H-1482              _______________________________________________

                                                   HOUSE BILL NO. 1887

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Representatives Belcher, Sprenkle and Wang

Read first time 2/10/89 and referred to Committee on Revenue.

AN ACT Relating to increased funding for the transfer of trust properties to the state park system by imposing a travelers' tax; adding a new section to chapter 43.51 RCW; and creating a new section.

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

NEW SECTION. Sec. 1.     Since 1985, the legislature has directed that approximately eight thousand one hundred thirty acres of trust land be added to the state park system.  The twenty-seven parcels include old-growth forests, saltwater and freshwater shorelines, islands, and habitat for threatened and endangered species.  These properties will increase the size of existing parks and create new state park sites to meet present and future demands for recreational opportunities.  The department of natural resources transfers these properties to the parks and recreation commission as funds become available through the trust land purchase account.  Based on current cash flow, some properties will not be available to the park system for at least twenty years.  Recognizing the needs of both agencies for timely transfer of these properties, the 1988 legislature directed the agencies to conduct a study and recommend mechanisms for accelerating reimbursement to the trusts for these lands.  It is in the public interest to transfer these properties to the park system before the end of this century by increasing the cash flow to the trust land purchase account using the mechanism defined in section 2 of this act.

NEW SECTION. Sec. 2.  A new section is added to chapter 43.51 RCW to read as follows:

          (1) There is imposed, and the department of revenue shall collect, a special surtax of two-tenths percent on the sale of or charge made for the furnishing of lodging at a hotel, motel, condominium, resort, rooming house, tourist court, trailer camp, or any other facility or place offering three or more lodging units to travelers or transient guests.  The surtax shall not be imposed for use of property that constitutes leasing or renting of real property, and it shall be presumed that occupancy of real property for a continuous period of one month or more constitutes rental or lease of real property and not a mere license to use or enjoy the same.

          (2) The proceeds of the tax shall be deposited in the trust land purchase account in the state treasury, to be used for the purposes of RCW 43.51.280.

          (3) The surtax imposed by this section shall expire ten years after the effective date of this act.

NEW SECTION. Sec. 3.     If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.