H-3347.1  _______________________________________________

                          HOUSE BILL 2461

          _______________________________________________

State of Washington      53rd Legislature     1994 Regular Session

By Representatives Kremen and Linville

Read first time 01/14/94.  Referred to Committee on Revenue.

Authorizing Blaine to impose a hotel and motel tax for park maintenance.

    AN ACT Relating to hotel and motel taxes for the maintenance of a park and its facilities; and adding a new section to chapter 67.28 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:

    The legislative body of any city bordering on Canada with a population of not less than two thousand five hundred in a county with a population of over one hundred thousand is authorized to levy and collect a special excise tax of not to exceed 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.  The city may use the proceeds for the maintenance of a park and the public rest rooms and other tourist facilities within the park.

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