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AN ACT Relating to revenue; amending RCW 67.28.240, 36.100.010, 36.100.020, 36.100.030, 36.100.040, 36.100.050, and 36.100.060; adding a new section to chapter 67.28 RCW; and adding a new section to chapter 36.100 RCW.

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

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.

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

Sec. 2. RCW 67.28.240 and 1991 c 363 s 140 are each amended to read as follows:

(1) The legislative body of a county that qualified under RCW 67.28.180(2)(b) other than a county with a population of one million or more and the legislative bodies of cities in the qualifying county are each authorized to levy and collect a special excise tax of ((~~two~~)) 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) No city may impose the special excise tax authorized in subsection (1) of this section during the time the city is imposing the tax under RCW 67.28.180, and no county may impose the special excise tax authorized in subsection (1) of this section until such time as those cities within the county containing at least one-half of the total incorporated population have imposed the tax.

(3) Any county ordinance or resolution adopted under this section shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax for the full amount of any city tax imposed under this section upon the same taxable event.

(4) 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 or city 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.

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 that has a population of one million or more or 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 in any county with a population of less than seventy-five thousand but greater than twenty thousand in which is located part of a national monument.

(2) A public facilities district that is located 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 that is located in a county with a population of less than seventy-five thousand but greater than twenty thousand in which is located part of a national monument shall be coextensive with the boundaries of the county((.

~~(2) A public facilities district~~)) and 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 that is located in any county with a population of one million or more shall be created if the councils of at least seven participating cities or towns each adopt a resolution that lists the same cities or towns and provides for the creation of the district. In lieu of a council resolution, the voters of a city or town may approve participation in the district by a petition of ten percent of the registered voters of the city or town, listing the seven cities or towns. The district shall only include the territory in the county located in the participating cities and towns, as they exist when the district is created or as their boundaries may change in the future. At the time of creating the public facilities district, none of the participating cities or towns may have a population in excess of eighty thousand.

(4) 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)~~)) (5) No taxes authorized under subsection (1) or (2) of this ((~~chapter~~)) section 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)~~)) (6) 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 36.100.020 and 1989 1st ex.s. c 8 s 2 are each amended to read as follows:

(1) A public facilities district in a 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 that is located in a county with a population of less than seventy-five thousand but greater than twenty thousand in which is located part of a national monument shall be governed by a board of directors consisting of five members as follows: ((~~(1)~~)) (a) Two members appointed by the county legislative authority to serve for four-year staggered terms; ((~~(2)~~)) (b) two members appointed by the city council to serve for four-year staggered terms; and ((~~(3)~~)) (c) one person to serve for a four-year term who is selected by the other directors. At least one member shall be representative of the lodging industry in the public facilities district.

One of the initial members appointed by the county legislative authority shall have a term of office of two years and the other initial member appointed by the county legislative authority shall have a term of four years. One of the initial members appointed by the city council shall have a term of two years and the other initial member appointed by the city council shall have a term of four years. Successors shall be appointed to four-year terms of office in the same manner as the original appointees.

(2) A public facilities district in a county with a population of one million or more shall be governed by a board of directors consisting of seven members who are appointed by the county executive, if the county has a home rule charter providing for a county executive, or by the county legislative authority if a county executive does not exist, from a list of nominees submitted by the participating cities and towns. The council of each participating city and town shall nominate three of its elected officials, from among its councilmembers and the mayor.

The appointing authority of the county shall designate terms of office for the appointees, with four appointees being given terms of four years and three of the appointees being given terms of two years. Successors shall be appointed to four-year terms of office in the same manner as the original appointees.

Sec. 5. RCW 36.100.030 and 1989 1st ex.s. c 8 s 3 are each amended to read as follows:

(1) A public facilities district that is located in a 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 is authorized to acquire, construct, own, maintain, and operate a sports and entertainment ((~~facilities~~)) facility 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 facility district that is located in a county with a population of less than seventy-five thousand but greater than twenty thousand in which is located part of a national monument is authorized to acquire, construct, own, maintain, and operate a sports and entertainment facility with contiguous parking facilities. A public facilities district that is located in a county with a population of one million or more is authorized to acquire, construct, own, maintain, and operate facilities for youth and senior citizen programs and activities, including recreational facilities, meeting facilities, and contiguous parking facilities. The facilities must be located within the boundaries of a participating city.

(2) 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~~)) to finance the facilities that the particular public facilities district is authorized to provide.

Sec. 6. 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 in a public facilities district located in a county with a population of less than one million shall not exceed two percent and the proceeds of the tax shall only be used for the acquisition, design, maintenance, and construction of ((~~sports and entertainment facilities~~)) the public facilities authorized for the particular district under RCW 36.100.030. The rate of tax in a public facilities district located in a county with a population of one million or more shall not exceed one percent and the proceeds of the tax shall only be used for the acquisition, design, construction, and maintenance of facilities for youth and senior citizen programs and activities. 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. In the case of a public facility district in a county with a population of one million or more, this excise tax shall not be imposed unless the tax under section 9 of this act is also imposed.

Sec. 7. RCW 36.100.050 and 1988 ex.s. c 1 s 15 are each amended to read as follows:

(1) A public facilities district 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 in a county with a population of less than seventy-five thousand but greater than twenty thousand in which is located part of a national monument may levy an ad valorem property tax, in excess of the one percent limitation, upon the property within the district for a one-year period to be used for operating or capital purposes whenever authorized by the voters of the district pursuant to RCW 84.52.052 and Article VII, section 2(a) of the state Constitution.

(2) A public facilities district 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 in a county with a population of less than seventy-five thousand but greater than twenty thousand in which is located part of a national monument may provide for the retirement of voter-approved general obligation bonds, issued for capital purposes only, by levying bond retirement ad valorem property tax levies, in excess of the one percent limitation, whenever authorized by the voters of the district pursuant to Article VII, section 2(b) of the state Constitution and RCW 84.52.056.

Sec. 8. 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.

NEW SECTION. Sec. 9. A new section is added to chapter 36.100 RCW to read as follows:

(1) A public facilities district that is located in a county with a population of one million or more may fix and impose an excise tax on all persons engaged in a commercial parking business within its respective jurisdiction, including both public and private entities, or an excise tax on the act or privilege of parking a motor vehicle in a facility operated by a commercial parking business, including both public and private entities. The excise tax shall not exceed a rate of ten percent of the charges imposed on the act or privilege of parking a motor vehicle in a facility operated by a commercial parking business.

The public facilities district may provide that:

(a) The tax is paid by the operator or owner of the motor vehicle;

(b) The tax applies to all parking for which a fee is paid, whether paid or leased, including parking supplied with a lease of nonresidential space;

(d) The tax is a fee per vehicle or is measured by the parking charge;

(e) The tax rate varies with the time of entry or exit, the type or use of the vehicle, or other reasonable factors; and

(f) Tax exempt carpools, vehicles with handicapped decals, or government vehicles are exempt from the tax.

(2) "Commercial parking business," as used in this section, means the ownership, lease, operation, or management of a commercial parking lot in which fees are charged. "Commercial parking lot" means a covered or uncovered area with stalls for the purpose of parking motor vehicles.

(3) The rates charged must be uniform for the same class or type of commercial parking business.

(4) The public facilities district levying the tax provided for in subsection (1) of this section may provide for its payment on a monthly, quarterly, or annual basis, and may develop by resolution rules for administering the tax, including provisions for reporting by commercial parking businesses, collection, and enforcement.