BILL REQ. #: S-4646.1
State of Washington | 62nd Legislature | 2012 Regular Session |
READ FIRST TIME 02/07/12.
AN ACT Relating to the lodging tax; amending RCW 67.28.1816; reenacting and amending RCW 67.28.080; and providing expiration dates.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 67.28.1816 and 2008 c 28 s 1 are each amended to read
as follows:
(1) Lodging tax revenues under this chapter may be used, directly
by local jurisdictions or indirectly through a convention and visitors
bureau or destination marketing organization, for the marketing and
operations of special events and festivals and to support the
operations and capital expenditures of tourism-related facilities owned
by nonprofit organizations described under section 501(c)(3) and
section 501(c)(6) of the internal revenue code of 1986, as amended.
(2) Local jurisdictions that use the lodging tax revenues under
this section must submit an annual economic impact report to the
department of ((community, trade, and economic development)) commerce
for expenditures made beginning January 1, 2008, and each January
thereafter. These reports must include the expenditures by the local
jurisdiction for tourism promotion purposes and what is used by a
nonprofit organization exempt from taxation under 26 U.S.C. Sec.
501(c)(3) or 501(c)(6). This economic impact report, at a minimum,
must include: (a) The total revenue received under this chapter for
each year; (b) the list of festivals, special events, or nonprofit
501(c)(3) or 501(c)(6) organizations that received funds under this
chapter; (c) the list of festivals, special events, or tourism
facilities sponsored or owned by the local jurisdiction that received
funds under this chapter; (d) the amount of revenue expended on each
festival, special event, or tourism-related facility owned or sponsored
by a nonprofit 501(c)(3) or 501(c)(6) organization or local
jurisdiction; (e) the estimated number of tourists, persons traveling
over fifty miles to the destination, persons remaining at the
destination overnight, and lodging stays generated per festival,
special event, or tourism-related facility owned or sponsored by a
nonprofit 501(c)(3) or 501(c)(6) organization or local jurisdiction;
and (f) any other measurements the local government finds that
demonstrate the impact of the increased tourism attributable to the
festival, special event, or tourism-related facility owned or sponsored
by a nonprofit 501(c)(3) or 501(c)(6) organization or local
jurisdiction.
(3) ((The joint legislative audit and review committee must report
to the legislature and the governor on the use and economic impact of
lodging tax revenues by local jurisdictions since January 1, 2008, to
support festivals, special events, and tourism-related facilities owned
or sponsored by a nonprofit organization under section 501(c)(3) or
501(c)(6) of the internal revenue code of 1986, as amended, or a local
jurisdiction, and the economic impact generated by these festivals,
events, and facilities. This report shall be due September 1, 2012.)) By December 15th of each year, the department of commerce must
compile the results of the economic impact reports to determine the
economic impact of lodging revenues used to support festivals, special
events, and tourism-related facilities owned or sponsored by a
nonprofit organization and submit the results to the appropriate
committees of the legislature.
(4) Reporting under this section must begin with calendar year
2008
(4) Each February, the department of commerce, with assistance from
associations representing cities and counties, must send notice to all
local jurisdictions who have failed to submit their report, as required
under this section, notifying them of their reporting requirement under
this section and notifying them of their delinquent status.
(5) This section expires ((June 30, 2013)) December 31, 2014.
Sec. 2 RCW 67.28.080 and 2007 c 497 s 1 are each reenacted and
amended to read as follows:
The definitions in this section apply throughout this chapter
unless the context clearly requires otherwise.
(1) "Acquisition" includes, but is not limited to, siting,
acquisition, design, construction, refurbishing, expansion, repair, and
improvement, including paying or securing the payment of all or any
portion of general obligation bonds, leases, revenue bonds, or other
obligations issued or incurred for such purpose or purposes under this
chapter.
(2) "Municipality" means any county, city or town of the state of
Washington.
(3) "Operation" includes, but is not limited to, operation,
management, and marketing.
(4) "Person" means the federal government or any agency thereof,
the state or any agency, subdivision, taxing district or municipal
corporation thereof other than county, city or town, any private
corporation, partnership, association, or individual.
(5) "Tourism" means economic activity resulting from tourists,
which may include sales of overnight lodging, meals, tours, gifts, or
souvenirs.
(6) "Tourism promotion" means activities, operations, and
expenditures designed to increase tourism, including but not limited to
advertising, publicizing, or otherwise distributing information for the
purpose of attracting and welcoming tourists; developing strategies to
expand tourism; operating tourism promotion agencies; and funding the
marketing of or the operation of special events and festivals designed
to attract tourists.
(7) "Tourism-related facility" means real or tangible personal
property with a usable life of three or more years, or constructed with
volunteer labor that is: (a)(i) Owned by a public entity; (ii) owned
by a nonprofit organization described under section 501(c)(3) of the
federal internal revenue code of 1986, as amended; or (iii) owned by a
nonprofit organization described under section 501(c)(6) of the federal
internal revenue code of 1986, as amended, a business organization,
destination marketing organization, main street organization, lodging
association, or chamber of commerce and (b) used to support tourism,
performing arts, or to accommodate tourist activities.
(8) "Tourist" means a person who travels from a place of residence
to a different town, city, county, state, or country, for purposes of
business, pleasure, recreation, education, arts, heritage, or culture.
(9) Amendments made in section 1, chapter 497, Laws of 2007 expire
((June 30, 2013)) December 31, 2014.