5925 AMH DYER LONG 152

SB 5925 - H AMDS to Revenue Committee Amendment 350 LOST 4-17-93

By Representative Dyer

On page 2 of the amendment, line 15, after "chapter" insert "and RCW 67.40.100(3)"

On page 2 of the amendment, after line 17, insert the following:

"Sec. 3. RCW 67.28.190 and 1967 c 236 s 12 are each amended to read as follows:

Any seller, as defined in RCW 82.08.010, who is required to collect any tax under RCW 67.28.180 or 67.40.100(3) for any municipality shall pay over such tax to such municipality as provided in RCW 67.28.200 and such tax shall be deducted from the amount of tax such seller would otherwise be required to collect and to pay over to the department of revenue under chapter 82.08 RCW.

Sec. 4 RCW 67.40.100 and 1990 c 242 s 1 are each amended to read as follows:

(1) Except as provided in chapters 67.28 and 82.14 RCW and subsection (2) and (3) of this section, after January 1, 1983, no city, town, or county in which the tax under RCW 67.40.090 is imposed may impose a license fee or tax on the act or privilege of engaging in business to furnish lodging by a hotel, rooming house, tourist court, motel, trailer camp, or similar facilities in excess of the rate imposed upon other persons engaged in the business of making sales at retail as that term is defined in chapter 82.04 RCW.

(2) A city incorporated before January 1, 1982, with a population over sixty thousand located in a county with a population over one million, other than the city of Seattle, may impose a special excise tax under the following conditions:

(a) The proceeds of the tax must be used for the acquisition, design, construction, and marketing of convention and trade facilities and may be used for and pledged to the payment of bonds, leases, or other obligations issued or incurred for such purposes. The proceeds of the tax may be used for maintenance and operation only as part of a budget which includes the use of the tax for debt service and marketing.

(b) The legislative body of the city, before imposing the tax, must authorize a complete study and investigation of the desirability and economic feasibility of the proposed convention and trade facilities.

(d) The tax shall be imposed 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 sixty lodging units.

(3) A city or town with a population of less than two thousand that is located in a county with a population of over one million may impose a special excise tax of up to two percent on the sale of or charge for the furnishing of lodging by a hotel or motel 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 shall be levied on a premises having fewer than forty lodging units. The proceeds of this tax may only be used to mitigate the impacts of tourism."