BILL REQ. #:  S-0301.1 

Read first time 01/12/2007.   Referred to Committee on Natural Resources, Ocean & Recreation.

     AN ACT Relating to providing incentives to promote nature-based tourism; amending RCW 67.28.1815 and 67.28.181; adding a new section to chapter 67.28 RCW; and creating a new section.

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

NEW SECTION.  Sec. 1   The legislature finds that nature-based tourism is the fastest growing outdoor activity and the fastest growing segment of the tourism industry. Tourism activities relating to watchable wildlife contribute more than one billion dollars to the state's economy per year, and it is primarily the rural areas of the state in which these activities occur.
     The legislature further finds that there is general agreement among the hospitality industry, tourism interests, local governments, and watchable wildlife organizations that owners of working farms, woodlands, and rural open space lands provide a significant portion of the key areas for the wildlife which in turn attract the nature-based tourists. While tourism promotion interests seek to provide incentives to these landowners to maintain these key areas in a manner that benefits wildlife, and to assist them in managing the tourists that seek to appreciate this wildlife, there is a need to create options for local governments seeking to provide monetary incentives to these landowners.
     Therefore, it is the purpose of this act to provide local governments, at their option, an additional source of lodging tax revenue that may be used to provide monetary incentives to landowners who agree to undertake activities that promote nature-based tourism.

NEW SECTION.  Sec. 2   A new section is added to chapter 67.28 RCW to read as follows:
     (1) The legislative body of any municipality may impose an excise tax on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82.08 RCW. The rate of tax shall not exceed one-half of one percent.
     (2) Any county ordinance or resolution adopted under this section must contain a provision allowing a credit against the county tax for the full amount of any city or town tax imposed under this section upon the same taxable event.
     (3) All revenue from taxes imposed under this section shall be credited to a special fund in the treasury of the municipality imposing such tax and used solely for the purposes of funding all or any part of agreements with the owners of forest land under chapter 84.33 RCW or open space land, farm and agricultural land, or timber land under chapter 84.34 RCW, to provide public access to private lands and to manage wildlife habitat for the promotion of tourism.

Sec. 3   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, except revenue from taxes imposed under section 2 of this act, 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.

Sec. 4   RCW 67.28.181 and 2004 c 79 s 8 are each amended to read as follows:
     (1) The legislative body of any municipality may impose an excise tax on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82.08 RCW. The rate of tax shall not exceed the lesser of two percent or a rate that, when combined with all other taxes imposed upon sales of lodging within the municipality under this chapter except taxes imposed under section 2 of this act, and under chapters 36.100, 67.40, 82.08, and 82.14 RCW, equals twelve percent. A tax under this chapter shall not be imposed in increments smaller than tenths of a percent.
     (2) Notwithstanding subsection (1) of this section:
     (a) If a municipality was authorized to impose taxes under this chapter or RCW 67.40.100 or both with a total rate exceeding four percent before July 27, 1997, such total authorization shall continue through January 31, 1999, and thereafter the municipality may impose a tax under this section at a rate not exceeding the rate actually imposed by the municipality on January 31, 1999.
     (b) If a city or town, other than a municipality imposing a tax under (a) of this subsection, is located in a county that imposed taxes under this chapter with a total rate of four percent or more on January 1, 1997, the city or town may not impose a tax under this section.
     (c) If a city has a population of four hundred thousand or more and is located in a county with a population of one million or more, the rate of tax imposed under this chapter by the city shall not exceed the lesser of four percent or a rate that, when combined with all other taxes imposed upon sales of lodging in the municipality under this chapter and chapters 36.100, 67.40, 82.08, and 82.14 RCW, equals fifteen and two-tenths percent.
     (d) If a municipality was authorized to impose taxes under this chapter or RCW 67.40.100, or both, at a rate equal to six percent before January 1, 1998, the municipality may impose a tax under this section at a rate not exceeding the rate actually imposed by the municipality on January 1, 1998.
     (3) Any county ordinance or resolution adopted under this section shall contain a provision allowing a credit against the county tax for the full amount of any city or town tax imposed under this section upon the same taxable event.