5943‑S.E AMH MIEL PICU 1

ESSB 5943 ‑ H AMD TO H AMD (5943 S.E AMH VANL H3027.1)872 FAILED 4/13/95

By Representative Mielke

     On page 11, after line 9, insert the following:

     "NEW SECTION. Sec. 12. A new section is added to chapter 67.28 RCW to read as follows:

     (l) The legislative body of a city located east of the crest of the Cascade mountains with a population of not less than one hundred seventy-five thousand is authorized to levy and collect an additional 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 purpose 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 provisions of RCW 67.28.190 apply to the tax levied and collected under this section.

     (3) All taxes levied and collected under this section shall be credited to a special fund in the treasury of the city. Such taxes only for the acquisition, construction, expansion, renovation, maintenance, and operation of a convention and trade center owned by the city."

     Renumber the remaining sections consecutively, correct internal references accordingly and correct the title.

EFFECT:  Authorizes an additional excise tax not exceed two percent for lodging.

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