5925 AME REV AMH-28

5925 AME REV AMH-28

SB 5925 - H COMM AMD ADOPTED 4-17-93

By Committee on Revenue

Strike everything after the enacting clause and insert the following:

"NEW SECTION. Sec. 1. A new section is added to chapter 67.28 RCW to read as follows:

(1) The legislative body of any county with a population greater than seventy-five thousand in which is located all or part of a national monument is authorized to levy and collect a special excise tax not to exceed two 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 the 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 the tax 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. The taxes shall only be used for the acquisition, construction, repair, and improvement of a rest area for tourists which includes restrooms, picnic areas, trails and viewpoints, emergency facilities, transient parking facilities, concession and gift sales, and marketing of facilities for tourists visiting the county or the national monument, or to pay or secure the payment of all or any portion of general obligation bonds issued for such purposes. As used in this section, "transient parking facilities" does not include parking spaces to be used for overnight stays.

(5) The tax authorized in subsection (1) of this section may only be imposed if the county and at least one of the two largest cities in the county provide moneys for the project described in subsection (4) of this section from revenue received under RCW 67.28.180 or if the county provides moneys for the project from revenue received under RCW 82.14.030. Moneys provided under this section shall be deposited in the special fund created under subsection (4) of this section and may be used only as provided in subsection (4) of this section.

NEW SECTION. Sec. 2. A new section is added to chapter 67.28 RCW to read as follows:

The department of revenue shall perform the collection of taxes under section 1 of this act on behalf of the county at no cost to the county.

Sec. 3. RCW 36.100.010 and 1989 1st ex.s. c 8 s 1 are each amended to read as follows:

(1) A public facilities district may be created in any county with three hundred thousand or more population that is located more than one hundred miles from any county in which the state has constructed and owns a convention center, or any county with a population less than seventy-five thousand but greater than twenty thousand in which is located all or part of a national monument. A public facilities district shall be coextensive with the boundaries of the county.

(2) A public facilities district shall be created upon adoption of a resolution providing for the creation of such a district by the county legislative authority in which the proposed district is located and the city council of the largest city within such county.

(3) A public facilities district is a municipal corporation, an independent taxing "authority" within the meaning of Article VII, section 1 of the state Constitution, and a "taxing district" within the meaning of Article VII, section 2 of the state Constitution.

(4) No taxes authorized under this chapter may be assessed or levied unless a majority of the voters of the public facilities district has validated the creation of the public facilities district at a general or special election.

(5) A public facilities district shall constitute a body corporate and shall possess all the usual powers of a corporation for public purposes as well as all other powers that may now or hereafter be specifically conferred by statute, including, but not limited to, the authority to hire employees, staff, and services, to enter into contracts, and to sue and be sued.

Sec. 4. RCW 36.100.030 and 1989 1st ex.s. c 8 s 3 are each amended to read as follows:

A public facilities district is authorized to acquire, construct, own, and operate sports and entertainment facilities with contiguous parking facilities and, upon the approval of the voters of the public facilities district, a regional science education facility may be located in any city or county within a public facilities district which has a population of more than one hundred fifty thousand. A public facilities district may impose charges and fees for the use of its facilities, and may accept and expend or use gifts, grants, and donations. The taxes that are provided for in this chapter may only be imposed for such purposes.

Sec. 5. RCW 36.100.040 and 1989 1st ex.s. c 8 s 4 are each amended to read as follows:

A public facilities district may impose an excise tax on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, except that no such tax may be levied on any premises having fewer than forty lodging units. The rate of the tax shall not exceed two percent and the proceeds of the tax shall only be used for the acquisition, design, and construction of ((~~sports and entertainment facilities~~)) all public facilities authorized under RCW 36.100.030. This excise tax shall not be imposed until the district has approved the proposal to acquire, design, and construct any of the public facilities authorized under RCW 36.100.030.

Sec. 6. RCW 36.100.060 and 1989 1st ex.s. c 8 s 5 are each amended to read as follows:

(1) To carry out the purpose of this chapter, a public facilities district may issue general obligation bonds, not to exceed an amount, together with any outstanding nonvoter approved general obligation indebtedness, equal to ((~~three-eighths~~)) three-fourths of one percent of the value of taxable property within the district, as the term "value of taxable property" is defined in RCW 39.36.015. A public facilities district additionally may issue general obligation bonds for capital purposes only, together with any outstanding general obligation indebtedness, not to exceed an amount equal to one and one-fourth percent of the value of the taxable property within the district, as the term "value of taxable property" is defined in RCW 39.36.015, when authorized by the voters of the public facilities district pursuant to Article VIII, section 6 of the state Constitution, and to provide for the retirement thereof by excess property tax levies as provided in this chapter.

(2) General obligation bonds may be issued with a maturity of up to thirty years, and shall be issued and sold in accordance with the provisions of chapter 39.46 RCW.

(3) The general obligation bonds may be payable from the operating revenues of the public facilities district in addition to the tax receipts of the district.

(4) The excise tax imposed pursuant to RCW 36.100.040 shall terminate upon final payment of all bonded indebtedness for ((~~the sports and entertainment facility~~)) all public facilities authorized under RCW 36.100.030."