6241-S.E AMH VANL H5366.1 [atlas:amendment]

6241-S.E AMH VANL H5366.1

ESSB 6241 - H AMD 398 WITHDRAWN 3-1-96

By Representatives Van Luven and others

On page 5, after line 5, insert the following:

"NEW SECTION. Sec. 5. A new section is added to chapter 67.28 RCW to read as follows:

If, under RCW 67.28.180(2)(b), a county is exempt from RCW 67.28.180(2)(a), then if the county, by June 30, 1997, pays at least seven million five hundred thousand dollars to the state convention and trade center for the purpose of paying part of the costs of the expansion of the state convention and trade center authorized in chapter 386, Laws of 1995, or pays such lesser amount that, together with other local public and/or private funds or property accepted by the state convention and trade center board for expansion, totals fifteen million dollars, the county continues to be exempt from RCW 67.28.180(2)(a) until the date on which the principal and interest of all certificates of participation or bonds issued by the county or the state in connection with the expansion of the state convention and trade center, or bonds issued to refund those bonds, have been paid in full. The moneys collected by the county under the authority of RCW 67.28.180(1) may be used only for the purposes specified in RCW 67.28.180. However, effective January 1, 2013, any city or town with a population less than ninety thousand and within a county exempt from RCW 67.28.180(2)(a) may impose the tax under RCW 67.28.180(2)(a).

NEW SECTION. Sec. 6. A new section is added to chapter 67.28 RCW to read as follows:

(1) The legislative body of a city with a population of more than one hundred fifty thousand located in any county with three hundred fifty 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 levy and collect a special excise tax of not to exceed one 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 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 enjoy the same.

(2) This tax may become effective July 1, 1996, and shall expire June 30, 1997.

(3) 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 shall apply to taxes imposed under this section.

(4) The proceeds from the tax imposed under this section shall be used to fund a development plan for the expansion of the convention center in the city levying the tax. At a minimum the plan shall include the following elements: (a) Financial feasibility; (b) financing requirements for the city; (c) exploration of alternative funding and financing mechanisms; (d) economic and civic impacts; and (e) schematic designs. Any studies previously undertaken on the expansion that are applicable or that study issues relevant to the expansion may be incorporated in the proposed study and considered in developing the plan. In undertaking the development plan, the city shall consult on a continuing basis with representatives from the tourism and general business community."