CERTIFICATION OF ENROLLMENT

                   SUBSTITUTE HOUSE BILL 1125

                    Chapter 6, Laws of 2001

                        57th Legislature

                2001 Regular Legislative Session

SALES TAX--LODGING

                    EFFECTIVE DATE:  3/29/01

Passed by the House March 21, 2001   Yeas 95   Nays 2              CLYDE BALLARD Speaker of the House of Representatives             FRANK CHOPP JR. Speaker of the House of Representatives Passed by the Senate February 20, 2001   Yeas 45   Nays 0

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 SUBSTITUTE HOUSE BILL 1125 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 29, 2001 Place Style On Codes above, and Style Off Codes below.	FILED                            March 29, 2001 - 9:02 a.m.
GARY LOCKE Governor of the State of Washington	Secretary of State                  State of Washington

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                    SUBSTITUTE HOUSE BILL 1125

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             Passed Legislature - 2001 Regular Session

State of Washington      57th Legislature     2001 Regular Session

By House Committee on Finance (originally sponsored by Representatives Cairnes, Morris and Esser)

Read first time 01/30/2001.  Referred to Committee on .

Limiting the combined sales tax rate on lodging.   

    AN ACT Relating to limiting the maximum combined sales tax rate on lodging; adding a new section to chapter 82.14 RCW; and declaring an emergency.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.14 RCW to read as follows:

    (1) A local sales and use tax change adopted after December 1, 2000, must provide an exemption for those sales of lodging for which, but for the exemption, the total sales tax rate imposed on sales of lodging would exceed the greater of:

    (a) Twelve percent; or

    (b) The total sales tax rate that would have applied to the sale of lodging if the sale were made on December 1, 2000.

    (2) For the purposes of this section:

    (a) "Local sales and use tax change" is defined as provided in RCW 82.14.055.

    (b) "Sale of lodging" means the sale of or charge made for the furnishing of lodging and all other services by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property.

    (c) "Total sales tax rate" means the combined rates of all state and local taxes imposed under this chapter and chapters 36.100, 67.28, 67.40, and 82.08 RCW, and any other tax authorized after the effective date of this section if the tax is in the nature of a sales tax collected from the buyer, but excluding taxes imposed under RCW 81.104.170 before December 1, 2000.

NEW SECTION. Sec. 2.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.

    Passed the House March 21, 2001.

    Passed the Senate February 20, 2001.

Approved by the Governor March 29, 2001.

    Filed in Office of Secretary of State March 29, 2001.