BILL REQ. #:  S-0306.1 

Read first time 01/14/13.   Referred to Committee on Governmental Operations .

     AN ACT Relating to fiscal relief for cities and counties in times of declining revenues; amending RCW 71.20.110, 73.08.080, 82.14.049, 82.14.350, 82.14.370, 82.14.400, 82.14.420, 82.14.460, 84.34.230, 84.52.069, 84.52.135, 84.55.050, 9.46.113, and 67.28.1815; adding a new section to chapter 36.01 RCW; adding a new section to chapter 35.21 RCW; and adding a new section to chapter 35A.37 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   A new section is added to chapter 36.01 RCW to read as follows:
     (1) If the general revenue of a county in any fiscal year is less than the general revenue, in nominal dollars, for the fiscal year immediately preceding, the county may use moneys from authorized dedicated revenues or dedicated accounts for general government purposes in compliance with subsections (2) and (3) of this section.
     (2) In order to use authorized dedicated revenues or dedicated accounts, a county must issue a declaration that there are declining general revenues and must identify in the declaration which dedicated revenues or dedicated accounts the county will be diverting to general government uses.
     (3) The county may only use moneys from dedicated revenues and dedicated accounts for general government purposes in an amount equal to the difference between current general revenue and general revenue from the fiscal year immediately preceding the declaration in subsection (2) of this section. The calculation in general revenue in this subsection must be adjusted for inflation using the implicit price deflator for personal consumption expenditures published by the bureau of economic analysis.
     (4) "Authorized dedicated revenue or dedicated accounts" are any accounts or revenue which is authorized in statute to be used in accordance with this section.
     (5) For the purposes of this section, using moneys from dedicated revenue or dedicated account includes the supplanting of general revenue dollars with authorized dedicated revenue or dedicated account funds.

NEW SECTION.  Sec. 2   A new section is added to chapter 35.21 RCW to read as follows:
     (1) If the general revenue of a city or town in any fiscal year is less than the general revenue, in nominal dollars, for the fiscal year immediately preceding, the city or town may use moneys from authorized dedicated revenues or dedicated accounts for general government purposes in compliance with subsections (2) and (3) of this section.
     (2) In order to use authorized dedicated revenues or dedicated accounts, a city or town must issue a declaration that there are declining general revenues and must identify in the declaration which dedicated revenues or dedicated accounts the city or town will be diverting to general government uses.
     (3) The city or town may only use moneys from dedicated revenues and accounts for general government purposes in an amount equal to the difference between current general revenue and general revenue from the fiscal year immediately preceding the declaration in subsection (2) of this section. The calculation in general revenue in this subsection must be adjusted for inflation using the implicit price deflator for personal consumption expenditures published by the bureau of economic analysis.
     (4) For the purposes of this section:
     (a) "Authorized dedicated revenue or dedicated accounts" means any accounts or revenues which are authorized in statute to be used in accordance with this section; and
     (b) Using moneys from dedicated revenues or dedicated accounts include the supplanting of general revenue dollars with authorized dedicated revenues or dedicated account funds.

NEW SECTION.  Sec. 3   A new section is added to chapter 35A.37 RCW to read as follows:
     (1) If the general revenue of a city in any fiscal year is less than the general revenue, in nominal dollars, for the fiscal year immediately preceding, the city may use moneys from authorized dedicated revenue sources or dedicated accounts for general government purposes in compliance with subsection (2) and (3) of this section.
     (2) In order to use authorized dedicated revenue sources or dedicated accounts, a city must issue a declaration that there are declining general revenues and must identify in the declaration which dedicated revenues or dedicated accounts the city or town will be diverting to general government uses.
     (3) The city or town may only use moneys from dedicated revenues and dedicated accounts for general government purposes in an amount equal to the difference between current general revenue and general revenue from the fiscal year immediately preceding the declaration in subsection (2) of this section. The calculation in general revenue in this subsection must be adjusted for inflation using the implicit price deflator for personal consumption expenditures published by the bureau of economic analysis.
     (4) For the purposes of this section:
     (a) "Authorized dedicated revenue or dedicated accounts" means any accounts or revenues which are authorized in statute to be used in accordance with this section; and
     (b) Using moneys from dedicated revenues or dedicated accounts include the supplanting of general revenue dollars with authorized dedicated revenues or dedicated account funds.

Sec. 4   RCW 71.20.110 and 1988 c 176 s 910 are each amended to read as follows:
     (1) In order to provide additional funds for the coordination and provision of community services for persons with developmental disabilities or mental health services, the county governing authority of each county in the state ((shall)) must budget and levy annually a tax in a sum equal to the amount which would be raised by a levy of two and one-half cents per thousand dollars of assessed value against the taxable property in the county to be used for such purposes((: PROVIDED, That)). However, all or part of the funds collected from the tax levied for the purposes of this section may be transferred to the state of Washington, department of social and health services, for the purpose of obtaining federal matching funds to provide and coordinate community services for persons with developmental disabilities and mental health services. In the event a county elects to transfer such tax funds to the state for this purpose, the state ((shall)) must grant these moneys and the additional funds received as matching funds to service-providing community agencies or community boards in the county which has made such transfer, pursuant to the plan approved by the county, as provided by chapters 71.24 and 71.28 RCW and by chapter 71A.14 RCW, all as now or hereafter amended. Moneys may also be used as provided in section 1 of this act.
     (2) The amount of a levy allocated to the purposes specified in this section may be reduced in the same proportion as the regular property tax levy of the county is reduced by chapter 84.55 RCW.

Sec. 5   RCW 73.08.080 and 2005 c 250 s 6 are each amended to read as follows:
     (1) The legislative authority in each county ((shall)) must levy, in addition to the taxes now levied by law, a tax in a sum equal to the amount which would be raised by not less than one and one-eighth cents per thousand dollars of assessed value, and not greater than twenty-seven cents per thousand dollars of assessed value against the taxable property of their respective counties, to be levied and collected as now prescribed by law for the assessment and collection of taxes, for the purpose of creating a veterans' assistance fund. Expenditures from the veterans' assistance fund, and interest earned on balances from the fund, may be used only ((for)):
     (a) For the veterans' assistance programs authorized by RCW 73.08.010;
     (b) For the burial or cremation of a deceased indigent veteran or deceased family member of an indigent veteran as authorized by RCW 73.08.070; ((and))
     (c) For the direct and indirect costs incurred in the administration of the fund as authorized by subsection (2) of this section; and
     (d) As authorized in section 1 of this act.
     (2) If the funds on deposit in the veterans' assistance fund, less outstanding warrants, on the first Tuesday in September exceed the expected yield of one and one-eighth cents per thousand dollars of assessed value against the taxable property of the county, the county legislative authority may levy a lesser amount. The direct and indirect costs incurred in the administration of the veterans' assistance fund ((shall)) must be computed by the county auditor, or the chief financial officer in a county operating under a charter, not less than annually. Following the computation of these direct and indirect costs, an amount equal to these costs may then be transferred from the veterans' assistance fund to the county current expense fund.
     (3) The amount of a levy allocated to the purposes specified in this section may be reduced in the same proportion as the regular property tax levy of the county is reduced by chapter 84.55 RCW.

Sec. 6   RCW 82.14.049 and 2011 c 174 s 107 are each amended to read as follows:
     (1) The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax is one percent of the selling price in the case of a sales tax or rental value of the vehicle in the case of a use tax. Proceeds of the tax may not be used to subsidize any professional sports team and must be used solely ((for the following purposes)):
     (a) For acquiring, constructing, maintaining, or operating public sports stadium facilities;
     (b) For engineering, planning, financial, legal, or professional services incidental to public sports stadium facilities;
     (c) For youth or amateur sport activities or facilities; ((or))
     (d) For debt or refinancing debt issued for the purposes of subsection (1) of this section; or
     (e) As provided in section 1 of this act.
     (2) In a county of one million or more, at least seventy-five percent of the tax imposed under this section must be used to retire the debt on the stadium under RCW 67.28.180(2)(b)(((ii))) (i)(B), until that debt is fully retired.

Sec. 7   RCW 82.14.350 and 1995 2nd sp.s. c 10 s 1 are each amended to read as follows:
     (1) A county legislative authority in a county with a population of less than one million may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsection (3) of this section.
     (2) The tax authorized in this section ((shall be)) is in addition to any 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 county. The rate of tax ((shall)) must equal 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.
     (3) Except as provided otherwise in section 1 of this act, moneys received from any tax imposed under this section ((shall)) must be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of juvenile detention facilities and jails.
     (4) Counties are authorized to develop joint ventures to colocate juvenile detention facilities and to colocate jails.

Sec. 8   RCW 82.14.370 and 2012 c 225 s 4 are each amended to read as follows:
     (1) The legislative authority of a rural county 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 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 county. The rate of tax may not exceed 0.09 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 that for rural counties with population densities between sixty and one hundred persons per square mile, the rate ((shall)) may not exceed 0.04 percent before January 1, 2000.
     (2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue must perform the collection of such taxes on behalf of the county at no cost to the county.
     (3)(a) Except as provided otherwise in section 1 of this act, moneys collected under this section may only be used to finance public facilities serving economic development purposes in rural counties and finance personnel in economic development offices. The public facility must be listed as an item in the officially adopted county overall economic development plan, or the economic development section of the county's comprehensive plan, or the comprehensive plan of a city or town located within the county for those counties planning under RCW 36.70A.040. For those counties that do not have an adopted overall economic development plan and do not plan under the growth management act, the public facility must be listed in the county's capital facilities plan or the capital facilities plan of a city or town located within the county.
     (b) In implementing this section, the county must consult with cities, towns, and port districts located within the county and the associate development organization serving the county to ensure that the expenditure meets the goals of chapter 130, Laws of 2004 and the requirements of (a) of this subsection. Each county collecting money under this section must report, as follows, to the office of the state auditor, within one hundred fifty days after the close of each fiscal year: (i) A list of new projects begun during the fiscal year, showing that the county has used the funds for those projects consistent with the goals of chapter 130, Laws of 2004 and the requirements of (a) of this subsection; and (ii) expenditures during the fiscal year on projects begun in a previous year. Any projects financed prior to June 10, 2004, from the proceeds of obligations to which the tax imposed under subsection (1) of this section has been pledged may not be deemed to be new projects under this subsection. No new projects funded with money collected under this section may be for justice system facilities.
     (c) The definitions in this section apply throughout this section.
     (i) "Public facilities" means bridges, roads, domestic and industrial water facilities, sanitary sewer facilities, earth stabilization, storm sewer facilities, railroads, electrical facilities, natural gas facilities, research, testing, training, and incubation facilities in innovation partnership zones designated under RCW 43.330.270, buildings, structures, telecommunications infrastructure, transportation infrastructure, or commercial infrastructure, and port facilities in the state of Washington.
     (ii) "Economic development purposes" means those purposes which facilitate the creation or retention of businesses and jobs in a county.
     (iii) "Economic development office" means an office of a county, port districts, or an associate development organization as defined in RCW 43.330.010, which promotes economic development purposes within the county.
     (4) No tax may be collected under this section before July 1, 1998.
     (a) Except as provided in (b) of this subsection, no tax may be collected under this section by a county more than twenty-five years after the date that a tax is first imposed under this section.
     (b) For counties imposing the tax at the rate of 0.09 percent before August 1, 2009, the tax expires on the date that is twenty-five years after the date that the 0.09 percent tax rate was first imposed by that county.
     (5) For purposes of this section, "rural county" means a county with a population density of less than one hundred persons per square mile or a county smaller than two hundred twenty-five square miles as determined by the office of financial management and published each year by the department for the period July 1st to June 30th.

Sec. 9   RCW 82.14.400 and 2000 c 240 s 1 are each amended 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)) must 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. Such 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)) 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 county. The rate of tax ((shall)) may 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)) must 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 zoo, aquarium, and wildlife preservation and display facilities that are currently accredited by the American zoo and aquarium association; or
     (b) Those costs associated with (a) of this subsection and costs related to parks located within a county described in subsection (1) of this section.
     (5) The department of revenue ((shall)) must perform the collection of such taxes on behalf of the county at no cost to the county. In lieu of the charge for the administration and collection of local sales and use taxes under RCW 82.14.050 from which the county is exempt under this subsection (5), a percentage of the tax revenues authorized by this section equal to one-half of the maximum percentage provided in RCW 82.14.050 ((shall)) must be transferred annually to the department of ((community, trade, and economic development)) commerce, or its successor agency, from the funds allocated under subsection (6)(b) of this section for a period of twelve years from the first date of distribution of funds under subsection (6)(b) of this section. The department of ((community, trade, and economic development)) commerce, or its successor agency, ((shall)) must use funds transferred to it pursuant to this subsection (5) to provide, operate, and maintain community-based housing under chapter 43.185 RCW for ((persons who are mentally ill)) individuals with mental illness.
     (6) If the joint request and the authorizing proposition include provisions for funding those costs included within subsection (4)(b) of this section, the tax revenues authorized by this section ((shall)) must be allocated annually as follows:
     (a) Fifty percent to the zoo and aquarium advisory authority; and
     (b) Fifty percent to be distributed on a per capita basis as set out in the most recent population figures for unincorporated and incorporated areas only within that county, as determined by the office of financial management, solely for parks, as follows: To any metropolitan park district, to cities and towns not contained within a metropolitan park district, and the remainder to the county. Except as provided otherwise in section 1 of this act, moneys received under this subsection (6)(b) by a county may not be used to replace or supplant existing per capita funding.
     (7) Funds ((shall)) must be distributed annually by the county treasurer to the county, and cities and towns located within the county, in the manner set out in subsection (6)(b) of this section.
     (8) Prior to expenditure of any funds received by the county under subsection (6)(b) of this section, the county ((shall)) must establish a process which considers needs throughout the unincorporated areas of the county in consultation with community advisory councils established by ordinance.
     (9) By December 31, 2005, and thereafter, the county or any city with a population greater than eighty thousand must provide at least one dollar match for every two dollars received under this section.
     (10) Properties subject to a memorandum of agreement between the federal bureau of land management, the advisory council on historic preservation, and the Washington state historic preservation officer have priority for funding from money received under subsection (6)(b) of this section for implementation of the stipulations in the memorandum of agreement.
     (a) At least one hundred thousand dollars of the first four years of allocations under subsection (6)(b) of this section, to be matched by the county or city with one dollar for every two dollars received, ((shall)) must be used to implement the stipulations of the memorandum of agreement and for other historical, archaeological, architectural, and cultural preservation and improvements related to the properties.
     (b) The amount in (a) of this subsection ((shall)) must come equally from the allocations to the county and to the city in which the properties are located, unless otherwise agreed to by the county and the city.
     (c) The amount in (a) of this subsection ((shall)) may not be construed to displace or be offered in lieu of any lease payment from a county or city to the state for the properties in question.

Sec. 10   RCW 82.14.420 and 2002 c 176 s 1 are each amended to read as follows:
     (1) A county legislative authority may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsection (3) of this section.
     (2) The tax authorized in this section ((shall be)) is in addition to any 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 county. The rate of tax ((shall)) must equal one-tenth of one percent of the selling price in the case of sales tax, or value of the article used, in the case of a use tax.
     (3) Except as provided otherwise in section 1 of this act, moneys received from any tax imposed under this section ((shall)) must be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of emergency communication systems and facilities.
     (4) Counties are authorized to develop joint ventures to collocate emergency communication systems and facilities.
     (5) Prior to submitting the tax authorization in subsection (2) of this section to the voters in a county that provides emergency communication services to a governmental agency pursuant to a contract, the parties to the contract ((shall)) must review and negotiate or affirm the terms of the contract.
     (6) Prior to submitting the tax authorized in subsection (2) of this section to the voters, a county with a population of more than five hundred thousand in which any city over fifty thousand operates emergency communication systems and facilities ((shall)) must enter into an interlocal agreement with the city to determine distribution of the revenue provided in this section.

Sec. 11   RCW 82.14.460 and 2012 c 180 s 1 are each amended to read as follows:
     (1)(a) A county legislative authority may authorize, fix, and impose a sales and use tax in accordance with the terms of this chapter.
     (b) If a county with a population over eight hundred thousand has not imposed the tax authorized under this subsection by January 1, 2011, any city with a population over thirty thousand located in that county may authorize, fix, and impose the sales and use tax in accordance with the terms of this chapter. The county must provide a credit against its tax for the full amount of tax imposed under this subsection (1)(b) by any city located in that county if the county imposes the tax after January 1, 2011.
     (2) The tax authorized in this section is in addition to any other taxes authorized by law and 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 county for a county's tax and within a city for a city's tax. The rate of tax equals 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.
     (3) Except as provided otherwise in section 1 of this act, moneys collected under this section must be used solely for the purpose of providing for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation or delivery of therapeutic court programs and services. For the purposes of this section, "programs and services" includes, but is not limited to, treatment services, case management, and housing that are a component of a coordinated chemical dependency or mental health treatment program or service.
     (4) Except as provided otherwise in section 1 of this act, all moneys collected under this section must be used solely for the purpose of providing new or expanded programs and services ((as provided in this section, except as follows:
     (a) For a county with a population larger than twenty-five thousand or a city with a population over thirty thousand, which initially imposed the tax authorized under this section prior to January 1, 2012, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to fifty percent may be used to supplant existing funding in calendar years 2011-2012; up to forty percent may be used to supplant existing funding in calendar year 2013; up to thirty percent may be used to supplant existing funding in calendar year 2014; up to twenty percent may be used to supplant existing funding in calendar year 2015; and up to ten percent may be used to supplant existing funding in calendar year 2016;
     (b) For a county with a population larger than twenty-five thousand or a city with a population over thirty thousand, which initially imposes the tax authorized under this section after December 31, 2011, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to fifty percent may be used to supplant existing funding for up to the first three calendar years following adoption; and up to twenty-five percent may be used to supplant existing funding for the fourth and fifth years after adoption;
     (c) For a county with a population of less than twenty-five thousand, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to eighty percent may be used to supplant existing funding in calendar years 2011-2012; up to sixty percent may be used to supplant existing funding in calendar year 2013; up to forty percent may be used to supplant existing funding in calendar year 2014; up to twenty percent may be used to supplant existing funding in calendar year 2015; and up to ten percent may be used to supplant existing funding in calendar year 2016; and
     (d) Notwithstanding (a) through (c) of this subsection, moneys collected under this section may be used to support the cost of the judicial officer and support staff of a therapeutic court)).
     (5) Nothing in this section may be interpreted to prohibit the use of moneys collected under this section for the replacement of lapsed federal funding previously provided for the operation or delivery of services and programs as provided in this section.

Sec. 12   RCW 84.34.230 and 2005 c 449 s 1 are each amended to read as follows:
     (1) Conservation futures are a useful tool for counties to preserve lands of public interest for future generations. Counties are encouraged to use some conservation futures as one tool for salmon preservation purposes.
     (2) For the purpose of acquiring conservation futures and other rights and interests in real property pursuant to RCW 84.34.210 and 84.34.220, and for maintaining and operating any property acquired with these funds, a county may levy an amount not to exceed six and one-quarter cents per thousand dollars of assessed valuation against the assessed valuation of all taxable property within the county. The limitations in RCW 84.52.043 ((shall)) do not apply to the tax levy authorized in this section. Any rights or interests in real property acquired under this section after July 24, 2005, must be located within the assessing county. Further, the county must determine if the rights or interests in real property acquired with these funds would reduce the capacity of land suitable for development necessary to accommodate the allocated housing and employment growth, as adopted in the countywide planning policies. When actions are taken that reduce capacity to accommodate planned growth, the jurisdiction ((shall)) must adopt reasonable measures to increase the capacity lost by such actions.
     (3) Moneys collected under this section may be used as provided in section 1 of this act.

Sec. 13   RCW 84.52.069 and 2012 c 115 s 1 are each amended to read as follows:
     (1) As used in this section, "taxing district" means a county, emergency medical service district, city or town, public hospital district, urban emergency medical service district, regional fire protection service authority, or fire protection district.
     (2) Except as provided in subsection (10) of this section, a taxing district may impose additional regular property tax levies in an amount equal to fifty cents or less per thousand dollars of the assessed value of property in the taxing district. The tax is imposed (a) each year for six consecutive years, (b) each year for ten consecutive years, or (c) permanently. A permanent tax levy under this section, or the initial imposition of a six-year or ten-year levy under this section, must be specifically authorized by a majority of at least three-fifths of the registered voters thereof approving a proposition authorizing the levies submitted at a general or special election, at which election the number of persons voting "yes" on the proposition ((shall)) must constitute three-fifths of a number equal to forty percent of the total number of voters voting in such taxing district at the last preceding general election when the number of registered voters voting on the proposition does not exceed forty percent of the total number of voters voting in such taxing district in the last preceding general election; or by a majority of at least three-fifths of the registered voters thereof voting on the proposition when the number of registered voters voting on the proposition exceeds forty percent of the total number of voters voting in such taxing district in the last preceding general election. The uninterrupted continuation of a six-year or ten-year tax levy under this section must be specifically authorized by a majority of the registered voters thereof approving a proposition authorizing the levies submitted at a general or special election. Ballot propositions must conform with RCW 29A.36.210. A taxing district may not submit to the voters at the same election multiple propositions to impose a levy under this section.
     (3) A taxing district imposing a permanent levy under this section ((shall)) must provide for separate accounting of expenditures of the revenues generated by the levy. The taxing district must maintain a statement of the accounting which must be updated at least every two years and must be available to the public upon request at no charge.
     (4)(a) A taxing district imposing a permanent levy under this section must provide for a referendum procedure to apply to the ordinance or resolution imposing the tax. This referendum procedure must specify that a referendum petition may be filed at any time with a filing officer, as identified in the ordinance or resolution. Within ten days, the filing officer must confer with the petitioner concerning form and style of the petition, issue the petition an identification number, and secure an accurate, concise, and positive ballot title from the designated local official. The petitioner has thirty days in which to secure the signatures of not less than fifteen percent of the registered voters of the taxing district, as of the last general election, upon petition forms which contain the ballot title and the full text of the measure to be referred. The filing officer must verify the sufficiency of the signatures on the petition and, if sufficient valid signatures are properly submitted, must certify the referendum measure to the next election within the taxing district if one is to be held within one hundred eighty days from the date of filing of the referendum petition, or at a special election to be called for that purpose in accordance with RCW 29A.04.330.
     (b) The referendum procedure provided in this subsection (4) is exclusive in all instances for any taxing district imposing the tax under this section and supersedes the procedures provided under all other statutory or charter provisions for initiative or referendum which might otherwise apply.
     (5) Except as provided otherwise in section 1 of this act, any tax imposed under this section may be used only for the provision of emergency medical care or emergency medical services, including related personnel costs, training for such personnel, and related equipment, supplies, vehicles and structures needed for the provision of emergency medical care or emergency medical services.
     (6)(a) If a county levies a tax under this section, no taxing district within the county may levy a tax under this section. If a regional fire protection service authority imposes a tax under this section, no other taxing district that is a participating fire protection jurisdiction in the regional fire protection service authority may levy a tax under this section.
     (b)(i) Except as provided in this subsection (5)(b), no other taxing district may levy a tax under this section if another taxing district has levied a tax under this section within its boundaries((: PROVIDED, That)).
     (ii)(A) If a county levies less than fifty cents per thousand dollars of the assessed value of property, then any other taxing district may levy a tax under this section equal to the difference between the rate of the levy by the county and fifty cents((: PROVIDED FURTHER, That)).
     (B) If a taxing district within a county levies this tax, and the voters of the county subsequently approve a levying of this tax, then the amount of the taxing district levy within the county must be reduced, when the combined levies exceed fifty cents.
     (c) Whenever a tax is levied countywide, the service must, insofar as is feasible, be provided throughout the county((: PROVIDED FURTHER, That)). However, no countywide levy proposal may be placed on the ballot without the approval of the legislative authority of each city exceeding fifty thousand population within the county((: AND PROVIDED FURTHER, That)).
     (iii) This section and RCW 36.32.480 ((shall)) do not prohibit any city or town from levying an annual excess levy to fund emergency medical services((: AND PROVIDED, FURTHER, That)).
     (iv) If a county proposes to impose tax levies under this section, no other ballot proposition authorizing tax levies under this section by another taxing district in the county may be placed before the voters at the same election at which the county ballot proposition is placed((: AND PROVIDED FURTHER, That)).
     (v) Any taxing district emergency medical service levy that is limited in duration and that is authorized subsequent to a county emergency medical service levy that is limited in duration, must expire((s)) concurrently with the county emergency medical service levy.
     (vi) A fire protection district that has annexed an area described in subsection (10) of this section may levy the maximum amount of tax that would otherwise be allowed, notwithstanding any limitations in this subsection (6).
     (7) The limitations in RCW 84.52.043 do not apply to the tax levy authorized in this section.
     (8) If a ballot proposition approved under subsection (2) of this section did not impose the maximum allowable levy amount authorized for the taxing district under this section, any future increase up to the maximum allowable levy amount must be specifically authorized by the voters in accordance with subsection (2) of this section at a general or special election.
     (9) The limitation in RCW 84.55.010 does not apply to the first levy imposed pursuant to this section following the approval of such levy by the voters pursuant to subsection (2) of this section.
     (10) For purposes of imposing the tax authorized under this section, the boundary of a county with a population greater than one million five hundred thousand does not include all of the area of the county that is located within a city that has a boundary in two counties, if the locally assessed value of all the property in the area of the city within the county having a population greater than one million five hundred thousand is less than two hundred fifty million dollars.
     (11) For purposes of this section, the following definitions apply:
     (a) "Fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district; and
     (b) "Participating fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district that is represented on the governing board of a regional fire protection service authority.

Sec. 14   RCW 84.52.135 and 2004 c 80 s 1 are each amended to read as follows:
     (1) A county with a population of ninety thousand or less may impose additional regular property tax levies in an amount equal to fifty cents or less per thousand dollars of the assessed value of property in the county in accordance with the terms of this section.
     (2) The tax proposition may be submitted at a general or special election.
     (3) The tax may be imposed each year for six consecutive years when specifically authorized by the registered voters voting on the proposition, subject to the following:
     (a) If the number of registered voters voting on the proposition does not exceed forty percent of the total number of voters voting in the taxing district at the last general election, the number of persons voting "yes" on the proposition ((shall)) must constitute at least three-fifths of a number equal to forty percent of the total number of voters voting in the taxing district at the last general election.
     (b) If the number of registered voters voting on the proposition exceeds forty percent of the total number of voters voting in the taxing district at the last preceding general election, the number of persons voting "yes" on the proposition ((shall)) must be at least three-fifths of the registered voters voting on the proposition.
     (4) Ballot propositions ((shall)) must conform with RCW 29A.36.210.
     (5) Except as provided otherwise in section 1 of this act, any tax imposed under this section ((shall)) must be used exclusively for criminal justice purposes.
     (6) The limitations in RCW 84.52.043 do not apply to the tax authorized in this section.
     (7) The limitation in RCW 84.55.010 does not apply to the first tax levy imposed pursuant to this section following the approval of the levy by the voters pursuant to subsection (3) of this section.

Sec. 15   RCW 84.55.050 and 2009 c 551 s 3 are each amended to read as follows:
     (1) Subject to any otherwise applicable statutory dollar rate limitations, regular property taxes may be levied by or for a taxing district in an amount exceeding the limitations provided for in this chapter if such levy is authorized by a proposition approved by a majority of the voters of the taxing district voting on the proposition at a general election held within the district or at a special election within the taxing district called by the district for the purpose of submitting such proposition to the voters. Any election held pursuant to this section ((shall)) must be held not more than twelve months prior to the date on which the proposed levy is to be made, except as provided in subsection (2) of this section. The ballot of the proposition ((shall)) must state the dollar rate proposed and ((shall)) must clearly state the conditions, if any, which are applicable under subsection (4) of this section.
     (2)(a) Subject to statutory dollar limitations, a proposition placed before the voters under this section may authorize annual increases in levies for multiple consecutive years, up to six consecutive years, during which period each year's authorized maximum legal levy ((shall)) must be used as the base upon which an increased levy limit for the succeeding year is computed, but the ballot proposition must state the dollar rate proposed only for the first year of the consecutive years and must state the limit factor, or a specified index to be used for determining a limit factor, such as the consumer price index, which need not be the same for all years, by which the regular tax levy for the district may be increased in each of the subsequent consecutive years. Elections for this purpose must be held at a primary or general election. The title of each ballot measure must state the limited purposes for which the proposed annual increases during the specified period of up to six consecutive years ((shall)) must be used.
     (b)(i) Except as otherwise provided in this subsection (2)(b) and section 1 of this act, funds raised by a levy under this subsection may not supplant existing funds used for the limited purpose specified in the ballot title. For purposes of this subsection, existing funds means the actual operating expenditures for the calendar year in which the ballot measure is approved by voters. Actual operating expenditures excludes lost federal funds, lost or expired state grants or loans, extraordinary events not likely to reoccur, changes in contract provisions beyond the control of the taxing district receiving the services, and major nonrecurring capital expenditures.
     (ii) The supplanting limitations in (b)(i) of this subsection do not apply to levies approved by the voters in calendar years 2009, 2010, and 2011, in any county with a population of one million five hundred thousand or more. This subsection (2)(b)(ii) only applies to levies approved by the voters after July 26, 2009.
     (iii) The supplanting limitations in (b)(i) of this subsection do not apply to levies approved by the voters in calendar year 2009 and thereafter in any county with a population less than one million five hundred thousand. This subsection (2)(b)(iii) only applies to levies approved by the voters after July 26, 2009.
     (3) After a levy authorized pursuant to this section is made, the dollar amount of such levy may not be used for the purpose of computing the limitations for subsequent levies provided for in this chapter, unless the ballot proposition expressly states that the levy made under this section will be used for this purpose.
     (4) If expressly stated, a proposition placed before the voters under subsection (1) or (2) of this section may:
     (a) Use the dollar amount of a levy under subsection (1) of this section, or the dollar amount of the final levy under subsection (2) of this section, for the purpose of computing the limitations for subsequent levies provided for in this chapter;
     (b) Limit the period for which the increased levy is to be made under (a) of this subsection;
     (c) Limit the purpose for which the increased levy is to be made under (a) of this subsection, but if the limited purpose includes making redemption payments on bonds, the period for which the increased levies are made ((shall)) may not exceed nine years;
     (d) Set the levy or levies at a rate less than the maximum rate allowed for the district; or
     (e) Include any combination of the conditions in this subsection.
     (5) Except as otherwise expressly stated in an approved ballot measure under this section, subsequent levies ((shall)) must be computed as if:
     (a) The proposition under this section had not been approved; and
     (b) The taxing district had made levies at the maximum rates which would otherwise have been allowed under this chapter during the years levies were made under the proposition.

Sec. 16   RCW 9.46.113 and 2010 c 127 s 6 are each amended to read as follows:
     Except as provided otherwise in section 1, 2, or 3 of this act, any county, city or town which collects a tax on gambling activities authorized pursuant to RCW 9.46.110 must use the revenue from such tax primarily for the purpose of public safety.

Sec. 17   RCW 67.28.1815 and 2008 c 264 s 3 are each amended to read as follows:
     Except as provided otherwise in RCW 67.28.180, section 1, 2, or 3 of this act, all revenue from taxes imposed under this chapter ((shall)) must be credited to a special fund in the treasury of the municipality imposing such tax and used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities. Municipalities may, under chapter 39.34 RCW, agree to the utilization of revenue from taxes imposed under this chapter for the purposes of funding a multijurisdictional tourism-related facility.