H-1057              _______________________________________________

                                                   HOUSE BILL NO. 1935

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Representatives Grant, Winsley, Wang, Nutley, Todd, Leonard, Scott, Nelson, Phillips and Locke

Read first time 2/10/89 and referred to Committees on Housing/Revenue (3/1/89).

AN ACT Relating to the housing trust fund; and adding a new section to chapter 82.08 RCW.

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 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 shall be allocated as follows:

          (a) The proceeds of the taxes levied and collected for the first thirty days of occupancy shall be credited to the general fund; and

          (b) The proceeds of the taxes levied and collected for periods of occupancy over thirty days shall be credited to the housing trust fund.

          (2) For the purposes of this section it shall be presumed that the occupancy of real property for a continuous period of three months or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same.