BILL REQ. #: H-0851.1
State of Washington | 62nd Legislature | 2011 Regular Session |
AN ACT Relating to authority to impose the sales and use tax for certain regional centers; and amending RCW 82.14.485.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.14.485 and 2007 c 486 s 3 are each amended to read
as follows:
(1) In a county with a population under three hundred thousand, the
governing body of a public facilities district, which is 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 chapter. The tax is in
addition to other taxes authorized by law and ((shall)) must 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 public facilities district. The rate of tax for a public
facilities district created prior to August 1, 2001, under chapter
35.57 RCW, may not exceed 0.025 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. The rate of tax, for a public facilities district created prior
to January 1, 2000, under chapter 36.100 RCW, may not exceed 0.020
percent of the selling price in the case of a sales tax or the value of
the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section ((shall))
must be deducted from the amount of tax otherwise required to be
collected or paid over to the department under chapter 82.08 or 82.12
RCW. The department ((shall)) must perform the collection of such
taxes on behalf of the county at no cost to the public facilities
district.
(3) The tax imposed in this section ((shall)) expires when the
bonds issued for the construction of the regional center and related
parking facilities are retired, but not more than ((twenty)) thirty-five years after the tax is first collected.
(4) Moneys collected under this section ((shall)) may 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 section, provided that
amounts generated from nonvoter-approved taxes authorized under chapter
35.57 RCW may not constitute a public or private source. For the
purpose of this section, public or private sources include, but are not
limited to, cash or in-kind contributions used in all phases of the
development or improvement of the regional center, land that is donated
and used for the siting of the regional center, cash or in-kind
contributions from public or private foundations, or amounts attributed
to private sector partners as part of a public and private partnership
agreement negotiated by the public facilities district.