2SHB 1811 -
By Committee on Ways & Means
ADOPTED 04/11/2007
Strike everything after the enacting clause and insert the following:
"Sec. 1 RCW 19.27.500 and 2005 c 148 s 1 are each amended to read
as follows:
(1) The building code council shall adopt rules ((by December 1,
2005,)) requiring that all nightclubs be provided with an automatic
sprinkler system. Rules adopted by the council shall consider
applicable nationally recognized fire and building code standards and
local conditions and require that the automatic sprinkler systems be
installed by December 1, 2009.
((By December 15, 2005,)) (2) The council shall transmit to the
fire protection policy board copies of the rules as adopted. The fire
protection policy board shall respond to the council ((by February 15,
2006)) within sixty days after receipt of the rules. If changes are
recommended by the fire protection policy board the council shall
immediately consider those changes to the rules through its rule-making
procedures. ((The rules shall be effective December 1, 2007.))
Sec. 2 RCW 19.27.510 and 2005 c 148 s 2 are each amended to read
as follows:
As used in this chapter:
"Nightclub" means an ((establishment, other than a theater with
fixed seating, which is characterized by all of the following:)) A-2 occupancy use
under the 2006 international building code in which the aggregate area
of concentrated use of unfixed chairs and standing space that is
specifically designated and primarily used for dancing or viewing
performers exceeds three hundred fifty square feet, excluding adjacent
lobby areas. "Nightclub" does not include theaters with fixed seating,
banquet halls, or lodge halls.
(1) Provides live entertainment by paid performing artists or by
way of recorded music conducted by a person employed or engaged to do
so;
(2) Has as its primary source of revenue (a) the sale of beverages
of any kind for consumption on the premises, (b) cover charges, or (c)
both; and
(3) Has an occupant load of one hundred or more where the occupant
load for any portion of the occupancy is calculated at one person per
ten square feet or less, excluding the entry foyer
Sec. 3 RCW 84.36.660 and 2005 c 148 s 4 are each amended to read
as follows:
(1) Prior to installation of an automatic sprinkler system under
RCW 19.27.500 through 19.27.520, an owner or lessee of property who
meets the requirements of this section may apply to the assessor of the
county in which the property is located for a special property tax
exemption. This application shall be made upon forms prescribed by the
department of revenue and supplied by the county assessor.
(a)(i) If a lessee of the property has paid for all expenses
associated with the installation and purchase of the automatic
sprinkler system, then the benefit of the exemption must inure to the
lessee.
(ii) A lessee, otherwise eligible to receive the benefit of the
exemption under this section, is entitled to receive such benefit only
to the extent that the lessee maintains a valid lease agreement with
the property owner for the property in which the automatic sprinkler
system was installed pursuant to RCW 19.27.500.
(b) An exemption may be granted under this section only to the
property owner or lessee that pays for all expenses associated with the
installation and purchase of the automatic sprinkler system. In no
event may both the property owner and the lessee receive an exemption
under this section in the same calendar year for the installation and
purchase of the same automatic sprinkler system.
(c) After December 31, 2009, no new application for a special tax
exemption under this section may be: Made by a property owner or
lessee; or accepted by the county assessor.
(2) As used in this chapter, "special property tax exemption" means
the determination of the assessed value of the property subtracting,
for ten years, the increase in value attributable to the installation
of an automatic sprinkler system under RCW 19.27.500 through 19.27.520.
(3) The county assessor shall, for ten consecutive assessment years
following the calendar year in which application is made, place a
special property tax exemption on property classified as eligible.
NEW SECTION. Sec. 4 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
July 1, 2007."
2SHB 1811 -
By Committee on Ways & Means
ADOPTED 04/11/2007
On page 1, line 2 of the title, after "nightclubs;" strike the remainder of the title and insert "amending RCW 19.27.500, 19.27.510, and 84.36.660; providing an effective date; and declaring an emergency."
EFFECT: Removes the business and occupation tax credit.