CERTIFICATION OF ENROLLMENT

 

                   ENGROSSED HOUSE BILL 3105

 

 

                   Chapter 240, Laws of 2000

 

 

                        56th Legislature

                      2000 Regular Session

 

 

METROPOLITAN PARK DISTRICTS--SALES AND USE TAX

 

 

 

                    EFFECTIVE DATE:  6/8/00

Passed by the House March 2, 2000

  Yeas 93   Nays 5

 

 

             CLYDE BALLARD

Speaker of the House of Representatives

     

 

 

              FRANK CHOPP

Speaker of the House of Representatives

 

 

 

Passed by the Senate March 3, 2000

  Yeas 36   Nays 10

             CERTIFICATE

 

We, Timothy A. Martin and Cynthia Zehnder, Co-Chief Clerks of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED HOUSE BILL 3105  as passed by the House of Representatives and the Senate on the dates hereon set forth.

 

 

 

          TIMOTHY A. MARTIN

                          Chief Clerk

 

 

           CYNTHIA ZEHNDER

                          Chief Clerk

               BRAD OWEN

President of the Senate

 

 

 

Approved March 31, 2000 Place Style On Codes above, and Style Off Codes below.           

                                FILED                

 

           March 31, 2000 - 3:10 p.m.

 

              GARY LOCKE

Governor of the State of Washington

                 Secretary of State

                 State of Washington


          _______________________________________________

 

                     ENGROSSED HOUSE BILL 3105

          _______________________________________________

 

             Passed Legislature - 2000 Regular Session

 

State of Washington      56th Legislature     2000 Regular Session

 

By Representatives McDonald, Lantz, Talcott, Bush, Campbell, Huff and Kastama

 

Read first time 01/31/2000.  Referred to Committee on Finance.

Apportioning a sales and use tax for zoos, aquariums, wildlife preserves, and regional parks.    


    AN ACT Relating to apportioning a sales and use tax for zoos, aquariums, wildlife preserves, and regional parks; and amending RCW 82.14.400.

 

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

 

    Sec. 1.  RCW 82.14.400 and 1999 c 104 s 1 are each amended to read as follows:

    (1) Upon the joint request of a metropolitan park district ((and)), a city with a population of more than one hundred fifty thousand, and a county legislative authority in a county with a national park and a population of more than five hundred thousand and less than one million ((may)) five hundred thousand, the county shall submit an authorizing proposition to the county voters, fixing and imposing a sales and use tax in accordance with this chapter for the purposes designated in subsection (((3))) (4) of this section and identified in the joint request.  Such proposition must be placed on a ballot for a special or general election to be held no later than one year after the date of the joint request.

    (2) The proposition is approved if it receives the votes of a majority of those voting on the proposition.

    (3) The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county.  The rate of tax shall equal no more than one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.

    (4) Moneys received from any tax imposed under this section shall be used solely for the purpose of providing funds for:

    (a) Costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, or improvement of zoo, aquarium, and wildlife preservation and display facilities that are currently accredited by the American zoo and aquarium association; or

    (b) Those costs associated with (a) of this subsection and costs related to parks located within a county described in subsection (1) of this section.

    (5) The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.  In lieu of the charge for the administration and collection of local sales and use taxes under RCW 82.14.050 from which the county is exempt under this subsection (5), a percentage of the tax revenues authorized by this section equal to one-half of the maximum percentage provided in RCW 82.14.050 shall be transferred annually to the department of community, trade, and economic development, or its successor agency, from the funds allocated under subsection (6)(b) of this section for a period of twelve years from the first date of distribution of funds under subsection (6)(b) of this section.  The department of community, trade, and economic development, or its successor agency, shall use funds transferred to it pursuant to this subsection (5) to provide, operate, and maintain community-based housing under chapter 43.185 RCW for persons who are mentally ill.

    (6) If the joint request and the authorizing proposition include provisions for funding those costs included within subsection (4)(b) of this section, the tax revenues authorized by this section shall be allocated annually as follows:

    (a) Fifty percent to the zoo and aquarium advisory authority; and

    (b) Fifty percent to be distributed on a per capita basis as set out in the most recent population figures for unincorporated and incorporated areas only within that county, as determined by the office of financial management, solely for parks, as follows:  To any metropolitan park district, to cities and towns not contained within a metropolitan park district, and the remainder to the county.  Moneys received under this subsection (6)(b) by a county may not be used to replace or supplant existing per capita funding.

    (7) Funds shall be distributed annually by the county treasurer to the county, and cities and towns located within the county, in the manner set out in subsection (6)(b) of this section.

    (8) Prior to expenditure of any funds received by the county under subsection (6)(b) of this section, the county shall establish a process which considers needs throughout the unincorporated areas of the county in consultation with community advisory councils established by ordinance.

    (9) By December 31, 2005, and thereafter, the county or any city  with a population greater than eighty thousand must provide at least one dollar match for every two dollars received under this section.

    (10) Properties subject to a memorandum of agreement between the federal bureau of land management, the advisory council on historic preservation, and the Washington state historic preservation officer have priority for funding from money received under subsection (6)(b) of this section for implementation of the stipulations in the memorandum of agreement.

    (a) At least one hundred thousand dollars of the first four years of allocations under subsection (6)(b) of this section, to be matched by the county or city with one dollar for every two dollars received, shall be used to implement the stipulations of the memorandum of agreement and for other historical, archaeological, architectural, and cultural preservation and improvements related to the properties.

    (b) The amount in (a) of this subsection shall come equally from the allocations to the county and to the city in which the properties are located, unless otherwise agreed to by the county and the city.

    (c) The amount in (a) of this subsection shall not be construed to displace or be offered in lieu of any lease payment from a county or city to the state for the properties in question.


    Passed the House March 2, 2000.

    Passed the Senate March 3, 2000.

Approved by the Governor March 31, 2000.

    Filed in Office of Secretary of State March 31, 2000.