FINAL BILL REPORT

HB 2475

                                  C 242 L 90

BYRepresentatives Ferguson, Haugen, Horn and Nutley

Limiting license fees and taxes that impact certain convention and trade facilities.

House Committe on Local Government

Rereferred House Committee on Revenue

Senate Committee on Governmental Operations

SYNOPSIS AS ENACTED

BACKGROUND:

Over the years, various statutes have authorized all or certain categories of counties, cities and towns to impose a variety of excise taxes on hotel/motel room rental charges.

One of these statutes permits such a special excise tax of up to 3 percent to be imposed by a city incorporated before January 1, 1982, with a population of over 60,000, that is located in a county with a population of over one million, other than the city of Seattle, i.e., Bellevue.  The proceeds from this excise tax may only be used for the acquisition, design, and construction of convention and trade facilities, or the retirement of debt issued for such facilities.

SUMMARY:

The permissible uses of the proceeds from the 3 percent special excise tax that Bellevue is authorized to impose on hotel/motel room rental charges are expanded to include both marketing such facilities, and maintenance and operation of such facilities, if done as a part of a budget providing for both debt service and marketing for such facilities.

VOTES ON FINAL PASSAGE:

      House 88   3

      Senate    46     1 (Senate amended)

      House 93   1 (House concurred)

EFFECTIVE:June 7, 1990