BILL REQ. #:  S-1858.1 

Read first time 02/23/2005.   Referred to Committee on Natural Resources, Ocean & Recreation.

     AN ACT Relating to an additional sales and use tax for the renovation and maintenance of state parks facilities; amending RCW 82.08.020; adding a new section to chapter 82.12 RCW; adding a new section to chapter 79A.05 RCW; providing an expiration date; and providing for submission of this act to a vote of the people.

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

Sec. 1   RCW 82.08.020 and 2003 c 361 s 301 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 in the multimodal transportation account created in RCW 47.66.070.
     (3) Beginning July 1, 2003, there is levied and collected an additional tax of three-tenths of one percent of the selling price on each retail sale of a motor vehicle in this state, other than retail car rentals taxed under subsection (2) of this section. The revenue collected under this subsection shall be deposited in the multimodal transportation account created in RCW 47.66.070.
     (4) Beginning July 1, 2006, there is levied and collected an additional tax on each retail sale in this state equal to five one-hundredths percent of the selling price. The revenue collected under this subsection shall be deposited in the state parks renovation and maintenance account created in section 3 of this act. This subsection (4) expires July 1, 2014.
     (5) For purposes of subsection (3) of this section, "motor vehicle" has the meaning provided in RCW 46.04.320, but does not include farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, off-road and nonhighway vehicles as defined in RCW 46.09.020, and snowmobiles as defined in RCW 46.10.010.
     (((5))) (6) The taxes imposed under this chapter shall apply to successive retail sales of the same property.
     (((6))) (7) The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.12 RCW to read as follows:
     Use tax collected on the rate provided in RCW 82.08.020(4) shall be deposited in the state parks renovation and maintenance account created in section 3 of this act.

NEW SECTION.  Sec. 3   A new section is added to chapter 79A.05 RCW to read as follows:
     The state parks renovation and maintenance account is created in the state treasury. All receipts from RCW 82.08.020(4) must be deposited in the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used for the renovation and maintenance of existing state parks facilities.

NEW SECTION.  Sec. 4   The secretary of state shall submit this act to the people for their adoption and ratification, or rejection, at the next general election to be held in this state, in accordance with Article II, section 1 of the state Constitution and the laws adopted to facilitate its operation.