BILL REQ. #: H-0336.1
State of Washington | 62nd Legislature | 2011 Regular Session |
Read first time 02/14/11. Referred to Committee on Ways & Means.
AN ACT Relating to local retail sales and use tax for parks and recreation, trails, and open space allocation; and adding a new section to chapter 82.14 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 82.14 RCW
to read as follows:
(1) Upon the joint request of a metropolitan park district, a city
with a population of more than one hundred fifty thousand, and a county
legislative authority in a county with a national park and a population
of more than five hundred thousand and less than one million five
hundred thousand, the county shall submit an authorizing proposition to
the county voters, fixing and imposing a sales and use tax in
accordance with this chapter for the purposes designated in subsection
(4) of this section and identified in the joint request. The
proposition must be placed on a ballot for a special or general
election to be held no later than one year after the date of the joint
request.
(2) The proposition is approved if it receives the votes of a
majority of those voting on the proposition.
(3) 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 county. The rate of tax
shall equal no more than one-tenth 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.
(4) Moneys received from any tax imposed under this section shall
be used solely for the purpose of providing funds for:
(a) Costs associated with financing, design, acquisition,
construction, equipping, operating, maintaining, remodeling, repairing,
reequipping, or improvement of trails, parks, and recreation;
(b) Costs associated with allocating grants to build, acquire, and
maintain part of an interconnecting trail system;
(c) Costs associated with purchasing open space; or
(d) Those costs under (a), (b), and (c) of this subsection and
costs related to parks located within a county described under
subsection (1) of this section.
(5) If the joint request and the authorizing proposition include
provisions for funding those costs included within subsection (4)(d) of
this section, the tax revenues authorized by this section shall be
allocated annually as follows:
(a) Thirty percent to any metropolitan park district, which
district contains a city with a population of more than one hundred
seventy thousand persons. Moneys received under this subsection (5)(a)
may not be used to replace or supplant existing per capita funding from
a city with a population of more than one hundred thousand persons;
(b) Thirty-three percent to be distributed to the county. Moneys
received under this subsection (5)(b) by a county may not be used to
replace or supplant existing per capita funding;
(c) Twenty percent to a grant program for cities and towns with
populations less than one hundred seventy thousand persons to build,
acquire, and maintain part of an interconnecting trail system;
(d) Ten percent to open space allocation to be administered using
the priorities and selection process established by the county's
conservation futures program as authorized under RCW 84.34.210 and
84.34.220; and
(e) Seven percent to be distributed to metropolitan park districts
in existence in 2008 other than the park district described in (a) of
this subsection with each district receiving their per capita share.
(6) Funds shall be distributed annually by the county treasurer to
the county in the manner set out in subsection (5)(b) of this section.
(7) Funds shall be distributed annually by the county treasurer to
metropolitan park districts in the manner provided in subsection (5)(a)
and (e) of this section.
(8) Prior to the expenditure of any funds received by the county
under subsection (5)(c) of this section, a community trail advisory
authority shall establish a grant program that considers trail needs in
cities and towns with populations under one hundred seventy thousand
persons and metropolitan park districts not included in subsection
(5)(a) of this section.
(a) The community trail advisory authority shall have seven members
composed of elected officials, of which three members are appointed
from city councils of cities with populations over fifteen thousand
persons and three members appointed from cities with populations
smaller than fifteen thousand persons. One member will be appointed
from one of the metropolitan park districts.
(b) An existing representative body of city and town elected
officials, which is established by an interlocal agreement to represent
sixty of the cities in the county will appoint the community trail
advisory authority members from names submitted by the cities, towns,
and metropolitan park districts. The length of terms for the authority
members shall be three years.
(c) The county department that administers parks and recreation in
a county in which the proposition provided for in subsection (1) of
this section has been approved by the voters will administer the grant
program by advertising for grants, and will assist the community trail
advisory authority in setting guidelines and priorities. The county
department will recover its administration costs for this program from
the money allocated in subsection (5)(c) of this section.
(d) Excess funds not distributed on an annual basis may be
accumulated for proceeding grant cycles.