SENATE BILL REPORT

SB 6261

BYSenators Barr, Gaspard, McCaslin and McMullen

Allowing cities and towns with populations under 5,000 to use certain hotel/motel tax revenues for capital improvements in their parks and recreation systems.

Senate Committee on Ways & Means

Senate Hearing Date(s):February 5, 1990

Senate Staff:Bill Freund (786-7715)

AS OF FEBRUARY 3, 1990

BACKGROUND:

Cities, towns, and counties may impose hotel/motel taxes for a variety of purposes.  Since 1967, the permissible uses of these revenues has been expanded from the Kingdome in King County to Tall Ships in Grays Harbor County.  The basic 2 percent hotel/motel tax imposed by cities, towns and counties is authorized generally for stadiums, convention facilities, performing arts, visual arts, tourism promotion, and various other specified purposes.

In addition to the basic 2 percent hotel/motel tax, additional taxes have been authorized for various cities and counties for various special purposes.

SUMMARY:

Any city or town of less than 5,000 in population may use the proceeds from the basic 2 percent hotel/motel tax for capital improvements in their parks and recreation systems.

Appropriation:    none

Revenue:    none

Fiscal Note:      none requested