S-4402.1  _______________________________________________

                    SUBSTITUTE SENATE BILL 6033

          _______________________________________________

State of Washington      53rd Legislature     1994 Regular Session

By Senate Committee on Government Operations (originally sponsored by Senators Snyder, Winsley and McAuliffe)

Read first time 01/27/94.

Lowering the city size limit for special excise taxes for special events, festivals, or promotional infrastructures.

    AN ACT Relating to special excise taxes for special events, festivals, or promotional infrastructures; and reenacting and amending RCW 67.28.210.

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

    Sec. 1.  RCW 67.28.210 and 1993 c 197 s 1 and 1993 c 46 s 1 are each reenacted and amended to read as follows:

    All taxes levied and collected under RCW 67.28.180, 67.28.240, and 67.28.260 shall be credited to a special fund in the treasury of the county or city imposing such tax.  Such taxes shall be levied only for the purpose of paying all or any part of the cost of acquisition, construction, or operating of stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts center facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes under this chapter, or to pay for advertising, publicizing, or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion when a county or city has imposed such tax for such purpose, or as one of the purposes hereunder, and until withdrawn for use, the moneys accumulated in such fund or funds may be invested in interest bearing securities by the county or city treasurer in any manner authorized by law.  In addition such taxes may be used to develop strategies to expand tourism:  PROVIDED, That any county, and any city within a county, bordering upon Grays Harbor may use the proceeds of such taxes for construction and maintenance of a movable tall ships tourist attraction in cooperation with a tall ships restoration society, except to the extent that such proceeds are used for payment of principal and interest on debt incurred prior to June 11, 1986:  PROVIDED FURTHER, That any city or county may use the proceeds of such taxes for the refurbishing and operation of a steam railway for tourism promotion purposes:  PROVIDED FURTHER, That any city bordering on the Pacific Ocean or on Baker Bay with a population of not less than ((one thousand)) eight hundred and the county in which such a city is located may use the proceeds of such taxes for funding special events or festivals, or promotional infrastructures including but not limited to an ocean beach boardwalk:  PROVIDED FURTHER, That any county which imposes a tax under RCW 67.28.182 may use the proceeds of the tax levied and collected under RCW 67.28.180 to provide public restroom facilities available to and intended for use by visitors:  PROVIDED FURTHER, That any county, city or town, if the city or town has a population less than five thousand, may use the proceeds of the tax levied and collected under RCW 67.28.180 to provide public restroom facilities available to and intended for use by visitors.

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