BP BHEAD INT S

AN ACT Relating to enhancement of community facilities for youth activities; adding new sections to chapter 43.131 RCW; adding a new chapter to Title 43 RCW; prescribing penalties; providing an effective date; and providing for submission of this act to a vote of the people.

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

NEW SECTION. Sec. 1. The legislature finds that there is an extreme shortage of community facilities available for youth activities. The lack of these facilities adversely impacts our communities by limiting the opportunities for youth to participate in recreational, educational, and cultural activities in a safe and healthy environment. Many local governments, community groups, and private citizens have expressed a willingness to participate in the purchase, construction, and renovation of community facilities for youth-oriented activities.

NEW SECTION. Sec. 2. Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

(1) "Professional cultural event" means any musical, theatrical, or artistic event, program, presentation, production, or performance for which an admission fee is charged.

(2) "Professional sporting event" means any event in which the contestants, or if the contestants are not human the owner of the contestants, are paid to compete physically or perform physical feats, regardless of whether the outcome is predetermined.

(3) "Youth facilities" means any field, park, court, structure, equipment, or building dedicated to the primary purpose of providing youth with a place to engage in organized:

(a) Educational activities;

(b) Cultural activities; or

The facilities shall be available to youth of either gender on an equitable basis.

NEW SECTION. Sec. 3. (1) The department of revenue shall deposit all moneys collected under section 7 of this act into the youth facilities account, which is hereby created in the custody of the state treasurer. All earnings of investments of balances in the youth facilities account shall remain in the fund and be available for distribution.

(2) Moneys deposited in or appropriated to the account shall be distributed by the department of community, trade, and economic development as provided in section 5 of this act. The account is subject to allotment procedures under chapter 43.88 RCW, but no appropriation is required for expenditures.

NEW SECTION. Sec. 4. (1) The department of community, trade, and economic development shall establish and appoint a youth facilities advisory committee. The advisory committee shall include the following members: The director of community, trade, and economic development, or the director's designee; the superintendent of public instruction, or the superintendent's designee; the president of the Washington park and recreation association, or the president's designee; a chief executive officer of a major Washington corporation; the director of the state parks and recreation commission, or the director's designee; two representatives from professional or collegiate sports teams; three youth representatives; two representatives from local governments, one each from eastern and western Washington; and two representatives each from private nonprofit educational and cultural entities.

(2) The advisory committee shall review all applications for funding of the purchase and construction of youth facilities from the youth facilities account, and shall make funding recommendations to the director.

(3) Per diem and mileage for the three youth representatives shall be established pursuant to RCW 43.03.240.

NEW SECTION. Sec. 5. (1) The department of community, trade, and economic development shall distribute the moneys contained in the youth facilities account created in section 3 of this act, through grants to local governments, public agencies, park districts, schools, or private nonprofit entities who act in conjunction with a local government, for: (a) The purchase, construction, or renovation of youth facilities; and (b) the extension of hours for existing youth facilities.

(2) The department shall adopt standards, by rule, for: (a) Eligibility and approval requirements for grant applications; (b) funding priorities; (c) ensuring preeminence for youth activities; (d) ensuring that facilities are available to youth of both genders on an equitable basis; and (e) ensuring that the community has identified and prioritized its youth facilities needs. Priority shall be given to projects located in communities with the greatest need for the youth facilities and to projects that develop multiple use facilities. The department shall, to the extent possible, ensure the geographical diversity of the projects.

(3) The department shall require that grants for the purchase, construction, or renovation of youth facility projects be matched by nonstate resources. The nonstate resources may be in the form of cash or in-kind resources.

(4) The department shall administer the grants program required by this section and shall provide administrative and staff support to the youth facilities advisory committee. Expenses directly incurred for administering this program may be charged by the department against the youth facilities account. Expenses shall not exceed ten percent of the account funds.

(5) Grants to local governments shall not be used to supplant any existing funds or resources dedicated to the purchase, construction, or renovation of parks or other educational, cultural, or recreational facilities.

NEW SECTION. Sec. 6. (1) An assessment is imposed in the amount of five percent of the face value of every admission ticket to a professional sporting event or professional cultural event held within this state. The tax shall be imposed on all admission tickets with a face value greater than five dollars and includes those sold at face value, reduced prices, or provided at no charge.

(2) The following are exempt from the tax imposed in this section:

(a) Any successive sale of a previously taxed ticket; and

(b) Any admission ticket to an event where the entire net proceeds of the event are donated to charity.

(3) The tax provided for in this section shall not be exclusive and shall not prevent any county, city, or town, when authorized by law, from imposing a tax of the same or similar nature.

NEW SECTION. Sec. 7. (1) The tax imposed in section 6 of this act shall be collected by the ticket retailer and remitted to the department of revenue.

(2) The amount of tax required to be collected under this section shall constitute a debt from the buyer to the retailer until paid by the buyer to the retailer.

(3) The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW, and the general administrative provisions contained in chapter 82.32 RCW apply to the tax imposed in section 6 of this act.

(4) Any retailer who fails or refuses to collect tax imposed in section 6 of this act, with intent to violate the provisions of sections 2 through 7 of this act or to gain some advantage or benefit, either direct or indirect, is guilty of a misdemeanor.

(5) The assessment shall be stated separately from the selling price in any sales invoice or other instrument of sale.

NEW SECTION. Sec. 8. The community facilities for youth activities program created in sections 1 through 7 of this act shall be terminated on June 30, 2000, as provided in section 9 of this act.

NEW SECTION. Sec. 9. The following acts or parts of acts, as now existing or hereafter amended, are each repealed, effective June 30, 2001:

(1) RCW 43.--.-- and 1994 c ... s 1 (section 1 of this act);

(2) RCW 43.--.-- and 1994 c ... s 2 (section 2 of this act);

(3) RCW 43.--.-- and 1994 c ... s 3 (section 3 of this act);

(4) RCW 43.--.-- and 1994 c ... s 4 (section 4 of this act);

(5) RCW 43.--.-- and 1994 c ... s 5 (section 5 of this act);

(6) RCW 43.--.-- and 1994 c ... s 6 (section 6 of this act); and

(7) RCW 43.--.-- and 1994 c ... s 7 (section 7 of this act).

NEW SECTION. Sec. 10. (1) Sections 1 through 7 of this act shall constitute a new chapter in Title 43 RCW.

(2) Sections 8 and 9 of this act are each added to chapter 43.131 RCW.

NEW SECTION. Sec. 11. This act shall be submitted to the people for their adoption and ratification, or rejection, at the next succeeding general election to be held in this state, in accordance with Article II, section 1 of the state Constitution, as amended, and the laws adopted to facilitate the operation thereof.

NEW SECTION. Sec. 12. This act shall take effect January 1, 1995.