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ENGROSSED
SENATE BILL 5289
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AS
AMENDED BY THE HOUSE
Passed
Legislature - 2001 Regular Session
State of Washington 57th
Legislature 2001 Regular Session
By
Read first time 01/17/2001.
Referred to Committee on Economic Development & Telecommunications.
Expanding
the definition of "public facilities" for purposes of the use of
certain revenues in rural counties.
AN
ACT Relating to public facilities in rural counties; and amending RCW
82.14.370.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.14.370 and 1999 c 311 s 101 are each amended to read as follows:
(1)
The legislative authority of a rural county 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 county. The rate of tax shall not exceed 0.08
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((, except that for rural counties with
population densities between sixty and one hundred persons per square mile, the
rate shall not exceed 0.04 percent before January 1, 2000)). No tax may
be collected under this section by a county more than twenty-five years after
the date that a tax is first imposed under this section.
(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
county.
(3)
Moneys collected under this section shall only be used for the purpose of private
sector job creation or retention by financing the acquisition,
construction, rehabilitation, alteration, expansion, or improvements and
related costs of public facilities in rural counties. The public facility
must be listed as an item in the officially adopted county overall economic
development plan, or the economic development section of the county's
comprehensive plan, or the comprehensive plan of a city or town located within
the county for those counties planning under RCW 36.70A.040. For those
counties that do not have an adopted overall economic development plan and do
not plan under the growth management act, the public facility must be listed in
the county's capital facilities plan or the capital facilities plan of a city
or town located within the county. In implementing this section, the county
shall consult with cities, towns, and port districts located within the
county. ((For the purposes of))
(4)
The definitions in this subsection apply throughout this section((,)).
(a)
"Public facilities" means bridges, roads, domestic and
industrial water facilities, sanitary sewer facilities, earth stabilization,
storm sewer facilities, railroad, electricity, natural gas, buildings,
structures, telecommunications infrastructure, transportation infrastructure,
or commercial infrastructure, and port facilities in the state of Washington.
(((4)
No tax may be collected under this section before July 1, 1998. No tax may be
collected under this section by a county more than twenty-five years after the
date that a tax is first imposed under this section.
(5)
For purposes of this section,))
(b)
"Related costs" may include development of land and improvements for
public facilities, project-specific environmental, capital facilities, land
use, permitting, feasibility and marketing studies and plans, project design,
site planning and analysis, and project debt and revenue impact analysis.
(c)
"Rural county" means a county with a population density of
less than one hundred persons per square mile as determined by the office of
financial management and published each year by the department for the period
July 1st to June 30th.
(5)
Notwithstanding the provisions of this section, moneys collected under this
section may not be used for financing (a) electrical distribution or
transmission facilities on property or premises that currently take electric
service from an electric utility as defined in RCW 19.29A.010; (b) electric
distribution or transmission facilities beyond the legal boundary of an
undeveloped site; or (c) electric generation facilities that provide
electricity for use beyond the legal boundary of a development site.
(6) No moneys collected under this section may be provided to an
electric utility as defined in RCW 19.29A.010.
