BILL REQ. #: H-0689.1
State of Washington | 61st Legislature | 2009 Regular Session |
AN ACT Relating to the use of certain transportation benefit district funds; and amending RCW 36.73.015, 36.73.120, and 82.14.0455.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 36.73.015 and 2006 c 311 s 24 are each amended to read
as follows:
The definitions in this section apply throughout this chapter
unless the context clearly requires otherwise.
(1) "District" means a transportation benefit district created
under this chapter.
(2) "City" means a city or town.
(3) "Transportation improvement" means a project contained in the
transportation plan of the state, or a regional transportation planning
organization, city, county, or eligible jurisdiction as identified in
RCW 36.73.020(2). A project may include investment in new or existing
highways of statewide significance, principal arterials of regional
significance, high capacity transportation, public transportation, and
other transportation projects and programs of regional or statewide
significance including transportation demand management. Projects may
also include the operation, preservation, and maintenance of these
facilities or programs.
Sec. 2 RCW 36.73.120 and 2007 c 329 s 4 are each amended to read
as follows:
(1) Subject to the provisions in RCW 36.73.065, a district may
impose a fee or charge on the construction or reconstruction of
commercial buildings, industrial buildings, or on any other commercial
or industrial building or building space or appurtenance, or on the
development, subdivision, classification, or reclassification of land
for commercial purposes, only if done in accordance with chapter 39.92
RCW.
(2) Any fee or charge imposed under this section shall be used
exclusively for transportation improvements ((constructed by a
district)) as defined in RCW 36.73.015. The fees or charges imposed
must be reasonably necessary as a result of the impact of development,
construction, or classification or reclassification of land on
identified transportation needs.
(3) If a county or city within the district area is levying a fee
or charge for a transportation improvement, the fee or charge shall be
credited against the amount of the fee or charge imposed by the
district.
Sec. 3 RCW 82.14.0455 and 2006 c 311 s 16 are each amended to
read as follows:
(1) Subject to the provisions in RCW 36.73.065, a transportation
benefit district under chapter 36.73 RCW may fix and impose a sales and
use tax in accordance with the terms of this chapter. The tax
authorized in this section is in addition to any 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 boundaries of the district. The rate of tax
shall not exceed two-tenths of one 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 as provided in subsection (2) of this section, the tax may
not be imposed for a period exceeding ten years. This tax, if not
imposed under the conditions of subsection (2) of this section, may be
extended for a period not exceeding ten years with an affirmative vote
of the voters voting at the election.
(2) The sales tax imposed under this section may be imposed for a
period exceeding ten years if the moneys received under this section
are dedicated for the repayment of general obligation bonds and are in
accordance with the requirements of chapter 36.73 RCW.
(3) Money received from the tax imposed under this section must be
spent in accordance with the requirements of chapter 36.73 RCW.