Provides that, in a county with a population under three hundred thousand, the governing body of a public facilities district created before August 1, 2001, under chapter 35.57 RCW or before January 1, 2000, under chapter 36.100 RCW in which the total population in the public facilities district is greater than ninety thousand and less than one hundred thousand that commences improvement or rehabilitation of an existing regional center, to be used for community events, and artistic, musical, theatrical, or other cultural exhibitions, presentations, or performances and having two thousand or fewer permanent seats, before January 1, 2009, may impose a sales and use tax in accordance with the terms of this act.

Provides that moneys collected under this act shall only be used for the purposes set forth in RCW 35.57.020 and must be matched with an amount from other public or private sources equal to thirty-three percent of the amount collected under this provision, provided that amounts generated from nonvoter approved taxes authorized under chapter 35.57 RCW may not constitute a public or private source.