BILL REQ. #: S-2311.1
State of Washington | 59th Legislature | 2005 Regular Session |
READ FIRST TIME 03/02/05.
AN ACT Relating to maintenance and repair of minor league baseball facilities; adding a new section to chapter 67.70 RCW; adding a new section to chapter 82.14 RCW; adding a new section to chapter 35.21 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 The legislature finds that minor league
baseball is a wholesome, affordable family-oriented activity that has
a rich history in the state of Washington. The legislature desires to
provide local governments with assistance to ensure that this important
pastime remains available to Washington citizens.
NEW SECTION. Sec. 2 A new section is added to chapter 67.70 RCW
to read as follows:
(1) The minor league baseball account is created in the state
treasury. Money in the minor league baseball account shall be
distributed only after appropriation, and only to a governmental agency
responsible for the operation of a minor league baseball stadium as
defined under subsection (2) of this section. Money shall be
distributed on a per capita basis based on the population of the city
in which the minor league baseball stadium is located as determined by
the office of financial management on the effective date of this act.
Money distributed from the minor league baseball account shall be used
solely for the purpose of paying for the capital improvement,
rehabilitation, financing, equipping, and reequipping of a minor league
baseball stadium and associated parking facilities.
(2) "Minor league baseball stadium" is any public facility existing
and in use on the effective date of this act in which a minor league
baseball team affiliated with a major league baseball club has operated
for at least a portion of the previous two years.
NEW SECTION. Sec. 3 A new section is added to chapter 82.14 RCW
to read as follows:
(1) The legislative authority of a county in which a minor league
baseball team plays in an existing minor league baseball stadium may
impose a special stadium sales and use tax upon retail car rentals
within the county that are taxable by the state under chapters 82.08
and 82.12 RCW. The rate of the tax shall not exceed two percent of the
selling price in the case of a sales tax, or rental value of the
vehicle in the case of a use tax. The tax imposed under this section
is in addition to any other taxes authorized by law and shall not be
credited against any other tax imposed upon the same taxable event.
The revenue generated by the tax imposed in this section shall be used
solely for the purpose of paying for the operation, maintenance,
repair, rehabilitation, financing, equipping, and reequipping of a
minor league baseball stadium and associated parking facilities.
(2) "Minor league baseball stadium" has the same meaning as
provided in section 2 of this act.
NEW SECTION. Sec. 4 A new section is added to chapter 35.21 RCW
to read as follows:
(1) The legislative authority of a city or town in which a minor
league baseball team plays in an existing minor league baseball stadium
may impose a tax of up to one cent on twenty cents or fraction thereof
to be paid by the person who pays an admission charge to the events in
the minor league baseball stadium. The tax authorized in this section
may also be imposed on any parking charges or fees imposed in parking
facilities associated with the minor league baseball stadium. The
revenue generated by the tax imposed in this section shall be used
solely for the purpose of paying for the operation, maintenance,
repair, rehabilitation, financing, equipping, and reequipping of a
minor league baseball stadium and associated parking facilities. The
tax authorized in this section is in addition to any other taxes on
admission levied by the city.
(2) "Minor league baseball stadium" has the same meaning as
provided in section 2 of this act.
NEW SECTION. Sec. 5 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.