H-4271              _______________________________________________

                                          SUBSTITUTE HOUSE BILL NO. 1388

                        _______________________________________________

State of Washington                              50th Legislature                              1988 Regular Session

By House Committee on Housing (originally sponsored by Representatives Nutley, J. Williams, Leonard, Sanders, Barnes, Wineberry, Padden, Heavey, Anderson, Jacobsen, Valle, May, Ballard, Nelson, Jesernig, Todd, Moyer, Lux, Unsoeld, Ferguson and Day)

Read first time 1/20/88 and passed to Committee on Rules

AN ACT Relating to excise taxation on lodging; adding a new section to chapter 82.08 RCW; adding a new section to chapter 67.28 RCW; adding a new section to chapter 67.40 RCW; and providing an effective date.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

          (1) The tax levied by RCW 82.08.020 shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization.

          (2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.

NEW SECTION. Sec. 2.  A new section is added to chapter 67.28 RCW to read as follows:

(1) The tax levied by RCW 67.28.182 shall not apply to emergency lodging provided for homeless persons for a period of thirty consecutive days under a shelter voucher program administered by an eligible organization.

          (2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.

NEW SECTION. Sec. 3.  A new section is added to chapter 67.40 RCW to read as follows:

(1) The tax levied by RCW 67.40.090 and the tax authorized under RCW 67.40.100(2) shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization.

          (2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.

NEW SECTION. Sec. 4.     This act shall take effect July 1, 1988.