BILL REQ. #:  H-2290.1 

READ FIRST TIME 02/21/07.   

     AN ACT Relating to the use of lodging tax revenues for tourism promotion; and amending RCW 67.28.080 and 67.28.1815.

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

Sec. 1   RCW 67.28.080 and 1997 c 452 s 2 are each amended to read as follows:
     The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Acquisition" includes, but is not limited to, siting, acquisition, design, construction, refurbishing, expansion, repair, and improvement, including paying or securing the payment of all or any portion of general obligation bonds, leases, revenue bonds, or other obligations issued or incurred for such purpose or purposes under this chapter.
     (2) "Municipality" means any county, city or town of the state of Washington.
     (3) "Operation" includes, but is not limited to, operation, management, and marketing.
     (4) "Person" means the federal government or any agency thereof, the state or any agency, subdivision, taxing district or municipal corporation thereof other than county, city or town, any private corporation, partnership, association, or individual.
     (5) "Tourism" means economic activity resulting from tourists, which may include sales of overnight lodging, meals, tours, gifts, or souvenirs.
     (6) "Tourism promotion" means activities and expenditures designed to increase tourism, including but not limited to advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists; developing strategies to expand tourism; operating tourism promotion agencies; and funding marketing of special events and festivals designed to attract tourists.
     (7) "Tourism-related facility" means real or tangible personal property with a usable life of three or more years, or constructed with volunteer labor((,)) that is: (a) Owned by a public entity or a nonprofit organization described under 501(c)(6) of the federal internal revenue code of 1986, as amended; and (b) used to support tourism, including visitor information centers, performing arts, or to accommodate tourist activities.
     (8) "Tourist" means a person who travels from a place of residence to a different town, city, county, state, or country, for purposes of business, pleasure, recreation, education, arts, heritage, or culture.
     (9) "Visitor information center" means real property which is owned or leased by a municipality or a nonprofit organization under section 501(c)(6) of the federal internal revenue code of 1986, as amended, and is used for the purpose of providing information to tourists.

Sec. 2   RCW 67.28.1815 and 1997 c 452 s 4 are each amended to read as follows:
     All revenue from taxes imposed under this chapter shall be credited to a special fund in the treasury of the municipality imposing such tax and used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities. Municipalities may, under chapter 39.34 RCW, agree to the utilization of revenue from taxes imposed under this chapter for the purposes of funding a multijurisdictional tourism-related facility. In addition, municipalities may contract with a nonprofit organization described under 501(c)(6) of the federal internal revenue code of 1986, as amended, for tourism promotion activities.