| Washington State House of Representatives Office of Program Research |
BILL ANALYSIS |
| Community & Economic Development & Trade Committee | |
HB 1164
This analysis was prepared by non-partisan legislative staff for the use of legislative members in
their deliberations. This analysis is not a part of the legislation nor does it constitute a
statement of legislative intent.
Brief Description: Extending the sales and use tax credit for certain public facilities districts.
Sponsors: Representatives Alexander, Hunt, DeBolt, Pettigrew, Armstrong, Lovick, Kessler, Grant, Chase, Haler, Bailey and Moeller.
Brief Summary of Bill |
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Hearing Date: 1/24/07
Staff: Tracey Taylor (786-7196).
Background:
A public facilities district (PFD) may be created upon adoption of a resolution by the county
legislative authority in which the proposed district is located. A PFD is a municipal
corporation, and 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. A PFD is a body corporate and possesses all the usual powers of a
corporation for public purposes or specially conferred by statute.
A PFD is authorized to acquire, construct, own, remodel, maintain, equip, reequip, repair, and
operate sports facilities, entertainment facilities, convention facilities or regional centers,
together with contiguous parking facilities. In addition to existing authorities, public facilities
districts formed after January 1, 2000, may acquire, construct, maintain, and operate recreation
facilities other than ski areas.
The districts formed prior to 2002 may impose a 0.033 percent sales tax that is deducted from
the state sales tax and is not an increase to taxpayers. A PFD also may levy a 0.2 percent sales
tax and a 2 percent lodging tax if approved by a majority of voters in the district.
Summary of Bill:
A county PFD created prior to September 1, 2007, located in a county or counties with no other
PFD and in which the total population is greater than 70,000, may impose a sales and use tax of
not more than 0.033 percent for the construction or rehabilitation of a regional center. The
construction or rehabilitation must begin prior to January 1, 2009.
Appropriation: None.
Fiscal Note: Preliminary fiscal note available.
Effective Date: The bill takes effect 90 days after adjournment of session in which bill is passed.