Finds that the state parks and recreation commission has identified over three hundred million dollars in projects to eliminate the backlog of deferred maintenance projects, improve state park facilities, and provide new investments to implement the state park's centennial 2013 plan.

Finds that significant investments in state parks facilities are necessary to protect public health and safety, reduce current operating and maintenance costs, improve basic park services, and protect valuable cultural and natural resources.

Finds that revenues to the youth athletic facilities account to fund local parks projects have not materialized. Therefore, the legislature finds that new revenue sources are needed to support state and local parks for the benefit of all Washington citizens.

Creates the state parks centennial account in the state treasury. All receipts directed to the account from RCW 82.45.060 must be deposited in the account. Expenditures from the account require an appropriation and may be made only for implementation of the state parks' 2013 centennial plan and for capital improvements of the state parks system.