26. (1) Sections 1 through 11 of this act constitute a new chapter in Title 35 RCW.

(2) Sections 12 through 22 of this act constitute a new chapter in Title 36 RCW.

NEW SECTION. Sec. 27. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

NEW SECTION. Sec. 28. Part headings used in this act are not part of the law.