H-1253              _______________________________________________

                                                   HOUSE BILL NO. 1831

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Representatives Rasmussen, Dorn, Wang, Walker, Pruitt, Holland, Winsley, P. King and Schoon

Read first time 2/8/89 and referred to Committee on Revenue.

AN ACT Relating to the special excise tax on lodging; and amending RCW 67.28.250.

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

        Sec. 1.  Section 22, chapter 1, Laws of 1988 ex. sess. and RCW 67.28.250 are each amended to read as follows:

          (1) The legislative body of Pierce and Thurston counties are authorized to levy and collect a special excise tax not to exceed three percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property.  For the purposes of this tax, it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same.

          (2) The tax authorized in subsection (1) of this section is in addition to any other tax authorized by law.

          (3) Any seller, as defined in RCW 82.08.010, who is required to collect any tax under this section shall pay over such tax to the county as provided in RCW 67.28.200.  The deduction from state taxes under RCW 67.28.190 does not apply to taxes imposed under this section.

          (4) All taxes levied and collected under this section shall be credited to a special fund in the treasury of the county.  Such taxes shall be levied only for the ((purpose of)) purposes specified in RCW 67.28.210 and for  paying all or any part of the cost of the siting, acquisition, construction, operation, and maintenance of an ((indoor)) aquatic facility in Pierce county and an Olympic academy facility in Thurston county, and may be used for and pledged to the payment of bonds, leases, or other obligations issued or incurred for such purposes.