BILL REQ. #: S-3972.5
| State of Washington | 60th Legislature | 2008 Regular Session |
Read first time 01/23/08. Referred to Committee on Transportation.
AN ACT Relating to regional transportation governance; amending RCW 81.112.020, 81.112.050, 82.14.430, 82.80.010, 82.80.030, 82.80.100, 82.80.110, 82.80.120, 81.100.030, 82.32.470, 82.14.050, 82.80.080, 81.100.010, 81.100.080, 81.104.140, 29A.36.071, 47.56.075, 81.112.030, 82.80.070, 9.91.025, 35.58.2795, 35.95A.050, 39.50.010, 39.96.020, 46.04.355, 46.70.051, 47.12.063, 47.26.121, 47.80.060, 81.104.015, 81.104.040, 81.104.050, 81.104.120, 81.104.150, 81.104.170, 81.104.180, 81.112.086, 81.112.160, 81.112.170, 81.112.180, 81.112.210, 81.112.300, 81.112.310, 81.112.320, 81.112.330, 82.14.440, 82.14.495, 82.29A.134, 82.45.010, and 82.80.130; reenacting and amending RCW 81.100.060, 43.79A.040, 63.29.190, and 82.04.050; adding a new section to chapter 47.01 RCW; adding a new section to chapter 47.80 RCW; adding new sections to chapter 81.112 RCW; creating new sections; repealing RCW 29A.36.230, 36.120.010, 36.120.020, 36.120.030, 36.120.040, 36.120.045, 36.120.050, 36.120.060, 36.120.070, 36.120.080, 36.120.090, 36.120.100, 36.120.110, 36.120.120, 36.120.130, 36.120.140, 36.120.150, 36.120.160, 36.120.170, 36.120.180, 36.120.190, 36.120.200, 36.120.210, 36.120.900, 36.120.901, 47.56.076, 47.56.0761, 81.112.040, 82.44.135, and 82.80.005; providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 101 RCW 81.112.020 and 1999 c 20 s 2 are each amended to
read as follows:
Unless the context clearly requires otherwise, the definitions in
this section apply throughout this chapter.
(1) "Regional transportation authority" or "authority" means a
regional ((transit)) transportation authority authorized under this
chapter.
(2) "Board" means the board of a regional ((transit))
transportation authority.
(3) "Service area" or "area" means the area included within the
boundaries of a regional ((transit)) transportation authority.
(4) "System" means a regional transit system authorized under this
chapter and under the jurisdiction of a regional ((transit))
transportation authority.
(5) "Facilities" means any lands, interest in land, air rights over
lands, and improvements thereto including vessel terminals, and any
equipment, vehicles, vessels, and other components necessary to support
the system.
(6) "Proof of payment" means evidence of fare prepayment authorized
by a regional ((transit)) transportation authority for the use of
trains, including but not limited to commuter trains and light rail
trains.
(7) "Component county" means a county included in the jurisdiction
of a regional transportation authority.
(8) "Department" means the department of transportation.
(9) "Mobility project" means:
(a) The design, financing, construction, operation, and maintenance
of a road, street, highway, high-occupancy vehicle lane, ramp, parking
facility, vehicle pullout, signal, meter, or other transportation
system management improvement or public transportation facility,
including equipment; or
(b) Public transportation, including the transport of passengers,
their incidental baggage, and packages, together with the necessary
passenger terminals and parking facilities or other properties
necessary for passenger and vehicular access to and from these
people-moving systems. Public transportation includes, without
limitation, buses, vans, trolleys, and rail-based transit. Public
transportation does not include personal vehicles, chartered buses,
sightseeing buses, taxicabs regulated under chapter 81.72 RCW, or
similar means of conveyance, or Washington state ferries.
(10) "Mobility project of regional significance" means a mobility
project that connects or serves two or more counties or that an
authority otherwise designates as having major significance to regional
transportation. "Mobility project of regional significance" includes
all public transportation of a regional transportation authority that
includes more than one county.
(11) "Public transportation agency" means any municipal
corporation, state department or agency, or other entity,
instrumentality, or division, or affiliate that owns or operates public
transportation including, without limitation, the department.
(12) "Regional mobility investment plan" or "plan" means a regional
mobility investment plan prepared in accordance with section 204 of
this act.
NEW SECTION. Sec. 201
(2) A regional transportation authority must be created by
ordinance of the legislative authorities of the county, or counties,
establishing the authority. If one or more contiguous counties propose
to jointly establish an authority, the authority must be established by
interlocal agreement.
(3) Only one regional transportation authority may exist in any
county or counties.
NEW SECTION. Sec. 202
(2) Commissioners are apportioned and elected as follows:
(a) One commissioner appointed by each county executive of the
component counties, or by a chair of the component county's legislative
authority if applicable, and confirmed by the legislative authority of
the respective component county. The appointments should include
individuals who have experience in regional transportation issues and
are experienced in the design, construction, operation, maintenance, or
financing of public transportation and mobility projects;
(b)(i) Six commissioners apportioned to six geographical districts
and elected on a nonpartisan basis. Each commissioner representing a
district must be a registered voter residing within that district.
Initial apportionment and establishment of district lines must be
determined by the component counties as soon as practicable after the
effective date of this section or following the formation of an
authority, whichever is applicable, according to the requirements in
(b)(ii) of this subsection (2). Subsequent reapportionment and drawing
of district lines must be conducted by the Washington state
redistricting commission during its decennial redistricting operations
under Article II, section 43 of the state Constitution;
(ii) Each district must contain a population, excluding nonresident
military personnel, as equal as practicable to the population of any
other district;
(c) One commissioner elected at large within the entire boundaries
of the authority on a nonpartisan basis;
(d) The secretary of the department, who shall be a nonvoting
member; and
(e) The executive director of the regional transportation planning
organization serving the area within the authority boundaries, who
shall be a nonvoting member.
(3) Commissioners shall serve six-year terms of office, except that
three of the initially elected commissioners representing a district
under subsection (2)(b) of this section shall serve a three-year term
of office. The component counties shall designate which districts have
commissioners that serve three-year and six-year terms. The first
election for commissioners must be held at the general election
following the formation of an authority or following the effective date
of this section, whichever is applicable, consistent with Title 29A
RCW. The governing body is considered fully constituted and able to
exercise the powers granted under this chapter on January 1st of the
year following the applicable general election. At such time, the
terms of office of an authority's board members expire if any persons
are serving on the board on the effective date of this section.
(4) Vacancies in appointed positions must be filled by appointment
of the county executive, or chair of the legislative authority if
applicable, representing the county that the vacating appointee
represented, and the appointee filling the vacancy shall serve for the
remainder of the unexpired term of the respective office. Vacancies in
elected positions must be filled by a person approved by a majority of
the remaining commissioners, who shall serve on an interim basis until
the vacancy is filled at the next general election held more than one
hundred eighty days after the date the vacancy is filled, or for the
remainder of the unexpired term of the respective office, whichever
comes sooner. A person elected to fill a vacancy shall serve for the
remainder of the unexpired term of the respective office.
(5) Commissioners may only be removed for malfeasance or
misfeasance in office.
(6) Actions by the authority must be made by a simple majority vote
of the full voting membership, unless otherwise provided by law.
(7) The commissioners shall appoint a chair every three years from
among the elected authority commissioners.
NEW SECTION. Sec. 203
(a) Prepare, adopt, and implement a comprehensive and integrated
corridor-based multimodal regional mobility investment plan described
under section 204 of this act that plans, prioritizes, and finances
improvements to highways, streets, roads, and public transportation
that will serve the residents of the region, and amend the plan to meet
changed conditions and requirements. In implementing the plan, or
exercising its authority under this section, the authority may: Levy,
impose, collect, and spend taxes, fees, and charges; receive and spend
state, federal, and private funds; and lend and grant funds to public
transportation agencies, cities, counties, other local governments, and
the department for the purposes of planning, designing, constructing,
operating, or maintaining mobility projects, including, without
limitation, public transportation;
(b) In conjunction with the regional transportation planning
organization serving the area within the authority boundaries: Conduct
comprehensive and integrated corridor-based multimodal transportation
planning and prioritization activities that will improve the mobility
of people and goods in the region; reduce transportation congestion;
improve security and safety; coordinate and integrate transportation
and land use planning, including multimodal transportation improvements
and strategies that comply with the transportation concurrency
requirements under RCW 36.70A.070(6) and 36.70A.108; improve modal
connectivity; and generally assist in providing an efficient regional
transportation system. The transportation planning and prioritization
activities must provide for, wherever feasible, transportation
demand/capacity management, pricing coordination, mass transit, and
coordinated transportation governance. Corridor planning should
include the full range of strategies available that most efficiently
move people and goods consistent with the region's land use goals
including, without limitation: Demand management tools, such as
congestion pricing, parking pricing, and trip reduction incentives;
high capacity transit expansion; increased local transit; investments
in regionally significant bicycle paths and pedestrian connections; and
expanded roadway capacity;
(c) Establish routes and classes of service, fix rates, fares, and
charges for public transportation services or routes, that constitute
public transportation of regional significance;
(d) In consultation with local public transportation agencies
operating within the region, establish a program for interconnecting
fares, schedules, and transfers on trips using public transportation
agencies for public transportation or public transportation routes,
that constitute public transportation of regional significance, and
require the participation of public transportation agencies in that
program. In developing the program under this subsection, the
authority shall develop standards for the coordination of capital
investment, service standards, and service coordination of public
transportation agencies in the region. The goal of these standards is
to maximize coordination within and among systems, use resources more
effectively, and enhance services to the public. The standards must
also address vanpool coordination, fare policies, and transportation
demand management programs;
(e) Establish a procedure requiring that bond issues, taxes, fees,
or charges that (i) require voter approval, for mobility projects
located within the authority's geographic boundaries and (ii)
constitute mobility projects of regional significance, be approved by
the authority before placing those bond or revenue measures on a ballot
for voter approval. Bond issues, property taxes, and excise taxes for
mobility projects that do not constitute mobility projects of regional
significance shall not require an authority's approval before being
placed on the ballot;
(f) Negotiate with the state and appropriate local jurisdictions to
prioritize all state transportation projects within the authority's
borders and the order in which state transportation funds for mobility
projects within the authority's borders are expended;
(g) Adopt policies and procedures regarding the reimbursement for
expenses incurred by commissioners for activities related to their work
as commissioners; and
(h) Establish an incentives-based process of negotiating
cooperative relationships with affected local jurisdictions within the
region in order to promote an efficient, comprehensive, and integrated
corridor-based multimodal regional transportation system.
(2) An authority may establish an expert review panel, composed of
members with areas of expertise that benefit the authority, to review,
analyze, and make recommendations on any aspect of a proposed mobility
project of regional significance.
NEW SECTION. Sec. 204
(b) Projects in the plan must be evaluated against the following
criteria:
(i) Preservation: To maintain, preserve, and extend the life and
utility of prior investments in transportation systems and services;
(ii) Safety: To provide for and improve the safety and security of
transportation customers and the transportation system;
(iii) Mobility: To improve the predictable movement of goods and
people throughout the region;
(iv) Environment: To enhance the region's quality of life through
transportation investments that promote energy conservation, enhance
healthy communities, and protect the environment; and
(v) Stewardship: To be effective managers of the regional
transportation system.
(2) An initial plan must be placed on a general election ballot for
voter approval. If a majority of the voters within the authority
boundaries voting on the plan vote in favor of it, the authority may
implement measures contained in the plan. The ballot title must
reference the regional mobility investment plan. The authority may
submit subsequent plans for voter approval at general or special
elections that the authority determines as appropriate.
(3) Before a plan may be submitted to the voters, the authority
shall develop project performance measures and benchmarks designed to
assure that project delivery occurs in a timely and efficient manner
and satisfies the project criteria as outlined in the plan.
(4) Municipal corporations within an authority's borders may
request that the authority incorporate, in the regional mobility
investment plan, any local plans or proposed mobility projects, or
both, together with taxes, fees, and charges to finance those projects.
Voter approval of a regional mobility investment plan that includes
local plans or proposed mobility projects, or both, constitutes the
necessary voter approval for (a) the local plans and projects and (b)
the levy, imposition, or authorization of the local taxes, charges, and
fees by the municipal corporations. The authority shall establish
procedures for the inclusion of local plans, proposed projects, taxes,
and fees in the regional mobility investment plan. The authority may
decline to include any local plans, projects, taxes, charges, or fees
in the regional mobility investment plan.
(5) After a regional mobility investment plan has received voter
approval, a two-thirds majority of the authority may amend any aspect
of the plan including, without limitation, the regional project list
and prioritization of projects included in the plan, and may redirect
the expenditure of taxes, fees, and charges. The plan may also be
amended in any respect by a majority vote of the voters of the
authority, if the amendments are proposed to the voters by a majority
of the authority. A local jurisdiction or transit agency shall not
redirect taxes or fees approved by voters as part of a regional
mobility investment plan without the approval of a two-thirds majority
of the authority.
(6) Before adoption, approval, or amendment of a regional mobility
investment plan, the authority shall hold at least one public hearing
in each component county to allow citizens, public agencies, freight
shippers, providers of freight and public transportation services,
representatives of pedestrian walkway and bicycle facility users,
representatives for individuals with disabilities, and agencies for
safety/security operations a reasonable opportunity to be involved in
the transportation planning process.
(7) Under no circumstances will cost overruns be the obligation of
the state.
NEW SECTION. Sec. 205
(a) A regional sales and use tax, as specified in RCW 82.14.430, of
up to one percent of the selling price, in the case of a sales tax, or
value of the article used, in the case of a use tax, upon the
occurrence of any taxable event in the regional transportation
authority's boundaries;
(b) A local option vehicle license fee, as specified under RCW
82.80.100, of up to one hundred dollars per vehicle registered in the
authority's boundaries. As used in this subsection, "vehicle" means
motor vehicle as defined in RCW 46.04.320. Certain classes of
vehicles, as defined under chapter 46.04 RCW, may be exempted from this
fee;
(c) A parking tax under RCW 82.80.030;
(d) A local motor vehicle excise tax under RCW 81.100.060;
(e) A local option fuel tax under RCW 82.80.120; and
(f) An employer excise tax under RCW 81.100.030.
(2) Taxes and vehicle license fees described in this section may
not be imposed or authorized without an affirmative vote of the
majority of the voters within the boundaries of the regional
transportation authority voting on a ballot proposition either as part
of the voter approval of a regional mobility investment plan under
section 204 of this act or as a separate ballot measure. Revenues from
taxes and fees may be used only to implement a regional mobility
investment plan as set forth in this chapter and to provide for the
authority's costs incurred in carrying out its responsibilities under
this chapter. An authority may contract with the state department of
revenue or other appropriate entities for the administration and
collection of any of the taxes, fees, or charges authorized in this
section.
(3) An authority shall not, unless otherwise negotiated and agreed
upon by applicable parties, directly spend, or otherwise control, a
local jurisdiction's or transit agency's locally imposed funds.
(4) The taxes, fees, and charges collected by an authority are not
subject to utility, business and occupation, or other excise taxes
imposed by municipal corporations located within the authority's
boundaries.
NEW SECTION. Sec. 206
NEW SECTION. Sec. 207
NEW SECTION. Sec. 208 A new section is added to chapter 47.01
RCW to read as follows:
The department's administrative region serving the area within a
regional transportation authority shall work cooperatively, and in a
coordinated fashion, with the authority and the applicable regional
transportation planning organization. Additionally, the department
shall participate in the negotiated planning process provided under
section 207 of this act.
NEW SECTION. Sec. 209 A new section is added to chapter 47.80
RCW to read as follows:
The regional transportation planning organization serving the area
within a regional transportation authority shall work cooperatively,
and in a coordinated fashion with the authority and the department's
administrative region serving the applicable area.
NEW SECTION. Sec. 210 This act expands and clarifies the scope
of responsibilities and the legal authority of regional transit
authorities and changes the legal designation of each "regional transit
authority" to "regional transportation authority." Any existing
regional transit authority shall, within ninety days of the effective
date of this section, by resolution of its board change its legal
designation to a "regional transportation authority." With respect to
any regional transit authority existing on the effective date of this
section, this act shall be construed as continuing the existence of the
authority as a municipal corporation, expanding the scope of
responsibilities and the legal authority of that authority, and
changing the authority's legal designation. This act shall not be
construed as impairing or otherwise affecting a regional transit
authority's existing obligations.
Sec. 211 RCW 81.112.050 and 1998 c 192 s 1 are each amended to
read as follows:
(1) Except as provided in section 201 of this act, at the time of
formation, the area to be included within the boundary of the authority
shall be that area set forth in the system plan adopted by the joint
regional policy committee. Prior to submitting the system and
financing plan to the voters, the authority may make adjustments to the
boundaries as deemed appropriate but must assure that, to the extent
possible, the boundaries: (a) Include the largest-population urban
growth area designated by each county under chapter 36.70A RCW; and (b)
follow election precinct boundaries. If a portion of any city is
determined to be within the service area, the entire city must be
included within the boundaries of the authority.
(2) ((After voters within the authority boundaries have approved
the system and financing plan, elections to add areas contiguous to the
authority boundaries may be called by resolution of the regional
transit authority, after consultation with affected transit agencies
and with the concurrence of the legislative authority of the city or
town if the area is incorporated, or with the concurrence of the county
legislative authority if the area is unincorporated. Only those areas
that would benefit from the services provided by the authority may be
included and services or projects proposed for the area must be
consistent with the regional transportation plan. The election may
include a single ballot proposition providing for annexation to the
authority boundaries and imposition of the taxes at rates already
imposed within the authority boundaries.)) A regional transportation
authority may be expanded to include an additional contiguous area, if
the authority and the legislative authority of every county in the
proposed expanded authority adopts a resolution authorizing the
expanded authority. At least sixty days before adopting a resolution
approving expansion, the authority shall adopt policies governing the
expansion process and integration of a new area into the existing
authority.
(3) Upon receipt of a resolution requesting exclusion from the
boundaries of the authority from a city whose municipal boundaries
cross the boundaries of an authority and thereby result in only a
portion of the city being subject to local option taxes imposed by the
authority under chapters 81.104 and 81.112 RCW in order to implement a
high-capacity transit plan, and where the vote to approve the city's
incorporation occurred simultaneously with an election approving the
local option taxes, then upon a two-thirds majority vote of the
governing board of the authority, the governing board shall redraw the
boundaries of the authority to exclude that portion of the city that is
located within the authority's boundaries, and the excluded area is no
longer subject to local option taxes imposed by the authority. This
subsection expires December 31, 1998.
Sec. 301 RCW 82.14.430 and 2006 c 311 s 17 are each amended to
read as follows:
(1) If approved by the majority of the voters within its boundaries
voting on the ballot proposition for a regional mobility investment
plan, a regional transportation ((investment district)) authority may
impose a sales and use tax of up to ((0.1)) one percent of the selling
price or value of the article used in the case of a use tax. The tax
authorized by this section is in addition to the tax authorized by RCW
82.14.030 and must be collected from those persons who are taxable by
the state under chapters 82.08 and 82.12 RCW upon the occurrence of any
taxable event within the taxing district. Motor vehicles are exempt
from the sales and use tax imposed under this subsection.
(2) If approved by the majority of the voters within its boundaries
voting on the ballot proposition, a regional transportation
((investment district)) authority may impose a tax on the use of a
motor vehicle within a regional transportation ((investment district))
authority. The tax applies to those persons who reside within the
regional transportation ((investment district)) authority. The rate of
the tax may not exceed ((0.1)) one percent of the value of the motor
vehicle. The tax authorized by this subsection is in addition to the
tax authorized under RCW 82.14.030 and must be imposed and collected at
the time a taxable event under RCW 82.08.020(1) or 82.12.020 takes
place. ((All revenue received under this subsection must be deposited
in the local sales and use tax account and distributed to the regional
transportation investment district according to RCW 82.14.050.)) The
following provisions apply to the use tax in this subsection:
(a) Where persons are taxable under chapter 82.08 RCW, the seller
shall collect the use tax from the buyer using the collection
provisions of RCW 82.08.050.
(b) Where persons are taxable under chapter 82.12 RCW, the use tax
must be collected using the provisions of RCW 82.12.045.
(c) "Motor vehicle" has the meaning provided in RCW 46.04.320, but
does not include farm tractors or farm vehicles as defined in RCW
46.04.180 and 46.04.181, off-road and nonhighway vehicles as defined in
RCW 46.09.020, and snowmobiles as defined in RCW 46.10.010.
(d) "Person" has the meaning given in RCW 82.04.030.
(e) The value of a motor vehicle must be determined under RCW
82.12.010.
(f) Except as specifically stated in this subsection (2), chapters
82.12 and 82.32 RCW apply to the use tax. The use tax is a local tax
imposed under the authority of chapter 82.14 RCW, and chapter 82.14 RCW
applies fully to the use tax.
(3) In addition to fulfilling the notice requirements under RCW
82.14.055(1), and unless waived by the department, a regional
transportation ((investment district)) authority shall provide the
department of revenue with digital mapping and legal descriptions of
areas in which the tax will be collected.
(4) All revenue received under this section must be deposited in
the local sales and use tax account and distributed to the regional
transportation authority according to RCW 82.14.050.
(5) Any sales and use tax imposed under RCW 81.104.170 by a
regional transportation authority must be applied to any tax imposed
under this section by a regional transportation authority, such that
the combined rate within the authority does not exceed the statutory
limits prescribed under this section.
Sec. 302 RCW 82.80.010 and 2003 c 350 s 1 are each amended to
read as follows:
(1) For purposes of this section:
(a) "Distributor" means every person who imports, refines,
manufactures, produces, or compounds motor vehicle fuel and special
fuel as defined in RCW 82.36.010 and 82.38.020, respectively, and sells
or distributes the fuel into a county;
(b) "Person" has the same meaning as in RCW 82.04.030.
(2) Subject to the conditions of this section, any county may levy,
by approval of its legislative body and a majority of the registered
voters of the county voting on the proposition at a general or special
election, additional excise taxes equal to ten percent of the statewide
motor vehicle fuel tax rate under RCW 82.36.025 on each gallon of motor
vehicle fuel as defined in RCW 82.36.010 and on each gallon of special
fuel as defined in RCW 82.38.020 sold within the boundaries of the
county. Vehicles paying an annual license fee under RCW 82.38.075 are
exempt from the county fuel excise tax. An election held under this
section must be held not more than twelve months before the date on
which the proposed tax is to be levied. The ballot setting forth the
proposition shall state the tax rate that is proposed. The county's
authority to levy additional excise taxes under this section includes
the incorporated and unincorporated areas of the county. The
additional excise taxes are subject to the same exceptions and rights
of refund as applicable to other motor vehicle fuel and special fuel
excise taxes levied under chapters 82.36 and 82.38 RCW. The proposed
tax shall not be levied less than one month from the date the election
results are certified by the county election officer. The commencement
date for the levy of any tax under this section shall be the first day
of January, April, July, or October.
(3) The local option motor vehicle fuel tax on each gallon of motor
vehicle fuel and on each gallon of special fuel is imposed upon the
distributor of the fuel.
(4) A taxable event for the purposes of this section occurs upon
the first distribution of the fuel within the boundaries of a county to
a retail outlet, bulk fuel user, or ultimate user of the fuel.
(5) All administrative provisions in chapters 82.01, 82.03, and
82.32 RCW, insofar as they are applicable, apply to local option fuel
taxes imposed under this section.
(6) Before the effective date of the imposition of the fuel taxes
under this section, a county shall contract with the department of
revenue for the administration and collection of the taxes. The
contract must provide that a percentage amount, not to exceed one
percent of the taxes imposed under this section, will be deposited into
the local tax administration account created in the custody of the
state treasurer. The department of revenue may spend money from this
account, upon appropriation, for the administration of the local taxes
imposed under this section.
(7) The state treasurer shall distribute monthly to the levying
county and cities contained therein the proceeds of the additional
excise taxes collected under this section, after the deductions for
payments and expenditures as provided in RCW 46.68.090(1) (a) and (b)
and under the conditions and limitations provided in RCW 82.80.080.
(8) The proceeds of the additional excise taxes levied under this
section shall be used strictly for transportation purposes in
accordance with RCW 82.80.070.
(9) A county may not levy the tax under this section if they are
levying the tax in RCW 82.80.110 or if they are a member of a regional
transportation ((investment district)) authority levying the tax in RCW
82.80.120.
Sec. 303 RCW 82.80.030 and 2005 c 336 s 24 are each amended to
read as follows:
(1) Subject to the conditions of this section, the legislative
authority of a county, city, or ((district)) regional transportation
authority may fix and impose a parking tax on all persons engaged in a
commercial parking business within its respective jurisdiction. A city
or county may impose the tax only to the extent that it has not been
imposed by the ((district)) regional transportation authority, and a
((district)) regional transportation authority may impose the tax only
to the extent that it has not been imposed by a city or county. The
jurisdiction of a county, for purposes of this section, includes only
the unincorporated area of the county. The jurisdiction of a city or
((district)) regional transportation authority includes only the area
within its boundaries.
(2) In lieu of the tax in subsection (1) of this section, a city,
a county in its unincorporated area, or a ((district)) regional
transportation authority may fix and impose a tax for the act or
privilege of parking a motor vehicle in a facility operated by a
commercial parking business.
The city, county, or ((district)) regional transportation authority
may provide that:
(a) The tax is paid by the operator or owner of the motor vehicle;
(b) The tax applies to all parking for which a fee is paid, whether
paid or leased, including parking supplied with a lease of
nonresidential space;
(c) The tax is collected by the operator of the facility and
remitted to the city, county, or ((district)) regional transportation
authority;
(d) The tax is a fee per vehicle or is measured by the parking
charge;
(e) The tax rate varies with zoning or location of the facility,
the duration of the parking, the time of entry or exit, the type or use
of the vehicle, or other reasonable factors; and
(f) Tax exempt carpools, vehicles with handicapped decals, or
government vehicles are exempt from the tax.
(3) "Commercial parking business" as used in this section, means
the ownership, lease, operation, or management of a commercial parking
lot in which fees are charged. "Commercial parking lot" means a
covered or uncovered area with stalls for the purpose of parking motor
vehicles.
(4) The rate of the tax under subsection (1) of this section may be
based either upon gross proceeds or the number of vehicle stalls
available for commercial parking use. The rates charged must be
uniform for the same class or type of commercial parking business.
(5) The county, city, or ((district)) regional transportation
authority levying the tax provided for in subsection (1) or (2) of this
section may provide for its payment on a monthly, quarterly, or annual
basis. Each local government may develop by ordinance or resolution
rules for administering the tax, including provisions for reporting by
commercial parking businesses, collection, and enforcement.
(6) The proceeds of the commercial parking tax fixed and imposed by
a city or county under subsection (1) or (2) of this section shall be
used for transportation purposes in accordance with RCW 82.80.070 or
for transportation improvements in accordance with chapter 36.73 RCW.
The proceeds of the parking tax imposed by a ((district)) regional
transportation authority must be used ((as provided in chapter 36.120
RCW)) to implement a regional mobility investment plan described under
section 204 of this act.
Sec. 304 RCW 82.80.100 and 2002 c 56 s 408 are each amended to
read as follows:
(1) Upon approval of a majority of the voters within its boundaries
voting on the ballot proposition for a regional mobility investment
plan, a regional transportation ((investment district)) authority may
set and impose an annual local option vehicle license fee, or a
schedule of fees based upon the age of the vehicle, of up to one
hundred dollars per motor vehicle registered within the boundaries of
the ((region)) authority on every motor vehicle. As used in this
section "motor vehicle" has the meaning provided in RCW 46.04.320, but
does not include farm tractors or farm vehicles as defined in RCW
46.04.180 and 46.04.181, off-road and nonhighway vehicles as defined in
RCW 46.09.020, and snowmobiles as defined in RCW 46.10.010. Vehicles
registered under chapter 46.87 RCW and the international registration
plan are exempt from the annual local option vehicle license fee set
forth in this section. The department of licensing shall administer
and collect this fee on behalf of regional transportation ((investment
districts)) authorities and remit this fee to the custody of the state
treasurer for monthly distribution under RCW 82.80.080.
(2) The local option vehicle license fee applies only when renewing
a vehicle registration, and is effective upon the registration renewal
date as provided by the department of licensing.
(3) A regional transportation ((investment district)) authority
imposing the local option vehicle license fee or initiating an
exemption process shall enter into a contract with the department of
licensing. The contract must contain provisions that fully recover the
costs to the department of licensing for collection and administration
of the fee.
(4) A regional transportation ((investment district)) authority
imposing the local option fee shall delay the effective date of the
local option vehicle license fee imposed by this section at least six
months from the date of the final certification of the approval
election to allow the department of licensing to implement the
administration and collection of or exemption from the fee.
Sec. 305 RCW 82.80.110 and 2003 c 350 s 2 are each amended to
read as follows:
(1) For purposes of this section:
(a) "Distributor" means every person who imports, refines,
manufactures, produces, or compounds motor vehicle fuel and special
fuel as defined in RCW 82.36.010 and 82.38.020, respectively, and sells
or distributes the fuel into a county;
(b) "Person" has the same meaning as in RCW 82.04.030.
(2) For purposes of dedication to a regional ((transportation
investment district plan under chapter 36.120 RCW)) mobility investment
plan described under section 204 of this act, subject to the conditions
of this section, a county may levy additional excise taxes equal to ten
percent of the statewide motor vehicle fuel tax rate under RCW
82.36.025 on each gallon of motor vehicle fuel as defined in RCW
82.36.010 and on each gallon of special fuel as defined in RCW
82.38.020 sold within the boundaries of the county. The additional
excise tax is subject to the approval of the county's legislative body
and a majority of the registered voters of the county voting on the
proposition at a general or special election. An election held under
this section must be held not more than twelve months before the date
on which the proposed tax is to be levied. The ballot setting forth
the proposition must state that the revenues from the tax will be used
for a regional ((transportation investment district)) mobility
investment plan. The county's authority to levy additional excise
taxes under this section includes the incorporated and unincorporated
areas of the county. Vehicles paying an annual license fee under RCW
82.38.075 are exempt from the county fuel excise tax. The additional
excise taxes are subject to the same exceptions and rights of refund as
applicable to other motor vehicle fuel and special fuel excise taxes
levied under chapters 82.36 and 82.38 RCW. The proposed tax may not be
levied less than one month from the date the election results are
certified by the county election officer. The commencement date for
the levy of any tax under this section will be the first day of
January, April, July, or October.
(3) The local option motor vehicle fuel tax on each gallon of motor
vehicle fuel and on each gallon of special fuel is imposed upon the
distributor of the fuel.
(4) A taxable event for the purposes of this section occurs upon
the first distribution of the fuel within the boundaries of a county to
a retail outlet, bulk fuel user, or ultimate user of the fuel.
(5) All administrative provisions in chapters 82.01, 82.03, and
82.32 RCW, insofar as they are applicable, apply to local option fuel
taxes imposed under this section.
(6) Before the effective date of the imposition of the fuel taxes
under this section, a county shall contract with the department of
revenue for the administration and collection of the taxes. The
contract must provide that a percentage amount, not to exceed one
percent of the taxes imposed under this section, will be deposited into
the local tax administration account created in the custody of the
state treasurer. The department of revenue may spend money from this
account, upon appropriation, for the administration of the local taxes
imposed under this section.
(7) The state treasurer shall distribute monthly to the county
levying the tax as part of a regional ((transportation)) mobility
investment plan, after the deductions for payments and expenditures as
provided in RCW 46.68.090(1) (a) and (b).
(8) The proceeds of the additional taxes levied by a county in this
section, to be used as a part of a regional ((transportation)) mobility
investment plan, must be used in accordance with chapter ((36.120))
81.112 RCW, but only for those areas that are considered "highway
purposes" as that term is construed in Article II, section 40 of the
state Constitution.
(9) A county may not levy the tax under this section if they are a
member of a regional transportation ((investment district)) authority
that is levying the tax in RCW 82.80.120 or the county is levying the
tax in RCW 82.80.010.
Sec. 306 RCW 82.80.120 and 2006 c 311 s 18 are each amended to
read as follows:
(1) For purposes of this section:
(a) "Distributor" means every person who imports, refines,
manufactures, produces, or compounds motor vehicle fuel and special
fuel as defined in RCW 82.36.010 and 82.38.020, respectively, and sells
or distributes the fuel into a county;
(b) "Person" has the same meaning as in RCW 82.04.030;
(c) (("District" means a regional transportation investment
district under chapter 36.120 RCW)) "Authority" means a regional
transportation authority as defined in RCW 81.112.020.
(2) ((A regional transportation investment district under chapter
36.120 RCW)) An authority under chapter 81.112 RCW, subject to the
conditions of this section, may levy additional excise taxes equal to
ten percent of the statewide motor vehicle fuel tax rate under RCW
82.36.025 on each gallon of motor vehicle fuel as defined in RCW
82.36.010 and on each gallon of special fuel as defined in RCW
82.38.020 sold within the boundaries of the ((district)) authority.
The additional excise tax is subject to the approval of a majority of
the voters within the ((district)) authority boundaries. Vehicles
paying an annual license fee under RCW 82.38.075 are exempt from the
((district's)) authority's fuel excise tax. The additional excise
taxes are subject to the same exceptions and rights of refund as
applicable to other motor vehicle fuel and special fuel excise taxes
levied under chapters 82.36 and 82.38 RCW. The proposed tax may not be
levied less than one month from the date the election results are
certified. The commencement date for the levy of any tax under this
section will be the first day of January, April, July, or October.
(3) The local option motor vehicle fuel tax on each gallon of motor
vehicle fuel and on each gallon of special fuel is imposed upon the
distributor of the fuel.
(4) A taxable event for the purposes of this section occurs upon
the first distribution of the fuel within the boundaries of the
((district)) authority to a retail outlet, bulk fuel user, or ultimate
user of the fuel.
(5) All administrative provisions in chapters 82.01, 82.03, and
82.32 RCW, insofar as they are applicable, apply to local option fuel
taxes imposed under this section.
(6) Before the effective date of the imposition of the fuel taxes
under this section, ((a district)) an authority shall contract with the
department of ((licensing)) revenue for the administration and
collection of the taxes. The contract must provide that a percentage
amount, not to exceed one percent of the taxes imposed under this
section, will be deposited into the local tax administration account
created in the custody of the state treasurer. The department of
((licensing)) revenue may spend money from this account, upon
appropriation, for the administration of the local taxes imposed under
this section.
(7) The state treasurer shall distribute monthly to the
((district)) authority levying the tax as part of the regional
((transportation investment district)) mobility investment plan, after
the deductions for payments and expenditures as provided in RCW
46.68.090(1) (a) and (b).
(8) The proceeds of the additional taxes levied by ((a district))
an authority in this section, to be used as a part of a regional
((transportation investment district)) mobility investment plan, must
be used in accordance with chapter ((36.120)) 81.112 RCW, but only for
those areas that are considered "highway purposes" as that term is
construed in Article II, section 40 of the state Constitution.
(9) ((A district)) An authority may only levy the tax under this
section if the ((district)) authority is comprised of boundaries
identical to the boundaries of a county or counties. ((A district)) An
authority may not levy the tax in this section if a member county is
levying the tax in RCW 82.80.010 or 82.80.110.
Sec. 307 RCW 81.100.030 and 2002 c 56 s 410 are each amended to
read as follows:
(1) A county with a population of one million or more, or a county
with a population of from two hundred ten thousand to less than one
million that is adjoining a county with a population of one million or
more, and having within its boundaries existing or planned
high-occupancy vehicle lanes on the state highway system, or a regional
transportation ((investment district for capital improvements))
authority, but only to the extent that the tax has not already been
imposed by the county, may, with voter approval, impose an excise tax
of up to two dollars per employee per month on all employers or any
class or classes of employers, public and private, including the state
located in the agency's jurisdiction, measured by the number of full-time equivalent employees. In no event may the total taxes imposed
under this section exceed two dollars per employee per month for any
single employer. The county or ((investment district)) regional
transportation authority imposing the tax authorized in this section
may provide for exemptions from the tax to such educational, cultural,
health, charitable, or religious organizations as it deems appropriate.
Counties or ((investment districts)) regional transportation
authorities may contract with the state department of revenue or other
appropriate entities for administration and collection of the tax.
Such contract shall provide for deduction of an amount for
administration and collection expenses.
(2) The tax shall not apply to employment of a person when the
employer has paid for at least half of the cost of a transit pass
issued by a transit agency for that employee, valid for the period for
which the tax would otherwise be owed.
(3) A county or ((investment district)) regional transportation
authority shall adopt rules that exempt from all or a portion of the
tax any employer that has entered into an agreement with the county or
((investment district)) regional transportation authority that is
designed to reduce the proportion of employees who drive in single-occupant vehicles during peak commuting periods in proportion to the
degree that the agreement is designed to meet the goals for the
employer's location adopted under RCW 81.100.040.
The agreement shall include a list of specific actions that the
employer will undertake to be entitled to the exemption. Employers
having an exemption from all or part of the tax through this subsection
shall annually certify to the county or ((investment district))
regional transportation authority that the employer is fulfilling the
terms of the agreement. The exemption continues as long as the
employer is in compliance with the agreement.
((If the tax authorized in RCW 81.100.060 is also imposed, the
total proceeds from both tax sources each year shall not exceed the
maximum amount which could be collected under RCW 81.100.060.))
(4) Any employer tax imposed under RCW 81.104.150 by a regional
transportation authority must be applied to any tax imposed under this
section by a regional transportation authority, such that the combined
rate within the authority does not exceed the statutory limits
prescribed under this section.
Sec. 308 RCW 81.100.060 and 2006 c 318 s 2 and 2006 c 311 s 15
are each reenacted and amended to read as follows:
(1) A county with a population of one million or more and a county
with a population of from two hundred ten thousand to less than one
million that is adjoining a county with a population of one million or
more, having within their boundaries existing or planned high-occupancy
vehicle lanes on the state highway system, or a regional transportation
((investment district, but only to the extent that the surcharge has
not already been imposed by the county)) authority, may, with voter
approval, impose a local surcharge of not more than three-tenths of one
percent in the case of a county, or eight-tenths of one percent in the
case of a regional transportation ((investment district)) authority, of
the value on vehicles registered to a person residing within the county
or ((investment district)) regional transportation authority and not
more than 13.64 percent on the state sales and use taxes paid under the
rate in RCW 82.08.020(2) on retail car rentals within the county or
((investment district)) regional transportation authority. A county
may impose the surcharge only to the extent that it has not been
imposed by the ((district)) regional transportation authority. No
surcharge may be imposed on vehicles licensed under RCW 46.16.070
except vehicles with an unladen weight of six thousand pounds or less,
RCW 46.16.079, 46.16.085, or 46.16.090.
(2) Counties or ((investment districts)) regional transportation
authorities imposing a surcharge under this section shall contract,
before the effective date of the resolution or ordinance imposing a
surcharge, administration and collection to the state department of
licensing, and department of revenue, as appropriate, which shall
deduct a percentage amount, as provided by contract, not to exceed two
percent of the taxes, for administration and collection expenses
incurred by the department.
(3) All administrative provisions in chapters 82.03, 82.08, 82.12,
and 82.32 RCW shall, insofar as they are applicable to state sales and
use taxes, be applicable to surcharges imposed under this section.
(4) If a surcharge, authorized under this section, is first imposed
before June 7, 2006, all administrative provisions in chapters 82.03,
82.32, and 82.44 RCW shall, insofar as they are applicable to motor
vehicle excise taxes, be applicable to such surcharges ((imposed under
this section)). ((All administrative provisions in chapters 82.03,
82.08, 82.12, and 82.32 RCW shall, insofar as they are applicable to
state sales and use taxes, be applicable to surcharges imposed under
this section. A surcharge imposed under this section, or a change to
the))
(5) If a surcharge, authorized under this section, is first imposed
on or after June 7, 2006:
(a) Motor vehicles subject to such surcharge shall be administered
in accordance with chapter 318, Laws of 2006; and
(b) The surcharge or a change to the surcharge shall take effect no
sooner than seventy-five days after the department of licensing or the
department of revenue receives notice of the surcharge or change to the
surcharge, and shall take effect only on the first day of January,
April, July, or October. Unless waived by the department of licensing
or the department of revenue, notice includes providing the appropriate
department with digital mapping and legal descriptions of areas in
which the ((tax)) surcharge will be collected.
((If the tax authorized in RCW 81.100.030 is also imposed, the
total proceeds from tax sources imposed under this section and RCW
81.100.030 each year shall not exceed the maximum amount which could be
collected under this section.))
(6) Any motor vehicle excise tax imposed under RCW 81.104.160 by a
regional transportation authority must be applied to any tax imposed
under this section by a regional transportation authority, such that
the combined rate within the authority does not exceed the statutory
limits prescribed under this section.
Sec. 309 RCW 82.32.470 and 2002 c 56 s 407 are each amended to
read as follows:
(1) The tax imposed and collected under chapters 82.08 and 82.12
RCW, less any credits allowed under chapter 82.14 RCW, on initial
construction for a ((transportation project to be constructed under
chapter 36.120 RCW,)) mobility project of regional significance to be
constructed under chapter 81.112 RCW, must be transferred to the
((transportation project)) mobility project of regional significance to
defray costs or pay debt service on that ((transportation)) project.
In the case of a toll project, this transfer or credit must be used to
lower the overall cost of the project and thereby the corresponding
tolls.
(2) This transaction is exempt from the requirements in RCW
43.135.035(4).
(3) Government entities constructing ((transportation projects
under chapter 36.120 RCW)) mobility projects of regional significance
under chapter 81.112 RCW shall report to the department the amount of
state sales or use tax covered under this section.
Sec. 310 RCW 82.14.050 and 2005 c 336 s 20 are each amended to
read as follows:
The counties, cities, and transportation authorities under RCW
82.14.045, public facilities districts under chapters 36.100 and 35.57
RCW, public transportation benefit areas under RCW 82.14.440, regional
transportation ((investment districts)) authorities, and transportation
benefit districts under chapter 36.73 RCW shall contract, prior to the
effective date of a resolution or ordinance imposing a sales and use
tax, the administration and collection to the state department of
revenue, which shall deduct a percentage amount, as provided by
contract, not to exceed two percent of the taxes collected for
administration and collection expenses incurred by the department. The
remainder of any portion of any tax authorized by this chapter that is
collected by the department of revenue shall be deposited by the state
department of revenue in the local sales and use tax account hereby
created in the state treasury. Moneys in the local sales and use tax
account may be spent only for distribution to counties, cities,
transportation authorities, public facilities districts, public
transportation benefit areas, regional transportation ((investment
districts)) authorities, and transportation benefit districts imposing
a sales and use tax. All administrative provisions in chapters 82.03,
82.08, 82.12, and 82.32 RCW, as they now exist or may hereafter be
amended, shall, insofar as they are applicable to state sales and use
taxes, be applicable to taxes imposed pursuant to this chapter.
Counties, cities, transportation authorities, public facilities
districts, and regional transportation ((investment districts))
authorities may not conduct independent sales or use tax audits of
sellers registered under the streamlined sales tax agreement. Except
as provided in RCW 43.08.190, all earnings of investments of balances
in the local sales and use tax account shall be credited to the local
sales and use tax account and distributed to the counties, cities,
transportation authorities, public facilities districts, public
transportation benefit areas, regional transportation ((investment
districts)) authorities, and transportation benefit districts monthly.
Sec. 311 RCW 82.80.080 and 2002 c 56 s 414 are each amended to
read as follows:
(1) The state treasurer shall distribute revenues, less authorized
deductions, generated by the local option taxes authorized in RCW
82.80.010 ((and 82.80.020)), levied by counties to the levying
counties, and cities contained in those counties, based on the relative
per capita population. County population for purposes of this section
is equal to one and one-half of the unincorporated population of the
county. In calculating the distributions, the state treasurer shall
use the population estimates prepared by the state office of financial
management and shall further calculate the distribution based on
information supplied by the departments of licensing and revenue, as
appropriate.
(2) The state treasurer shall distribute revenues, less authorized
deductions, generated by the local option taxes authorized in RCW
82.80.010 ((and 82.80.020)) levied by qualifying cities and towns to
the levying cities and towns.
(3) The state treasurer shall distribute to the ((district))
regional transportation authority revenues, less authorized deductions,
generated by the local option taxes under RCW 82.80.010 or fees under
RCW 82.80.100 levied by a ((district)) regional transportation
authority.
Sec. 312 RCW 81.100.010 and 2002 c 56 s 409 are each amended to
read as follows:
The need for mobility, growing travel demand, and increasing
traffic congestion in urban areas necessitate accelerated development
and increased utilization of the high-occupancy vehicle system. RCW
81.100.030 and 81.100.060 provide taxing authority that counties or
regional transportation ((investment districts)) authorities can use in
the near term to accelerate development and increase utilization of the
high-occupancy vehicle system by supplementing available federal,
state, and local funds.
Sec. 313 RCW 81.100.080 and 2006 c 311 s 14 are each amended to
read as follows:
(1) Funds collected under RCW 81.100.030 or 81.100.060 and any
investment earnings accruing thereon shall be used by the county or the
regional transportation ((investment district)) authority in a manner
consistent with the regional transportation plan only for costs of
collection, costs of preparing, adopting, and enforcing agreements
under RCW 81.100.030(3), for construction of high occupancy vehicle
lanes and related facilities, mitigation of environmental concerns that
result from construction or use of high occupancy vehicle lanes and
related facilities, payment of principal and interest on bonds issued
for the purposes of this section, for high occupancy vehicle programs
as defined in RCW 81.100.020(5), or for commuter rail projects in
accordance with RCW 81.104.120. Except for funds raised by ((an
investment district)) a regional transportation authority, no funds
collected under RCW 81.100.030 or 81.100.060 after June 30, 2000, may
be pledged for the payment or security of the principal or interest on
any bonds issued for the purposes of this section. Not more than ten
percent of the funds may be used for transit agency high occupancy
vehicle programs.
(2) Notwithstanding the limitations in this chapter, a regional
transportation ((investment district)) authority may use funds
collected under RCW 81.100.030 or 81.100.060 and any investment
earnings accruing thereon for projects contained in a regional mobility
investment plan developed under chapter ((36.120 RCW)) 81.112 RCW.
These expenditures shall not be limited to high occupancy vehicle
systems.
(3) Priorities for construction of high occupancy vehicle lanes and
related facilities shall be as follows:
(a)(i) To accelerate construction of high occupancy vehicle lanes
on the interstate highway system, as well as related facilities;
(ii) To finance or accelerate construction of high occupancy
vehicle lanes on the noninterstate state highway system, as well as
related facilities.
(b) To finance construction of high occupancy vehicle lanes on
local arterials, as well as related facilities.
(4) Moneys received by a county under this chapter shall be used in
addition to, and not as a substitute for, moneys currently used by the
county for the purposes specified in this section.
(5) Counties and ((investment districts)) regional transportation
authorities may contract with cities or the state department of
transportation for construction of high occupancy vehicle lanes and
related facilities, and may issue general obligation bonds to fund such
construction and use funds received under this chapter to pay the
principal and interest on such bonds.
Sec. 314 RCW 81.104.140 and 2002 c 56 s 202 are each amended to
read as follows:
(1) Agencies authorized to provide high capacity transportation
service, including transit agencies and regional ((transit))
transportation authorities, ((and regional transportation investment
districts acting with the agreement of an agency,)) are hereby granted
dedicated funding sources for such systems. These dedicated funding
sources, as set forth in RCW 81.104.150, 81.104.160, and 81.104.170,
are authorized only for agencies located in (a) each county with a
population of two hundred ten thousand or more and (b) each county with
a population of from one hundred twenty-five thousand to less than two
hundred ten thousand except for those counties that do not border a
county with a population as described under (a) of this subsection. In
any county with a population of one million or more or in any county
having a population of four hundred thousand or more bordering a county
with a population of one million or more, these funding sources may be
imposed only by a regional ((transit)) transportation authority ((or a
regional transportation investment district. Regional transportation
investment districts may, with the approval of the regional transit
authority within its boundaries, impose the taxes authorized under this
chapter, but only upon approval of the voters and to the extent that
the maximum amount of taxes authorized under this chapter have not been
imposed)).
(2) Agencies planning to construct and operate a high capacity
transportation system should also seek other funds, including federal,
state, local, and private sector assistance.
(3) Funding sources should satisfy each of the following criteria
to the greatest extent possible:
(a) Acceptability;
(b) Ease of administration;
(c) Equity;
(d) Implementation feasibility;
(e) Revenue reliability; and
(f) Revenue yield.
(4) Agencies participating in regional high capacity transportation
system development are authorized to levy and collect the following
voter-approved local option funding sources:
(a) Employer tax as provided in RCW 81.104.150((, other than by
regional transportation investment districts));
(b) Special motor vehicle excise tax as provided in RCW 81.104.160;
and
(c) Sales and use tax as provided in RCW 81.104.170.
Revenues from these taxes may be used only to support those
purposes prescribed in subsection (10) of this section. Before the
date of an election authorizing an agency to impose any of the taxes
enumerated in this section and authorized in RCW 81.104.150,
81.104.160, and 81.104.170, the agency must comply with the process
prescribed in RCW 81.104.100 (1) and (2) and 81.104.110. No
construction on exclusive right-of-way may occur before the
requirements of RCW 81.104.100(3) are met.
(5) Authorization in subsection (4) of this section shall not
adversely affect the funding authority of transit agencies not provided
for in this chapter. Local option funds may be used to support
implementation of interlocal agreements with respect to the
establishment of regional high capacity transportation service. Except
when a regional ((transit)) transportation authority exists, local
jurisdictions shall retain control over moneys generated within their
boundaries, although funds may be commingled with those generated in
other areas for planning, construction, and operation of high capacity
transportation systems as set forth in the agreements.
(6) Agencies planning to construct and operate high capacity
transportation systems may contract with the state for collection and
transference of voter-approved local option revenue.
(7) Dedicated high capacity transportation funding sources
authorized in RCW 81.104.150, 81.104.160, and 81.104.170 shall be
subject to voter approval by a simple majority. A single ballot
proposition may seek approval for one or more of the authorized taxing
sources. The ballot title shall reference the document identified in
subsection (8) of this section.
(8) Agencies shall provide to the registered voters in the area a
document describing the systems plan and the financing plan set forth
in RCW 81.104.100. It shall also describe the relationship of the
system to regional issues such as development density at station
locations and activity centers, and the interrelationship of the system
to adopted land use and transportation demand management goals within
the region. This document shall be provided to the voters at least
twenty days prior to the date of the election.
(9) For any election in which voter approval is sought for a high
capacity transportation system plan and financing plan pursuant to RCW
81.104.040, a local voter's pamphlet shall be produced as provided in
chapter ((29.81A)) 29A.32 RCW.
(10) Agencies providing high capacity transportation service shall
retain responsibility for revenue encumbrance, disbursement, and
bonding. Funds may be used for any purpose relating to planning,
construction, and operation of high capacity transportation systems and
commuter rail systems, personal rapid transit, busways, bus sets, and
entrained and linked buses.
Sec. 401 RCW 29A.36.071 and 2006 c 311 s 9 are each amended to
read as follows:
(1) Except as provided to the contrary in RCW 82.14.036, 82.46.021,
or 82.80.090, the ballot title of any referendum filed on an enactment
or portion of an enactment of a local government and any other question
submitted to the voters of a local government consists of three
elements: (a) An identification of the enacting legislative body and
a statement of the subject matter; (b) a concise description of the
measure; and (c) a question. The ballot title must conform with the
requirements and be displayed substantially as provided under RCW
29A.72.050, except that the concise description must not exceed
seventy-five words((; however, a concise description submitted on
behalf of a proposed or existing regional transportation investment
district may exceed seventy-five words)). If the local governmental
unit is a city or a town, the concise statement shall be prepared by
the city or town attorney. If the local governmental unit is a county,
the concise statement shall be prepared by the prosecuting attorney of
the county. If the unit is a unit of local government other than a
city, town, or county, the concise statement shall be prepared by the
prosecuting attorney of the county within which the majority area of
the unit is located.
(2) A referendum measure on the enactment of a unit of local
government shall be advertised in the manner provided for nominees for
elective office.
(3) Subsection (1) of this section does not apply if another
provision of law specifies the ballot title for a specific type of
ballot question or proposition.
Sec. 402 RCW 43.79A.040 and 2007 c 523 s 5, 2007 c 357 s 21, and
2007 c 214 s 14 are each reenacted and amended to read as follows:
(1) Money in the treasurer's trust fund may be deposited, invested,
and reinvested by the state treasurer in accordance with RCW 43.84.080
in the same manner and to the same extent as if the money were in the
state treasury.
(2) All income received from investment of the treasurer's trust
fund shall be set aside in an account in the treasury trust fund to be
known as the investment income account.
(3) The investment income account may be utilized for the payment
of purchased banking services on behalf of treasurer's trust funds
including, but not limited to, depository, safekeeping, and
disbursement functions for the state treasurer or affected state
agencies. The investment income account is subject in all respects to
chapter 43.88 RCW, but no appropriation is required for payments to
financial institutions. Payments shall occur prior to distribution of
earnings set forth in subsection (4) of this section.
(4)(a) Monthly, the state treasurer shall distribute the earnings
credited to the investment income account to the state general fund
except under (b) and (c) of this subsection.
(b) The following accounts and funds shall receive their
proportionate share of earnings based upon each account's or fund's
average daily balance for the period: The Washington promise
scholarship account, the college savings program account, the
Washington advanced college tuition payment program account, the
agricultural local fund, the American Indian scholarship endowment
fund, the foster care scholarship endowment fund, the foster care
endowed scholarship trust fund, the students with dependents grant
account, the basic health plan self-insurance reserve account, the
contract harvesting revolving account, the Washington state combined
fund drive account, the commemorative works account, the Washington
international exchange scholarship endowment fund, the developmental
disabilities endowment trust fund, the energy account, the fair fund,
the family leave insurance account, the fruit and vegetable inspection
account, the future teachers conditional scholarship account, the game
farm alternative account, the GET ready for math and science
scholarship account, the grain inspection revolving fund, the juvenile
accountability incentive account, the law enforcement officers' and
firefighters' plan 2 expense fund, the local tourism promotion account,
the produce railcar pool account, ((the regional transportation
investment district account,)) the rural rehabilitation account, the
stadium and exhibition center account, the youth athletic facility
account, the self-insurance revolving fund, the sulfur dioxide
abatement account, the children's trust fund, the Washington horse
racing commission Washington bred owners' bonus fund account, the
Washington horse racing commission class C purse fund account, the
individual development account program account, the Washington horse
racing commission operating account (earnings from the Washington horse
racing commission operating account must be credited to the Washington
horse racing commission class C purse fund account), the life sciences
discovery fund, the Washington state heritage center account, and the
reading achievement account. However, the earnings to be distributed
shall first be reduced by the allocation to the state treasurer's
service fund pursuant to RCW 43.08.190.
(c) The following accounts and funds shall receive eighty percent
of their proportionate share of earnings based upon each account's or
fund's average daily balance for the period: The advanced right-of-way
revolving fund, the advanced environmental mitigation revolving
account, the city and county advance right-of-way revolving fund, the
federal narcotics asset forfeitures account, the high occupancy vehicle
account, the local rail service assistance account, and the
miscellaneous transportation programs account.
(5) In conformance with Article II, section 37 of the state
Constitution, no trust accounts or funds shall be allocated earnings
without the specific affirmative directive of this section.
Sec. 403 RCW 47.56.075 and 2002 c 56 s 404 are each amended to
read as follows:
The department shall approve for construction only such toll roads
as the legislature specifically authorizes or such toll facilities as
are specifically sponsored by a ((regional transportation investment
district,)) city, town, or county.
Sec. 404 RCW 81.112.030 and 2007 c 509 s 3 are each amended to
read as follows:
Two or more contiguous counties each having a population of four
hundred thousand persons or more may establish a regional transit
authority to develop and operate a high capacity transportation system
as defined in chapter 81.104 RCW.
The authority shall be formed in the following manner:
(1) The joint regional policy committee created pursuant to RCW
81.104.040 shall adopt a system and financing plan, including the
definition of the service area. This action shall be completed by
September 1, 1992, contingent upon satisfactory completion of the
planning process defined in RCW 81.104.100. The final system plan
shall be adopted no later than June 30, 1993. In addition to the
requirements of RCW 81.104.100, the plan for the proposed system shall
provide explicitly for a minimum portion of new tax revenues to be
allocated to local transit agencies for interim express services. Upon
adoption the joint regional policy committee shall immediately transmit
the plan to the county legislative authorities within the adopted
service area.
(2) The legislative authorities of the counties within the service
area shall decide by resolution whether to participate in the
authority. This action shall be completed within forty-five days
following receipt of the adopted plan or by August 13, 1993, whichever
comes first.
(3) Each county that chooses to participate in the authority shall
appoint its board members as set forth in RCW 81.112.040 and shall
submit its list of members to the secretary of the Washington state
department of transportation. These actions must be completed within
thirty days following each county's decision to participate in the
authority.
(4) The secretary shall call the first meeting of the authority, to
be held within thirty days following receipt of the appointments. At
its first meeting, the authority shall elect officers and provide for
the adoption of rules and other operating procedures.
(5) The authority is formally constituted at its first meeting and
the board shall begin taking steps toward implementation of the system
and financing plan adopted by the joint regional policy committee. If
the joint regional policy committee fails to adopt a plan by June 30,
1993, the authority shall proceed to do so based on the work completed
by that date by the joint regional policy committee. Upon formation of
the authority, the joint regional policy committee shall cease to
exist. The authority may make minor modifications to the plan as
deemed necessary and shall at a minimum review local transit agencies'
plans to ensure feeder service/
(6) If the authority determines that major modifications to the
plan are necessary before the initial ballot proposition is submitted
to the voters, the authority may make those modifications with a
favorable vote of two-thirds of the entire membership. Any such
modification shall be subject to the review process set forth in RCW
81.104.110. The modified plan shall be transmitted to the legislative
authorities of the participating counties. The legislative authorities
shall have forty-five days following receipt to act by motion or
ordinance to confirm or rescind their continued participation in the
authority.
(7) If any county opts to not participate in the authority, but two
or more contiguous counties do choose to continue to participate, the
authority's board shall be revised accordingly. The authority shall,
within forty-five days, redefine the system and financing plan to
reflect elimination of one or more counties, and submit the redefined
plan to the legislative authorities of the remaining counties for their
decision as to whether to continue to participate. This action shall
be completed within forty-five days following receipt of the redefined
plan.
(8) The authority shall place on the ballot within two years of the
authority's formation, a single ballot proposition to authorize the
imposition of taxes to support the implementation of an appropriate
phase of the plan within its service area. In addition to the system
plan requirements contained in RCW 81.104.100(2)(d), the system plan
approved by the authority's board before the submittal of a proposition
to the voters shall contain an equity element which:
(a) Identifies revenues anticipated to be generated by corridor and
by county within the authority's boundaries;
(b) Identifies the phasing of construction and operation of high
capacity system facilities, services, and benefits in each corridor.
Phasing decisions should give priority to jurisdictions which have
adopted transit-supportive land use plans; and
(c) Identifies the degree to which revenues generated within each
county will benefit the residents of that county, and identifies when
such benefits will accrue.
A simple majority of those voting within the boundaries of the
authority is required for approval. If the vote is affirmative, the
authority shall begin implementation of the projects identified in the
proposition. However, the authority may not submit any authorizing
proposition for voter-approved taxes prior to July 1, 1993; nor may the
authority issue bonds or form any local improvement district prior to
July 1, 1993.
(9) If the vote on a proposition fails, the board may redefine the
proposition, make changes to the authority boundaries, and make
corresponding changes to the composition of the board. If the
composition of the board is changed, the participating counties shall
revise the membership of the board accordingly. The board may then
submit the revised proposition or a different proposition to the
voters. No single proposition may be submitted to the voters more than
twice. Beginning no sooner than the 2007 general election, the
authority may place additional propositions on the ballot to impose
taxes to support additional phases of plan implementation.
(10) ((At the 2007 general election, the authority shall submit a
proposition to support a system and financing plan or additional
implementation phases of the authority's system and financing plan as
part of a single ballot proposition that includes a plan to support a
regional transportation investment plan developed under chapter 36.120
RCW. The authority's plan shall not be considered approved unless both
a majority of the persons voting on the proposition residing within the
authority vote in favor of the proposition and a majority of the
persons voting on the proposition residing within the proposed regional
transportation investment district vote in favor of the proposition.)) If the authority is unable to achieve a positive vote on a
proposition within two years from the date of the first election on a
proposition, the board may, by resolution, reconstitute the authority
as a single-county body. With a two-thirds vote of the entire
membership of the voting members, the board may also dissolve the
authority.
(11) Additional phases of plan implementation may include a
transportation subarea equity element which (a) identifies the combined
authority and regional transportation investment district revenues
anticipated to be generated by corridor and by county within the
authority's boundaries, and (b) identifies the degree to which the
combined authority and regional transportation investment district
revenues generated within each county will benefit the residents of
that county, and identifies when such benefits will accrue. For
purposes of the transportation subarea equity principle established
under this subsection, the authority may use the five subareas within
the authority's boundaries as identified in the authority's system plan
adopted in May 1996.
(12)
(11) This section does not apply to regional transportation
authorities established after the effective date of this section.
Sec. 405 RCW 82.80.070 and 2005 c 319 s 139 are each amended to
read as follows:
(1) The proceeds collected pursuant to the exercise of the local
option authority of RCW 82.80.010, 82.80.030, and 82.80.050 (hereafter
called "local option transportation revenues") shall be used for
transportation purposes only, including but not limited to the
following: The operation and preservation of roads, streets, and other
transportation improvements; new construction, reconstruction, and
expansion of city streets, county roads, and state highways and other
transportation improvements; development and implementation of public
transportation and high-capacity transit improvements and programs; and
planning, design, and acquisition of right-of-way and sites for such
transportation purposes. The proceeds collected from excise taxes on
the sale, distribution, or use of motor vehicle fuel and special fuel
under RCW 82.80.010 shall be used exclusively for "highway purposes" as
that term is construed in Article II, section 40 of the state
Constitution.
(2) The local option transportation revenues shall be expended for
transportation uses consistent with the adopted transportation and land
use plans of the jurisdiction expending the funds and consistent with
any applicable and adopted regional transportation plan for
metropolitan planning areas.
(3) Each local government with a population greater than eight
thousand that levies or expends local option transportation funds, is
also required to develop and adopt a specific transportation program
that contains the following elements:
(a) The program shall identify the geographic boundaries of the
entire area or areas within which local option transportation revenues
will be levied and expended.
(b) The program shall be based on an adopted transportation plan
for the geographic areas covered and shall identify the proposed
operation and construction of transportation improvements and services
in the designated plan area intended to be funded in whole or in part
by local option transportation revenues and shall identify the annual
costs applicable to the program.
(c) The program shall indicate how the local transportation plan is
coordinated with applicable transportation plans for the region and for
adjacent jurisdictions.
(d) The program shall include at least a six-year funding plan,
updated annually, identifying the specific public and private sources
and amounts of revenue necessary to fund the program. The program
shall include a proposed schedule for construction of projects and
expenditure of revenues. The funding plan shall consider the
additional local tax revenue estimated to be generated by new
development within the plan area if all or a portion of the additional
revenue is proposed to be earmarked as future appropriations for
transportation improvements in the program.
(4) Local governments with a population greater than eight thousand
exercising the authority for local option transportation funds shall
periodically review and update their transportation program to ensure
that it is consistent with applicable local and regional transportation
and land use plans and within the means of estimated public and private
revenue available.
(5) In the case of expenditure for new or expanded transportation
facilities, improvements, and services, priorities in the use of local
option transportation revenues shall be identified in the
transportation program and expenditures shall be made based upon the
following criteria, which are stated in descending order of weight to
be attributed:
(a) First, the project serves a multijurisdictional function;
(b) Second, it is necessitated by existing or reasonably
foreseeable congestion;
(c) Third, it has the greatest person-carrying capacity;
(d) Fourth, it is partially funded by other government funds, such
as from the state transportation improvement board, or by private
sector contributions, such as those from the local transportation act,
chapter 39.92 RCW; and
(e) Fifth, it meets such other criteria as the local government
determines is appropriate.
(6) It is the intent of the legislature that as a condition of
levying, receiving, and expending local option transportation revenues,
no local government agency use the revenues to replace, divert, or loan
any revenues currently being used for transportation purposes to
nontransportation purposes.
(7) Local governments are encouraged to enter into interlocal
agreements to jointly develop and adopt with other local governments
the transportation programs required by this section for the purpose of
accomplishing regional transportation planning and development.
(8) Local governments may use all or a part of the local option
transportation revenues for the amortization of local government
general obligation and revenue bonds issued for transportation purposes
consistent with the requirements of this section.
(9) Subsections (1) through (8) of this section do not apply to a
regional transportation ((investment district)) authority imposing a
tax or fee under the local option authority of this chapter. Proceeds
collected under the exercise of local option authority under this
chapter by a district must be used in accordance with chapter
((36.120)) 81.112 RCW.
Sec. 501 RCW 9.91.025 and 2004 c 118 s 1 are each amended to read
as follows:
(1) A person is guilty of unlawful bus conduct if while on or in a
municipal transit vehicle as defined by RCW 46.04.355 or in or at a
municipal transit station and with knowledge that the conduct is
prohibited, he or she:
(a) Except while in or at a municipal transit station, smokes or
carries a lighted or smoldering pipe, cigar, or cigarette;
(b) Discards litter other than in designated receptacles;
(c) Plays any radio, recorder, or other sound-producing equipment
except that nothing herein prohibits the use of the equipment when
connected to earphones that limit the sound to individual listeners or
the use of a communication device by an employee of the owner or
operator of the municipal transit vehicle or municipal transit station;
(d) Spits or expectorates;
(e) Carries any flammable liquid, explosive, acid, or other article
or material likely to cause harm to others except that nothing herein
prevents a person from carrying a cigarette, cigar, or pipe lighter or
carrying a firearm or ammunition in a way that is not otherwise
prohibited by law;
(f) Intentionally obstructs or impedes the flow of municipal
transit vehicles or passenger traffic, hinders or prevents access to
municipal transit vehicles or stations, or otherwise unlawfully
interferes with the provision or use of public transportation services;
(g) Intentionally disturbs others by engaging in loud, raucous,
unruly, harmful, or harassing behavior; or
(h) Destroys, defaces, or otherwise damages property of a
municipality as defined in RCW 35.58.272 or a regional ((transit))
transportation authority authorized by chapter 81.112 RCW employed in
the provision or use of public transportation services.
(2) For the purposes of this section, "municipal transit station"
means all facilities, structures, lands, interest in lands, air rights
over lands, and rights-of-way of all kinds that are owned, leased,
held, or used by a municipality as defined in RCW 35.58.272, or a
regional ((transit)) transportation authority authorized by chapter
81.112 RCW for the purpose of providing public transportation services,
including, but not limited to, park and ride lots, transit centers and
tunnels, and bus shelters.
(3) Unlawful bus conduct is a misdemeanor.
Sec. 502 RCW 35.58.2795 and 1994 c 158 s 6 are each amended to
read as follows:
By April 1st of each year, the legislative authority of each
municipality, as defined in RCW 35.58.272, and each regional
((transit)) transportation authority shall prepare a six-year transit
development plan for that calendar year and the ensuing five years.
The program shall be consistent with the comprehensive plans adopted by
counties, cities, and towns, pursuant to chapter 35.63, 35A.63, or
36.70 RCW, the inherent authority of a first-class city or charter
county derived from its charter, or chapter 36.70A RCW. The program
shall contain information as to how the municipality intends to meet
state and local long-range priorities for public transportation,
capital improvements, significant operating changes planned for the
system, and how the municipality intends to fund program needs. The
six-year plan for each municipality and regional ((transit))
transportation authority shall specifically set forth those projects of
regional significance for inclusion in the transportation improvement
program within that region. Each municipality and regional ((transit))
transportation authority shall file the six-year program with the state
department of transportation, the transportation improvement board, and
cities, counties, and regional planning councils within which the
municipality is located.
In developing its program, the municipality and the regional
((transit)) transportation authority shall consider those policy
recommendations affecting public transportation contained in the state
transportation policy plan approved by the state transportation
commission and, where appropriate, adopted by the legislature. The
municipality shall conduct one or more public hearings while developing
its program and for each annual update.
Sec. 503 RCW 35.95A.050 and 2002 c 248 s 5 are each amended to
read as follows:
Every authority has the following powers:
(1) To acquire by purchase, condemnation, gift, or grant and to
lease, construct, add to, improve, replace, repair, maintain, operate,
and regulate the use of public monorail transportation facilities,
including passenger terminal and parking facilities and properties, and
other facilities and properties as may be necessary for passenger and
vehicular access to and from public monorail transportation facilities,
together with all lands, rights-of-way, and property within or outside
the authority area, and together with equipment and accessories
necessary or appropriate for these facilities, except that property,
including but not limited to other types of public transportation
facilities, that is owned by any city, county, county transportation
authority, public transportation benefit area, metropolitan municipal
corporation, or regional ((transit)) transportation authority may be
acquired or used by an authority only with the consent of the public
entity owning the property. The entities are authorized to convey or
lease property to an authority or to contract for their joint use on
terms fixed by agreement between the entity and the authority;
(2) To fix rates, tolls, fares, and charges for the use of
facilities and to establish various routes and classes of service.
Rates, tolls, fares, or charges may be adjusted or eliminated for any
distinguishable class of users including, but not limited to, senior
citizens and ((handicapped)) persons with disabilities;
(3) To contract with the United States or any of its agencies, any
state or any of its agencies, any metropolitan municipal corporation,
and other country, city, other political subdivision or governmental
instrumentality, or governmental agency, or any private person, firm,
or corporation for the purpose of receiving any gifts or grants or
securing loans or advances for preliminary planning and feasibility
studies, or for the design, construction, operation, or maintenance of
public monorail transportation facilities as follows:
(a) Notwithstanding the provisions of any law to the contrary, and
in addition to any other authority provided by law, the governing body
of a city transportation authority may contract with one or more
vendors for the design, construction, operation, or maintenance, or
other service related to the development of a monorail public
transportation system including, but not limited to, monorail trains,
operating systems and control equipment, guideways, and pylons,
together with the necessary passenger stations, terminals, parking
facilities, and other related facilities necessary and appropriate for
passenger and vehicular access to and from the monorail train.
(b) If the governing body of the city transportation authority
decides to proceed with the consideration of qualifications or
proposals for services from qualified vendors, the authority must
publish notice of its requirements and request submission of
qualifications statements or proposals. The notice must be published
in the official newspaper of the city creating the authority at least
once a week for two weeks, not less than sixty days before the final
date for the submission of qualifications statements or proposals. The
notice must state in summary form: (i) The general scope and nature of
the design, construction, operation, maintenance, or other services
being sought related to the development of the proposed monorail, tram,
or trolley public transportation system; (ii) the name and address of
a representative of the city transportation authority who can provide
further details; (iii) the final date for the submission of
qualifications statements or proposals; (iv) an estimated schedule for
the consideration of qualifications statements or proposals, the
selection of vendors, and the negotiation of a contract or contracts
for services; (v) the location of which a copy of any requests for
qualifications statements or requests for proposals will be made
available; and (vi) the criteria established by the governing body of
the authority to select a vendor or vendors, which may include, but is
not limited to, the vendor's prior experience, including design,
construction, operation, or maintenance of other similar public
transportation facilities, respondent's management capabilities,
proposed project schedule, availability and financial resources, costs
of the services to be provided, nature of facility design proposed by
the vendors, system reliability, performance standards required for the
facilities, compatibility with existing public transportation
facilities operated by the authority or any other public body or other
providers of similar services to the public, project performance
guarantees, penalties, and other enforcement provisions, environmental
protection measures to be used by the vendor, consistency with the
applicable regional transportation plans, and the proposed allocation
of project risks.
(c) If the governing body of the city transportation authority
decides to proceed with the consideration of qualifications statements
or proposals submitted by vendors, it may designate a representative to
evaluate the vendors who submitted qualifications statements or
proposals and conduct discussions regarding qualifications or proposals
with one or more vendors. The governing body or its representative may
request submission of qualifications statements and may later request
more detailed proposals from one or more vendors who have submitted
qualifications statements, or may request detailed proposals without
having first received and evaluated qualifications statements. The
governing body or its representative will evaluate the qualifications
or proposals, as applicable. If two or more vendors submit
qualifications or proposals that meet the criteria established by the
governing body of the authority, discussions and interviews must be
held with at least two vendors. Any revisions to a request for
qualifications or request for proposals must be made available to all
vendors then under consideration by the governing body of the authority
and must be made available to any other person who has requested
receipt of that information.
(d) Based on the criteria established by the governing body of the
authority, the representative will recommend to the governing body a
vendor or vendors that are initially determined to be the best
qualified to provide one or more of the design, construction, operation
or maintenance, or other service related to the development of the
proposed monorail public transportation system.
(e) The governing body of the authority or its representative may
attempt to negotiate a contract with the vendor or vendors selected for
one or more of the design, construction, operation or maintenance, or
other service related to the development of the proposed monorail
public transportation system on terms that the governing body of the
authority determines to be fair and reasonable and in the best interest
of the authority. If the governing body, or its representative, is
unable to negotiate a contract with any one or more of the vendors
first selected on terms that it determines to be fair and reasonable
and in the best interest of the authority, negotiations with any one or
more of the vendors must be terminated or suspended and another
qualified vendor or vendors may be selected in accordance with the
procedures set forth in this section. If the governing body decides to
continue the process of selection, negotiations will continue with a
qualified vendor or vendors in accordance with this section at the sole
discretion of the governing body of the authority until an agreement is
reached with one or more qualified vendors, or the process is
terminated by the governing body. The process may be repeated until an
agreement is reached.
(f) Prior to entering into a contract with a vendor, the governing
body of the authority must make written findings, after holding a
public hearing on the proposal, that it is in the public interest to
enter into the contract, that the contract is financially sound, and
that it is advantageous for the governing body of the authority to use
this method for awarding contracts for one or more of the design,
construction, or operation or maintenance of the proposed monorail
public transportation system as compared to all other methods of
awarding such contracts.
(g) Each contract must include a project performance bond or bonds
or other security by the vendor.
(h) The provisions of chapters 39.12 and 39.19 RCW apply to a
contract entered into under this section as if the public
transportation systems and facilities were owned by a public body.
(i) The vendor selection process permitted by this section is
supplemental to and is not construed as a repeal of or limitation on
any other authority granted by law.
(j) Contracts for the construction of facilities, other than
contracts for facilities to be provided by the selected vendor, with an
estimated cost greater than two hundred thousand dollars must be
awarded after a competitive bid process consistent with chapter 39.04
RCW or awarded through an alternative public works contracting
procedure consistent with chapter 39.10 RCW;
(4) To contract with the United States or any of its agencies, any
state or any of its agencies, any metropolitan municipal corporation,
any other county, city, other political subdivision or governmental
instrumentality, any governmental agency, or any private person, firm,
or corporation for the use by either contracting party of all or any
part of the facilities, structures, lands, interests in lands, air
rights over lands, and rights-of-way of all kinds which are owned,
leased, or held by the other party and for the purpose of planning,
designing, constructing, operating any public transportation facility,
or performing any service related to transportation which the authority
is authorized to operate or perform, on terms as may be agreed upon by
the contracting parties;
(5) To acquire any existing public transportation facility by
conveyance, sale, or lease. In any acquisition from a county, city, or
other political subdivision of the state, the authority will receive
credit from the county or city or other political subdivision for any
federal assistance and state matching assistance used by the county or
city or other political subdivision in acquiring any portion of the
public transportation facility. Upon acquisition, the authority must
assume and observe all existing labor contracts relating to the public
transportation facility and, to the extent necessary for operation of
the public transportation facility, all of the employees of the public
transportation facility whose duties are necessary to efficiently
operate the public transportation facility must be appointed to
comparable positions to those which they held at the time of the
transfer, and no employee or retired or pensioned employee of the
public transportation facility will be placed in any worse position
with respect to pension seniority, wages, sick leave, vacation, or
other benefits than he or she enjoyed as an employee of the public
transportation facility prior to the acquisition. Furthermore, the
authority must engage in collective bargaining with the duly appointed
representatives of any employee labor organization having existing
contracts with the acquired facility and may enter into labor contracts
with the employee labor organization;
(6) To contract for, participate in, and support research,
demonstration, testing, and development of public monorail
transportation facilities, equipment, and use incentives, and have all
powers necessary to comply with any criteria, standards, and
regulations which may be adopted under state and federal law, and to
take all actions necessary to meet the requirements of those laws. The
authority has, in addition to these powers, the authority to prepare,
adopt, and carry out a comprehensive public monorail plan and to make
other plans and studies and to perform programs as the authority deems
necessary to implement and comply with those laws;
(7) To establish local improvement districts within the authority
area to finance public monorail transportation facilities, to levy
special assessments on property specially benefited by those
facilities, and to issue local improvement bonds to be repaid by the
collection of local improvement assessments. The method of
establishment, levying, collection, enforcement, and all other matters
relating to the local improvement districts, assessments, collection,
and bonds are as provided in the statutes governing local improvement
districts of cities and towns. The duties devolving upon the city
treasurer in those statutes are imposed on the treasurer of the
authority;
(8) To exercise all other powers necessary and appropriate to carry
out its responsibilities, including without limitation the power to sue
and be sued, to own, construct, purchase, lease, add to, and maintain
any real and personal property or property rights necessary for the
conduct of the affairs of the authority, to enter into contracts, and
to employ the persons as the authority deems appropriate. An authority
may also sell, lease, convey, or otherwise dispose of any real or
personal property no longer necessary for the conduct of the affairs of
the authority.
Sec. 504 RCW 39.50.010 and 2001 c 299 s 16 are each amended to
read as follows:
As used in this chapter, the following terms have the meanings
indicated unless the context clearly requires otherwise.
(1) "Governing body" means the legislative authority of a municipal
corporation by whatever name designated;
(2) "Local improvement district" includes local improvement
districts, utility local improvement districts, road improvement
districts, and other improvement districts that a municipal corporation
is authorized by law to establish;
(3) "Municipal corporation" means any city, town, county, water-sewer district, school district, port district, public utility
district, metropolitan municipal corporation, public transportation
benefit area, park and recreation district, irrigation district, fire
protection district or any other municipal or quasi municipal
corporation described as such by statute, or regional ((transit))
transportation authority, except joint operating agencies under chapter
43.52 RCW;
(4) "Ordinance" means an ordinance of a city or town or resolution
or other instrument by which the governing body of the municipal
corporation exercising any power under this chapter takes formal action
and adopts legislative provisions and matters of some permanency; and
(5) "Short-term obligations" are warrants, notes, capital leases,
or other evidences of indebtedness, except bonds.
Sec. 505 RCW 39.96.020 and 2005 c 154 s 1 are each amended to
read as follows:
The definitions in this section apply throughout this chapter
unless the context clearly requires otherwise.
(1) "Financial advisor" means a financial services or financial
advisory firm:
(a) With recognized knowledge and experience in connection with the
negotiation and execution of payment agreements;
(b) That is acting solely as financial advisor to the governmental
entity in connection with the execution of the payment agreement and
the issuance or incurring of any related obligations, and not as a
principal, placement agent, purchaser, underwriter, or other similar
party, and that does not control, nor is it controlled by or under
common control with, any such party;
(c) That is compensated for its services in connection with the
execution of payment agreements, either directly or indirectly, solely
by the governmental entity; and
(d) Whose compensation is not based on a percentage of the notional
amount of the payment agreement or of the principal amount of any
related obligations.
(2) "Governmental entity" means state government or local
government.
(3) "Local government" means any city, county, city transportation
authority, regional ((transit)) transportation authority established
under chapter 81.112 RCW, port district, public hospital district,
public facilities district, or public utility district, or any joint
operating agency formed under RCW 43.52.360, that has or will have
outstanding obligations in an aggregate principal amount of at least
one hundred million dollars as of the date a payment agreement is
executed or is scheduled by its terms to commence or had at least one
hundred million dollars in gross revenues during the preceding calendar
year.
(4) "Obligations" means bonds, notes, bond anticipation notes,
commercial paper, or other obligations for borrowed money, or lease,
installment purchase, or other similar financing agreements or
certificates of participation in such agreements.
(5) "Payment agreement" means a written agreement which provides
for an exchange of payments based on interest rates, or for ceilings or
floors on these payments, or an option on these payments, or any
combination, entered into on either a current or forward basis.
(6) "State government" means (a) the state of Washington, acting by
and through its state finance committee, (b) the Washington health care
facilities authority, (c) the Washington higher education facilities
authority, (d) the Washington state housing finance commission, or (e)
the state finance committee upon adoption of a resolution approving a
payment agreement on behalf of any state institution of higher
education as defined under RCW 28B.10.016: PROVIDED, That such
approval shall not constitute the pledge of the full faith and credit
of the state, but a pledge of only those funds specified in the
approved agreement.
Sec. 506 RCW 46.04.355 and 2004 c 118 s 2 are each amended to
read as follows:
Municipal transit vehicle includes every motor vehicle, streetcar,
train, trolley vehicle, and any other device, which (1) is capable of
being moved within, upon, above, or below a public highway, (2) is
owned or operated by a city, county, county transportation authority,
public transportation benefit area, regional ((transit)) transportation
authority, or metropolitan municipal corporation within the state, and
(3) is used for the purpose of carrying passengers together with
incidental baggage and freight on a regular schedule.
Sec. 507 RCW 46.70.051 and 2001 c 272 s 4 are each amended to
read as follows:
(1) After the application has been filed, the fee paid, and bond
posted, if required, the department shall, if no denial order is in
effect and no proceeding is pending under RCW 46.70.101, issue the
appropriate license, which license, in the case of a vehicle dealer,
shall designate the classification of the dealer. Nothing prohibits a
vehicle dealer from obtaining licenses for more than one
classification, and nothing prevents any vehicle dealer from dealing in
other classes of vehicles on an isolated basis.
(2) An auction company licensed under chapter 18.11 RCW may sell at
auction all classifications of vehicles under a motor vehicle dealer's
license issued under this chapter including motor vehicles,
miscellaneous type vehicles, and mobile homes and travel trailers.
(3) At the time the department issues a vehicle dealer license, the
department shall provide to the dealer a current, up-to-date vehicle
dealer manual that may be provided electronically setting forth the
various statutes and rules applicable to vehicle dealers. In addition,
at the time any such license is renewed under RCW 46.70.083, the
department shall provide the dealer with any updates or current
revisions to the vehicle dealer manual. These updates or current
revisions may be provided electronically.
(4) The department may contract with responsible private parties to
provide them elements of the vehicle database on a regular basis. The
private parties may only disseminate this information to licensed
vehicle dealers.
(a) Subject to the disclosure agreement provisions of RCW 46.12.380
and the requirements of Executive Order 97-01, the department may
provide to the contracted private parties the following information:
(i) All vehicle and title data necessary to accurately disclose
known title defects, brands, or flags and odometer discrepancies;
(ii) All registered and legal owner information necessary to
determine true ownership of the vehicle and the existence of any
recorded liens, including but not limited to liens of the department of
social and health services or its successor; and
(iii) Any data in the department's possession necessary to
calculate the motor vehicle excise tax, license, and registration fees
including information necessary to determine the applicability of
regional ((transit)) transportation authority excise and use tax
surcharges.
(b) The department may provide this information in any form the
contracted private party and the department agree upon, but if the data
is to be transmitted over the Internet or similar public network from
the department to the contracted private party, it must be encrypted.
(c) The department shall give these contracted private parties
advance written notice of any change in the information referred to in
(a)(i), (ii), or (iii) of this subsection, including information
pertaining to the calculation of motor vehicle excise taxes.
(d) The department shall revoke a contract made under this
subsection (4) with a private party who disseminates information from
the vehicle database to anyone other than a licensed vehicle dealer.
A private party who obtains information from the vehicle database under
a contract with the department and disseminates any of that information
to anyone other than a licensed vehicle dealer is guilty of a gross
misdemeanor punishable under chapter 9A.20 RCW.
(e) Nothing in this subsection (4) authorizes a vehicle dealer or
any other organization or entity not otherwise appointed as a vehicle
licensing subagent under RCW 46.01.140 to perform any of the functions
of a vehicle licensing subagent so appointed.
Sec. 508 RCW 47.12.063 and 2006 c 17 s 2 are each amended to read
as follows:
(1) It is the intent of the legislature to continue the
department's policy giving priority consideration to abutting property
owners in agricultural areas when disposing of property through its
surplus property program under this section.
(2) Whenever the department determines that any real property owned
by the state of Washington and under the jurisdiction of the department
is no longer required for transportation purposes and that it is in the
public interest to do so, the department may sell the property or
exchange it in full or part consideration for land or improvements or
for construction of improvements at fair market value to any of the
following governmental entities or persons:
(a) Any other state agency;
(b) The city or county in which the property is situated;
(c) Any other municipal corporation;
(d) Regional ((transit)) transportation authorities created under
chapter 81.112 RCW;
(e) The former owner of the property from whom the state acquired
title;
(f) In the case of residentially improved property, a tenant of the
department who has resided thereon for not less than six months and who
is not delinquent in paying rent to the state;
(g) Any abutting private owner but only after each other abutting
private owner (if any), as shown in the records of the county assessor,
is notified in writing of the proposed sale. If more than one abutting
private owner requests in writing the right to purchase the property
within fifteen days after receiving notice of the proposed sale, the
property shall be sold at public auction in the manner provided in RCW
47.12.283;
(h) To any person through the solicitation of written bids through
public advertising in the manner prescribed by RCW 47.28.050;
(i) To any other owner of real property required for transportation
purposes;
(j) In the case of property suitable for residential use, any
nonprofit organization dedicated to providing affordable housing to
very low-income, low-income, and moderate-income households as defined
in RCW 43.63A.510 and is eligible to receive assistance through the
Washington housing trust fund created in chapter 43.185 RCW; or
(k) A federally recognized Indian tribe within whose reservation
boundary the property is located.
(3) Sales to purchasers may at the department's option be for cash,
by real estate contract, or exchange of land or improvements.
Transactions involving the construction of improvements must be
conducted pursuant to chapter 47.28 RCW or Title 39 RCW, as applicable,
and must comply with all other applicable laws and rules.
(4) Conveyances made pursuant to this section shall be by deed
executed by the secretary of transportation and shall be duly
acknowledged.
(5) Unless otherwise provided, all moneys received pursuant to the
provisions of this section less any real estate broker commissions paid
pursuant to RCW 47.12.320 shall be deposited in the motor vehicle fund.
Sec. 509 RCW 47.26.121 and 1996 c 49 s 1 are each amended to read
as follows:
(1) There is hereby created a transportation improvement board of
twenty-one members, six of whom shall be county members and six of whom
shall be city members. The remaining members shall be: (a) One
representative appointed by the governor who shall be a state employee
with responsibility for transportation policy, planning, or funding;
(b) two representatives from the department of transportation; (c) two
representatives of public transit systems; (d) a private sector
representative; (e) a member representing the ports; (f) a member
representing nonmotorized transportation; and (g) a member representing
special needs transportation.
(2) Of the county members of the board, one shall be a county
engineer or public works director; one shall be the executive director
of the county road administration board; one shall be a county planning
director or planning manager; one shall be a county executive,
councilmember, or commissioner from a county with a population of one
hundred twenty-five thousand or more; one shall be a county executive,
councilmember, or commissioner of a county who serves on the board of
a public transit system; and one shall be a county executive,
councilmember, or commissioner from a county with a population of less
than one hundred twenty-five thousand. All county members of the
board, except the executive director of the county road administration
board, shall be appointed. Not more than one county member of the
board shall be from any one county. No more than two of the three
county-elected officials may represent counties located in either the
eastern or western part of the state as divided north and south by the
summit of the Cascade mountains.
(3) Of the city members of the board one shall be a chief city
engineer, public works director, or other city employee with
responsibility for public works activities, of a city with a population
of twenty thousand or more; one shall be a chief city engineer, public
works director, or other city employee with responsibility for public
works activities, of a city of less than twenty thousand population;
one shall be a city planning director or planning manager; one shall be
a mayor, commissioner, or city councilmember of a city with a
population of twenty thousand or more; one shall be a mayor,
commissioner, or city councilmember of a city who serves on the board
of a public transit system; and one shall be a mayor, commissioner, or
councilmember of a city of less than twenty thousand population. All
of the city members shall be appointed. Not more than one city member
of the board shall be from any one city. No more than two of the three
city-elected officials may represent cities located in either the
eastern or western part of the state as divided north and south by the
summit of the Cascade mountains.
(4) Of the transit members, at least one shall be a general
manager, executive director, or transit director of a public transit
system in an urban area with a population over two hundred thousand and
at least one representative from a rural or small urban transit system
in an area with a population less than two hundred thousand.
(5) The private sector member shall be a citizen with business,
management, and transportation related experience and shall be active
in a business community-based transportation organization.
(6) The port member shall be a commissioner or senior staff person
of a public port.
(7) The nonmotorized transportation member shall be a citizen with
a demonstrated interest and involvement with a nonmotorized
transportation group.
(8) The specialized transportation member shall be a citizen with
a demonstrated interest and involvement with a statewide specialized
needs transportation group.
(9) Appointments of county, city, Washington department of
transportation, transit, port, nonmotorized transportation, special
needs transportation, and private sector representatives shall be made
by the secretary of the department of transportation. Appointees shall
be chosen from a list of two persons for each position nominated by the
Washington state association of counties for county members, the
association of Washington cities for city members, the Washington state
transit association for the transit members, and the Washington public
ports association for the port member. The private sector,
nonmotorized transportation, and special needs members shall be sought
through classified advertisements in selected newspapers collectively
serving all urban areas of the state, and other appropriate means.
Persons applying for the private sector, nonmotorized transportation,
or special needs transportation member position must provide a letter
of interest and a resume to the secretary of the department of
transportation. In the case of a vacancy, the appointment shall be
only for the remainder of the unexpired term in which the vacancy has
occurred. A vacancy shall be deemed to have occurred on the board when
any member elected to public office completes that term of office or is
removed therefrom for any reason or when any member employed by a
political subdivision terminates such employment for whatsoever reason
or when a private sector, nonmotorized transportation, or special needs
transportation member resigns or is unable or unwilling to serve.
(10) Appointments shall be for terms of four years. Terms of all
appointed members shall expire on June 30th of even-numbered years.
The initial term of appointed members may be for less than four years.
No appointed member may serve more than two consecutive four-year
terms.
(11) The board shall elect a chair from among its members for a
two-year term.
(12) Expenses of the board shall be paid in accordance with RCW
47.26.140.
(13) For purposes of this section, "public transit system" means a
city-owned transit system, county transportation authority,
metropolitan municipal corporation, public transportation benefit area,
or regional ((transit)) transportation authority.
Sec. 510 RCW 47.80.060 and 2007 c 511 s 1 are each amended to
read as follows:
In order to qualify for state planning funds available to regional
transportation planning organizations, the regional transportation
planning organizations containing any county with a population in
excess of one million shall provide voting membership on its executive
board to the state transportation commission, the state department of
transportation, the four largest public port districts within the
region as determined by gross operating revenues, any incorporated
principal city of a metropolitan statistical area within the region, as
designated by the United States census bureau, and any incorporated
city within the region with a population in excess of eighty thousand.
It shall further assure that at least fifty percent of the county and
city local elected officials who serve on the executive board also
serve on transit agency boards or on a regional ((transit))
transportation authority.
Sec. 511 RCW 63.29.190 and 2005 c 502 s 4, 2005 c 367 s 3, and
2005 c 285 s 2 are each reenacted and amended to read as follows:
(1) Except as otherwise provided in subsections (2) and (3) of this
section, a person who is required to file a report under RCW 63.29.170
shall pay or deliver to the department all abandoned property required
to be reported at the time of filing the report.
(2)(a) Counties, cities, towns, and other municipal and quasi-municipal corporations that hold funds representing warrants canceled
pursuant to RCW 36.22.100 and 39.56.040, uncashed checks, and property
tax overpayments or refunds may retain the funds until the owner
notifies them and establishes ownership as provided in RCW 63.29.135.
Counties, cities, towns, or other municipal or quasi-municipal
corporations shall provide to the department a report of property it is
holding pursuant to this section. The report shall identify the
property and owner in the manner provided in RCW 63.29.170 and the
department shall publish the information as provided in RCW 63.29.180.
(b)(i) A public transportation authority that holds funds
representing value on abandoned fare cards may retain the funds until
the owner notifies the authority and establishes ownership as provided
in RCW 63.29.135.
(ii) For the purposes of this subsection (2)(b), "public
transportation authority" means a municipality, as defined in RCW
35.58.272, a regional ((transit)) transportation authority authorized
by chapter 81.112 RCW, a public mass transportation system authorized
by chapter 47.60 RCW, or a city transportation authority authorized by
chapter 35.95A RCW.
(3) The contents of a safe deposit box or other safekeeping
repository presumed abandoned under RCW 63.29.160 and reported under
RCW 63.29.170 shall be paid or delivered to the department within six
months after the final date for filing the report required by RCW
63.29.170.
If the owner establishes the right to receive the abandoned
property to the satisfaction of the holder before the property has been
delivered or it appears that for some other reason the presumption of
abandonment is erroneous, the holder need not pay or deliver the
property to the department, and the property will no longer be presumed
abandoned. In that case, the holder shall file with the department a
verified written explanation of the proof of claim or of the error in
the presumption of abandonment.
(4) The holder of an interest under RCW 63.29.100 shall deliver a
duplicate certificate or other evidence of ownership if the holder does
not issue certificates of ownership to the department. Upon delivery
of a duplicate certificate to the department, the holder and any
transfer agent, registrar, or other person acting for or on behalf of
a holder in executing or delivering the duplicate certificate is
relieved of all liability of every kind in accordance with RCW
63.29.200 to every person, including any person acquiring the original
certificate or the duplicate of the certificate issued to the
department, for any losses or damages resulting to any person by the
issuance and delivery to the department of the duplicate certificate.
Sec. 512 RCW 81.104.015 and 1999 c 202 s 9 are each amended to
read as follows:
Unless the context clearly requires otherwise, the definitions in
this section apply throughout this chapter.
(1) "High-capacity transportation system" means a system of public
transportation services within an urbanized region operating
principally on exclusive rights-of-way, and the supporting services and
facilities necessary to implement such a system, including interim
express services and high occupancy vehicle lanes, which taken as a
whole, provides a substantially higher level of passenger capacity,
speed, and service frequency than traditional public transportation
systems operating principally in general purpose roadways.
(2) "Rail fixed guideway system" means a light, heavy, or rapid
rail system, monorail, inclined plane, funicular, trolley, or other
fixed rail guideway component of a high-capacity transportation system
that is not regulated by the Federal Railroad Administration, or its
successor. "Rail fixed guideway system" does not mean elevators,
moving sidewalks or stairs, and vehicles suspended from aerial cables,
unless they are an integral component of a station served by a rail
fixed guideway system.
(3) "Regional transit system" means a high-capacity transportation
system under the jurisdiction of one or more transit agencies except
where a regional ((transit)) transportation authority created under
chapter 81.112 RCW exists, in which case "regional transit system"
means the high-capacity transportation system under the jurisdiction of
a regional ((transit)) transportation authority.
(4) "Transit agency" means city-owned transit systems, county
transportation authorities, metropolitan municipal corporations, and
public transportation benefit areas.
Sec. 513 RCW 81.104.040 and 1992 c 101 s 21 are each amended to
read as follows:
Transit agencies in each county with a population of one million or
more, and in each county with a population of from two hundred ten
thousand to less than one million bordering a county with a population
of one million or more that are authorized on January 1, 1991, to
provide high capacity transportation planning and operating services
must establish through interlocal agreements a joint regional policy
committee with proportional representation based upon the population
distribution within each agency's designated service area, as
determined by the parties to the agreement.
(1) The membership of the joint regional policy committee shall
consist of locally elected officials who serve on the legislative
authority of the existing transit systems and a representative from the
department of transportation. Nonvoting membership for elected
officials from adjoining counties may be allowed at the committee's
discretion.
(2) The joint regional policy committee shall be responsible for
the preparation and adoption of a regional high capacity transportation
implementation program, which shall include the system plan, project
plans, and a financing plan. This program shall be in conformance with
the regional transportation planning organization's regional
transportation plan and consistent with RCW 81.104.080.
(3) The joint regional policy committee shall present an adopted
high capacity transportation system plan and financing plan to the
boards of directors of the transit agencies within the service area or
to the regional ((transit)) transportation authority, if such authority
has been formed. The authority shall proceed as prescribed in RCW
81.112.030.
Sec. 514 RCW 81.104.050 and 1992 c 101 s 22 are each amended to
read as follows:
Regional high capacity transportation service may be expanded
beyond the established district boundaries through interlocal
agreements among the transit agencies and any regional ((transit))
transportation authorities in existence.
Sec. 515 RCW 81.104.120 and 1993 c 428 s 2 are each amended to
read as follows:
(1) Transit agencies and regional ((transit)) transportation
authorities may operate or contract for commuter rail service where it
is deemed to be a reasonable alternative transit mode. A reasonable
alternative is one whose passenger costs per mile, including costs of
trackage, equipment, maintenance, operations, and administration are
equal to or less than comparable bus, entrained bus, trolley, or
personal rapid transit systems.
(2) A county may use funds collected under RCW 81.100.030 or
81.100.060 to contract with one or more transit agencies or regional
((transit)) transportation authorities for planning, operation, and
maintenance of commuter rail projects which: (a) Are consistent with
the regional transportation plan; (b) have met the project planning and
oversight requirements of RCW 81.104.100 and 81.104.110; and (c) have
been approved by the voters within the service area of each transit
agency or regional ((transit)) transportation authority participating
in the project. For transit agencies in counties adjoining state or
international boundaries where the high capacity transportation system
plan and financing plan propose a bi-state or international high
capacity transportation system, such voter approval shall be required
from only those voters residing within the service area in the state of
Washington. The phrase "approved by the voters" includes specific
funding authorization for the commuter rail project.
(3) The utilities and transportation commission shall maintain
safety responsibility for passenger rail service operating on freight
rail lines. Agencies providing passenger rail service on lines other
than freight rail lines shall maintain safety responsibility for that
service.
Sec. 516 RCW 81.104.150 and 1992 c 101 s 26 are each amended to
read as follows:
Cities that operate transit systems, county transportation
authorities, metropolitan municipal corporations, public transportation
benefit areas, and regional ((transit)) transportation authorities may
submit an authorizing proposition to the voters and if approved may
impose an excise tax of up to two dollars per month per employee on all
employers located within the agency's jurisdiction, measured by the
number of full-time equivalent employees, solely for the purpose of
providing high capacity transportation service. The rate of tax shall
be approved by the voters. This tax may not be imposed by: (1) A
transit agency when the county within which it is located is imposing
an excise tax pursuant to RCW 81.100.030; or (2) a regional ((transit))
transportation authority when any county within the authority's
boundaries is imposing an excise tax pursuant to RCW 81.100.030. The
agency imposing the tax authorized in this section may provide for
exemptions from the tax to such educational, cultural, health,
charitable, or religious organizations as it deems appropriate.
Sec. 517 RCW 81.104.170 and 1997 c 450 s 5 are each amended to
read as follows:
Cities that operate transit systems, county transportation
authorities, metropolitan municipal corporations, public transportation
benefit areas, and regional ((transit)) transportation authorities may
submit an authorizing proposition to the voters and if approved by a
majority of persons voting, fix and impose a sales and use tax in
accordance with the terms of this chapter, solely for the purpose of
providing high capacity transportation service.
The tax authorized pursuant to this section shall be in addition to
the tax authorized by RCW 82.14.030 and shall be collected from those
persons who are taxable by the state pursuant to chapters 82.08 and
82.12 RCW upon the occurrence of any taxable event within the taxing
district. The maximum rate of such tax shall be approved by the voters
and shall not exceed one percent of the selling price (in the case of
a sales tax) or value of the article used (in the case of a use tax).
The maximum rate of such tax that may be imposed shall not exceed
nine-tenths of one percent in any county that imposes a tax under RCW
82.14.340, or within a regional ((transit)) transportation authority if
any county within the authority imposes a tax under RCW 82.14.340. The
exemptions in RCW 82.08.820 and 82.12.820 are for the state portion of
the sales and use tax and do not extend to the tax authorized in this
section.
Sec. 518 RCW 81.104.180 and 1992 c 101 s 29 are each amended to
read as follows:
Cities that operate transit systems, county transportation
authorities, metropolitan municipal corporations, public transportation
benefit areas, and regional ((transit)) transportation authorities are
authorized to pledge revenues from the employer tax authorized by RCW
81.104.150, the special motor vehicle excise tax authorized by RCW
81.104.160, and the sales and use tax authorized by RCW 81.104.170, to
retire bonds issued solely for the purpose of providing high capacity
transportation service.
Sec. 519 RCW 81.112.086 and 2006 c 334 s 28 are each amended to
read as follows:
As a condition of receiving state funding, ((a regional transit))
an authority shall submit a maintenance and preservation management
plan for certification by the department of transportation. The plan
must inventory all transportation system assets within the direction
and control of the ((transit)) authority, and provide a plan for
preservation of assets based on lowest life-cycle cost methodologies.
Sec. 520 RCW 81.112.160 and 1992 c 101 s 16 are each amended to
read as follows:
It shall be the duty of the assessor of each component county to
certify annually to ((a regional transit)) an authority the aggregate
assessed valuation of all taxable property within the boundaries of the
authority as the same appears from the last assessment roll of the
county.
Sec. 521 RCW 81.112.170 and 1992 c 101 s 17 are each amended to
read as follows:
((A regional transit)) An authority may apply for high capacity
transportation account funds and for central Puget Sound account funds
for high capacity transit planning and system development.
Transit agencies contained wholly or partly within ((a regional
transit)) an authority may make grants or loans to the authority for
high capacity transportation planning and system development.
Sec. 522 RCW 81.112.180 and 2007 c 422 s 6 are each amended to
read as follows:
(1) Each ((regional transit)) authority that owns or operates a
rail fixed guideway system as defined in RCW 81.104.015 shall submit a
system safety program plan and a system security and emergency
preparedness plan for that guideway to the state department of
transportation by September 1, 1999, or at least one hundred eighty
calendar days before beginning operations or instituting revisions to
its plans. These plans must describe the authority's procedures for
(a) reporting and investigating reportable accidents, unacceptable
hazardous conditions, and security breaches, (b) submitting corrective
action plans and annual safety and security audit reports, (c)
facilitating on-site safety and security reviews by the state
department of transportation, and (d) addressing passenger and employee
security. The plans must, at a minimum, conform to the standards
adopted by the state department of transportation. If required by the
department, the ((regional transit)) authority shall revise its plans
to incorporate the department's review comments within sixty days after
their receipt, and resubmit its revised plans for review.
(2) Each ((regional transit)) authority shall implement and comply
with its system safety program plan and system security and emergency
preparedness plan. The ((regional transit)) authority shall perform
internal safety and security audits to evaluate its compliance with the
plans, and submit its audit schedule to the department of
transportation no later than December 15th each year. The ((regional
transit)) authority shall prepare an annual report for its internal
safety and security audits undertaken in the prior year and submit it
to the department no later than February 15th. This annual report must
include the dates the audits were conducted, the scope of the audit
activity, the audit findings and recommendations, the status of any
corrective actions taken as a result of the audit activity, and the
results of each audit in terms of the adequacy and effectiveness of the
plans.
(3) Each ((regional transit)) authority shall notify the department
of transportation within two hours of an occurrence of a reportable
accident, unacceptable hazardous condition, or security breach. The
department may adopt rules further defining a reportable accident,
unacceptable hazardous condition, or security breach. The ((regional
transit)) authority shall investigate all reportable accidents,
unacceptable hazardous conditions, or security breaches and provide a
written investigation report to the department within forty-five
calendar days after the reportable accident, unacceptable hazardous
condition, or security breach.
(4) The system security and emergency preparedness plan required in
subsection (1)(d) of this section is exempt from public disclosure
under chapter 42.56 RCW. However, the system safety program plan as
described in this section is not subject to this exemption.
Sec. 523 RCW 81.112.210 and 1999 c 20 s 3 are each amended to
read as follows:
(1) An authority is authorized to establish, by resolution, a
schedule of fines and penalties for civil infractions established in
RCW 81.112.220. Fines established by ((a regional transit)) an
authority shall not exceed those imposed for class 1 infractions under
RCW 7.80.120.
(2)(a) ((A regional transit)) An authority may designate persons to
monitor fare payment who are equivalent to and are authorized to
exercise all the powers of an enforcement officer, defined in RCW
7.80.040. An authority is authorized to employ personnel to either
monitor fare payment, or to contract for such services, or both.
(b) In addition to the specific powers granted to enforcement
officers under RCW 7.80.050 and 7.80.060, persons designated to monitor
fare payment also have the authority to take the following actions:
(i) Request proof of payment from passengers;
(ii) Request personal identification from a passenger who does not
produce proof of payment when requested;
(iii) Issue a citation conforming to the requirements established
in RCW 7.80.070; and
(iv) Request that a passenger leave the ((regional transit))
authority train, including but not limited to commuter trains and light
rail trains, when the passenger has not produced proof of payment after
being asked to do so by a person designated to monitor fare payment.
(3) ((Regional transit)) Authorities shall keep records of
citations in the manner prescribed by RCW 7.80.150. All civil
infractions established by chapter 20, Laws of 1999 shall be heard and
determined by a district court as provided in RCW 7.80.010 (1) and (4).
Sec. 524 RCW 81.112.300 and 2000 2nd sp.s. c 4 s 18 are each
amended to read as follows:
(1) In order to enable ((regional transit)) authorities to acquire
or finance equipment or facilities, or reduce the cost of equipment or
facilities, ((regional transit)) authorities may enter into sale and
leaseback, leaseout and leaseback, and other similar transactions with
respect to equipment, facilities, and other real and personal property.
In connection with any such transaction, ((a regional transit)) an
authority may execute, as it considers appropriate, contracts,
agreements, notes, security agreements, conveyances, bills of sale,
deeds, leases as lessee or lessor, and currency hedges, defeasance
arrangements, interest rate, currency or other swap transactions, one
or more payment undertaking agreements, and agreements relating to
foreign and domestic currency. These agreements or instruments must
have terms, maturities, durations, provisions as to governing laws,
grants of security interests, and other provisions that are approved by
the board of the ((regional transit)) authority.
(2) "Payment undertaking agreement" means one or more agreements,
undertakings or arrangements under which all or a portion of the funds
generated by a sale and leaseback, leaseout and leaseback, or other
similar transaction are directed or paid over to a financial
institution, insurance company, or other entity that agrees to meet or
fulfill, in consideration for the funds, some or all of the obligations
of the ((regional transit)) authority, or any public corporation or
other entity created under RCW 81.112.320, to make future rent, debt
service, or purchase price installment payments in connection with the
transaction.
Sec. 525 RCW 81.112.310 and 2000 2nd sp.s. c 4 s 19 are each
amended to read as follows:
Transactions undertaken under RCW 81.112.300 are subject to the
following conditions:
(1) The financial institution, insurance company, or other entity
that enters into a payment undertaking agreement with the ((regional
transit)) authority or public development corporation or entity created
under RCW 81.112.320 as a counterparty must have a rating from at least
two nationally recognized credit rating agencies, as of the date of
execution of the payment undertaking agreement, that is within the two
highest long-term investment grade rating categories, without regard to
subcategories, or the obligations of the counterparty must be
guaranteed by a financial institution, insurance company, or other
entity with that credit rating. The payment undertaking agreement must
require that the obligations of the counterparty or the guarantor, as
the case may be, must be collateralized by collateral of a type and in
an amount specified by the governing body of the ((regional transit))
authority if the credit ratings of the counterparty or its guarantor
fall below the level required by this subsection.
(2) The amount to be paid by the counterparties under payment
undertaking agreements for a transaction under the terms of the
agreements, when combined with the amount of securities, deposits, and
investments set aside by the ((regional transit)) authority for payment
in respect of the transactions, together with interest or other
earnings on the securities, deposits, or investments, must be
sufficient to pay when due all amounts required to be paid by the
((regional transit)) authority, or public corporation or entity created
under RCW 81.112.320, as rent, debt service, or installments of
purchase price, as the case may be, over the full term of the
transaction plus any optional purchase price due under the transaction.
A certification by an independent financial expert, banker, or
certified public accountant, who is not an employee of the ((regional
transit)) authority or public corporation or entity created under RCW
81.112.320, certifying compliance with this requirement is conclusive
evidence that the arrangements, by their terms, comply with the
requirement under this subsection on the sufficiency of the amount.
(3) The payment undertaking agreements, and all other basic and
material agreements entered into in connection with the transactions,
must specify that the parties to the agreements consent to the
jurisdiction of state courts of Washington for disputes arising out of
the agreements and agree not to contest venue before such courts.
Regardless of the choice of law specified in the foregoing agreements,
the agreements must acknowledge that the ((regional transit)) authority
or public development corporation or entity created under RCW
81.112.320 that is a party to the agreements is an entity created under
the laws of the state of Washington whose power and authority and
limitations and restrictions on the power and authority are governed by
the laws of the state of Washington.
Payment undertaking agreements that meet the foregoing requirement
must be treated for all relevant purposes as agreements under which
future services are performed for a present payment and shall not be
treated as payment agreements within the meaning of chapter 39.96 RCW.
Sec. 526 RCW 81.112.320 and 2000 2nd sp.s. c 4 s 20 are each
amended to read as follows:
To accomplish any of the activities under RCW 81.112.300, ((a
regional transit)) an authority may create a public corporation,
commission, or authority under RCW 35.21.730 through 35.21.755, and
authorize the corporation, commission, or authority to provide any of
the facilities and services that ((a regional transit)) an authority
may provide including any activities under RCW 81.112.300. ((A
regional transit)) An authority has all the powers, authorities, and
rights granted to any city, town, or county or their agents under RCW
35.21.730 through 35.21.755 for the purposes of entering into and
implementing transactions under RCW 81.112.300.
Sec. 527 RCW 81.112.330 and 2000 2nd sp.s. c 4 s 30 are each
amended to read as follows:
(1) Except as provided in subsection (3) of this section, no
((regional transit)) authority may initiate a transaction authorized
under RCW 81.112.300 after June 30, 2007.
(2) The termination of authority to enter into transactions after
June 30, 2007, does not affect the validity of any transactions entered
into under RCW 81.112.300.
(3) ((A regional transit)) An authority may enter into a
transaction in accordance with RCW 81.112.300 after June 30, 2007, to
replace or refinance a transaction that relates to specific obligations
entered into on or before that date and that has terminated, or is,
under the terms of the replacement or refinance, to terminate, before
the final stated term of that transaction. The exemptions from taxes
provided by RCW 82.08.834, 82.12.834, 82.04.4201, 82.29A.134,
((82.36.605 [84.36.605])) 84.36.605, 35.21.756, 82.04.050, 82.45.010,
and 35.21.755 apply to the replacement or refinance transactions.
(4) ((A regional transit)) An authority, or public corporation or
entity created under RCW 81.112.320, that undertakes a transaction
authorized by RCW 81.112.300, shall provide to the state finance
committee, or its financial advisor, at the state finance committee's
discretion, a copy of all material agreements executed in connection
with the transaction within three months of the closing of the
transaction and shall make a report to the state finance committee, the
president of the senate, and the speaker of the house of
representatives on transactions authorized by RCW 81.112.300. The
report must include the amount of the transactions, the expected
savings or losses resulting from the transactions, the transaction
costs, including fees and detailed pricing information, the risks
associated with the transaction, and any other information the
((regional transit)) authority determines relevant. The report must be
submitted within six months of the closing of each transaction.
Sec. 528 RCW 82.04.050 and 2007 c 54 s 4 and 2007 c 6 s 1004 are
each reenacted and amended to read as follows:
(1) "Sale at retail" or "retail sale" means every sale of tangible
personal property (including articles produced, fabricated, or
imprinted) to all persons irrespective of the nature of their business
and including, among others, without limiting the scope hereof, persons
who install, repair, clean, alter, improve, construct, or decorate real
or personal property of or for consumers other than a sale to a person
who presents a resale certificate under RCW 82.04.470 and who:
(a) Purchases for the purpose of resale as tangible personal
property in the regular course of business without intervening use by
such person, but a purchase for the purpose of resale by a regional
((transit)) transportation authority under RCW 81.112.300 is not a sale
for resale; or
(b) Installs, repairs, cleans, alters, imprints, improves,
constructs, or decorates real or personal property of or for consumers,
if such tangible personal property becomes an ingredient or component
of such real or personal property without intervening use by such
person; or
(c) Purchases for the purpose of consuming the property purchased
in producing for sale a new article of tangible personal property or
substance, of which such property becomes an ingredient or component or
is a chemical used in processing, when the primary purpose of such
chemical is to create a chemical reaction directly through contact with
an ingredient of a new article being produced for sale; or
(d) Purchases for the purpose of consuming the property purchased
in producing ferrosilicon which is subsequently used in producing
magnesium for sale, if the primary purpose of such property is to
create a chemical reaction directly through contact with an ingredient
of ferrosilicon; or
(e) Purchases for the purpose of providing the property to
consumers as part of competitive telephone service, as defined in RCW
82.04.065. The term shall include every sale of tangible personal
property which is used or consumed or to be used or consumed in the
performance of any activity classified as a "sale at retail" or "retail
sale" even though such property is resold or utilized as provided in
(a), (b), (c), (d), or (e) of this subsection following such use. The
term also means every sale of tangible personal property to persons
engaged in any business which is taxable under RCW 82.04.280 (2) and
(7), 82.04.290, and 82.04.2908; or
(f) Purchases for the purpose of satisfying the person's
obligations under an extended warranty as defined in subsection (7) of
this section, if such tangible personal property replaces or becomes an
ingredient or component of property covered by the extended warranty
without intervening use by such person.
(2) The term "sale at retail" or "retail sale" shall include the
sale of or charge made for tangible personal property consumed and/or
for labor and services rendered in respect to the following:
(a) The installing, repairing, cleaning, altering, imprinting, or
improving of tangible personal property of or for consumers, including
charges made for the mere use of facilities in respect thereto, but
excluding charges made for the use of self-service laundry facilities,
and also excluding sales of laundry service to nonprofit health care
facilities, and excluding services rendered in respect to live animals,
birds and insects;
(b) The constructing, repairing, decorating, or improving of new or
existing buildings or other structures under, upon, or above real
property of or for consumers, including the installing or attaching of
any article of tangible personal property therein or thereto, whether
or not such personal property becomes a part of the realty by virtue of
installation, and shall also include the sale of services or charges
made for the clearing of land and the moving of earth excepting the
mere leveling of land used in commercial farming or agriculture;
(c) The constructing, repairing, or improving of any structure
upon, above, or under any real property owned by an owner who conveys
the property by title, possession, or any other means to the person
performing such construction, repair, or improvement for the purpose of
performing such construction, repair, or improvement and the property
is then reconveyed by title, possession, or any other means to the
original owner;
(d) The cleaning, fumigating, razing, or moving of existing
buildings or structures, but shall not include the charge made for
janitorial services; and for purposes of this section the term
"janitorial services" shall mean those cleaning and caretaking services
ordinarily performed by commercial janitor service businesses
including, but not limited to, wall and window washing, floor cleaning
and waxing, and the cleaning in place of rugs, drapes and upholstery.
The term "janitorial services" does not include painting, papering,
repairing, furnace or septic tank cleaning, snow removal or
sandblasting;
(e) Automobile towing and similar automotive transportation
services, but not in respect to those required to report and pay taxes
under chapter 82.16 RCW;
(f) 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, as distinguished from the
renting or leasing of real property, and it shall be presumed that the
occupancy of real property for a continuous period of one month or more
constitutes a rental or lease of real property and not a mere license
to use or enjoy the same. For the purposes of this subsection, it
shall be presumed that the sale of and charge made for the furnishing
of lodging for a continuous period of one month or more to a person is
a rental or lease of real property and not a mere license to enjoy the
same;
(g) Persons taxable under (a), (b), (c), (d), (e), and (f) of this
subsection when such sales or charges are for property, labor and
services which are used or consumed in whole or in part by such persons
in the performance of any activity defined as a "sale at retail" or
"retail sale" even though such property, labor and services may be
resold after such use or consumption. Nothing contained in this
subsection shall be construed to modify subsection (1) of this section
and nothing contained in subsection (1) of this section shall be
construed to modify this subsection.
(3) The term "sale at retail" or "retail sale" shall include the
sale of or charge made for personal, business, or professional services
including amounts designated as interest, rents, fees, admission, and
other service emoluments however designated, received by persons
engaging in the following business activities:
(a) Amusement and recreation services including but not limited to
golf, pool, billiards, skating, bowling, ski lifts and tows, day trips
for sightseeing purposes, and others, when provided to consumers;
(b) Abstract, title insurance, and escrow services;
(c) Credit bureau services;
(d) Automobile parking and storage garage services;
(e) Landscape maintenance and horticultural services but excluding
(i) horticultural services provided to farmers and (ii) pruning,
trimming, repairing, removing, and clearing of trees and brush near
electric transmission or distribution lines or equipment, if performed
by or at the direction of an electric utility;
(f) Service charges associated with tickets to professional
sporting events; and
(g) The following personal services: Physical fitness services,
tanning salon services, tattoo parlor services, steam bath services,
turkish bath services, escort services, and dating services.
(4)(a) The term shall also include:
(i) The renting or leasing of tangible personal property to
consumers; and
(ii) Providing tangible personal property along with an operator
for a fixed or indeterminate period of time. A consideration of this
is that the operator is necessary for the tangible personal property to
perform as designed. For the purpose of this subsection (4)(a)(ii), an
operator must do more than maintain, inspect, or set up the tangible
personal property.
(b) The term shall not include the renting or leasing of tangible
personal property where the lease or rental is for the purpose of
sublease or subrent.
(5) The term shall also include the providing of "competitive
telephone service," "telecommunications service," or "ancillary
services," as those terms are defined in RCW 82.04.065, to consumers.
(6) The term shall also include the sale of prewritten computer
software other than a sale to a person who presents a resale
certificate under RCW 82.04.470, regardless of the method of delivery
to the end user, but shall not include custom software or the
customization of prewritten computer software.
(7) The term shall also include the sale of or charge made for an
extended warranty to a consumer. For purposes of this subsection,
"extended warranty" means an agreement for a specified duration to
perform the replacement or repair of tangible personal property at no
additional charge or a reduced charge for tangible personal property,
labor, or both, or to provide indemnification for the replacement or
repair of tangible personal property, based on the occurrence of
specified events. The term "extended warranty" does not include an
agreement, otherwise meeting the definition of extended warranty in
this subsection, if no separate charge is made for the agreement and
the value of the agreement is included in the sales price of the
tangible personal property covered by the agreement. For purposes of
this subsection, "sales price" has the same meaning as in RCW
82.08.010.
(8) The term shall not include the sale of or charge made for labor
and services rendered in respect to the building, repairing, or
improving of any street, place, road, highway, easement, right-of-way,
mass public transportation terminal or parking facility, bridge,
tunnel, or trestle which is owned by a municipal corporation or
political subdivision of the state or by the United States and which is
used or to be used primarily for foot or vehicular traffic including
mass transportation vehicles of any kind.
(9) The term shall also not include sales of chemical sprays or
washes to persons for the purpose of postharvest treatment of fruit for
the prevention of scald, fungus, mold, or decay, nor shall it include
sales of feed, seed, seedlings, fertilizer, agents for enhanced
pollination including insects such as bees, and spray materials to:
(a) Persons who participate in the federal conservation reserve
program, the environmental quality incentives program, the wetlands
reserve program, and the wildlife habitat incentives program, or their
successors administered by the United States department of agriculture;
(b) farmers for the purpose of producing for sale any agricultural
product; and (c) farmers acting under cooperative habitat development
or access contracts with an organization exempt from federal income tax
under 26 U.S.C. Sec. 501(c)(3) or the Washington state department of
fish and wildlife to produce or improve wildlife habitat on land that
the farmer owns or leases.
(10) The term shall not include the sale of or charge made for
labor and services rendered in respect to the constructing, repairing,
decorating, or improving of new or existing buildings or other
structures under, upon, or above real property of or for the United
States, any instrumentality thereof, or a county or city housing
authority created pursuant to chapter 35.82 RCW, including the
installing, or attaching of any article of tangible personal property
therein or thereto, whether or not such personal property becomes a
part of the realty by virtue of installation. Nor shall the term
include the sale of services or charges made for the clearing of land
and the moving of earth of or for the United States, any
instrumentality thereof, or a county or city housing authority. Nor
shall the term include the sale of services or charges made for
cleaning up for the United States, or its instrumentalities,
radioactive waste and other byproducts of weapons production and
nuclear research and development.
(11) The term shall not include the sale of or charge made for
labor, services, or tangible personal property pursuant to agreements
providing maintenance services for bus, rail, or rail fixed guideway
equipment when a regional ((transit)) transportation authority is the
recipient of the labor, services, or tangible personal property, and a
transit agency, as defined in RCW 81.104.015, performs the labor or
services.
Sec. 529 RCW 82.14.440 and 2003 c 83 s 207 are each amended to
read as follows:
Public transportation benefit areas providing passenger-only ferry
service as provided in RCW 36.57A.200 whose boundaries (1) are on the
Puget Sound, but (2) do not include an area where a regional
((transit)) transportation authority has been formed, may submit an
authorizing proposition to the voters and, if approved by a majority of
persons voting, fix and impose a sales and use tax in accordance with
the terms of this chapter, solely for the purpose of providing
passenger-only ferry service.
The tax authorized by this section is in addition to other taxes
authorized by law and must be collected from those persons who are
taxable by the state under chapters 82.08 and 82.12 RCW upon the
occurrence of a taxable event within the taxing district. The maximum
rate of the tax must be approved by the voters and may not exceed four-tenths of one percent of the selling price in the case of a sales tax
or value of the article used in the case of a use tax.
Sec. 530 RCW 82.14.495 and 2007 c 6 s 902 are each amended to
read as follows:
(1) The streamlined sales and use tax mitigation account is created
in the state treasury. The state treasurer shall transfer into the
account from the general fund amounts as directed in RCW 82.14.500.
Expenditures from the account may be used only for the purpose of
mitigating the negative fiscal impacts to local taxing jurisdictions as
a result of RCW 82.14.490 and the chapter 6, Laws of 2007 amendments to
RCW 82.14.020.
(2) Beginning July 1, 2008, the state treasurer, as directed by the
department, shall distribute the funds in the streamlined sales and use
tax mitigation account to local taxing jurisdictions in accordance with
RCW 82.14.500.
(3) The definitions in this subsection apply throughout this
section and RCW 82.14.390 and 82.14.500.
(a) "Agreement" means the same as in RCW 82.32.020.
(b) "Local taxing jurisdiction" means counties, cities,
transportation authorities under RCW 82.14.045, public facilities
districts under chapters 36.100 and 35.57 RCW, public transportation
benefit areas under RCW 82.14.440, and regional ((transit))
transportation authorities under chapter 81.112 RCW, that impose a
sales and use tax.
(c) "Loss" or "losses" means the local sales and use tax revenue
reduction to a local taxing jurisdiction resulting from the sourcing
provisions in RCW ((82.14.020)) 82.14.490 and the chapter 6, Laws of
2007 amendments to RCW 82.14.020.
(d) "Net loss" or "net losses" means a loss offset by any voluntary
compliance revenue.
(e) "Voluntary compliance revenue" means the local sales tax
revenue gain to each local taxing jurisdiction reported to the
department from persons registering through the central registration
system authorized under the agreement.
(f) "Working day" has the same meaning as in RCW 82.45.180.
Sec. 531 RCW 82.29A.134 and 2000 2nd sp.s. c 4 s 25 are each
amended to read as follows:
All leasehold interests in property of a regional ((transit))
transportation authority or public corporation created under RCW
81.112.320 under an agreement under RCW 81.112.300 are exempt from tax
under this chapter.
Sec. 532 RCW 82.45.010 and 2000 2nd sp.s. c 4 s 26 are each
amended to read as follows:
(1) As used in this chapter, the term "sale" shall have its
ordinary meaning and shall include any conveyance, grant, assignment,
quitclaim, or transfer of the ownership of or title to real property,
including standing timber, or any estate or interest therein for a
valuable consideration, and any contract for such conveyance, grant,
assignment, quitclaim, or transfer, and any lease with an option to
purchase real property, including standing timber, or any estate or
interest therein or other contract under which possession of the
property is given to the purchaser, or any other person at the
purchaser's direction, and title to the property is retained by the
vendor as security for the payment of the purchase price. The term
also includes the grant, assignment, quitclaim, sale, or transfer of
improvements constructed upon leased land.
(2) The term "sale" also includes the transfer or acquisition
within any twelve-month period of a controlling interest in any entity
with an interest in real property located in this state for a valuable
consideration. For purposes of this subsection, all acquisitions of
persons acting in concert shall be aggregated for purposes of
determining whether a transfer or acquisition of a controlling interest
has taken place. The department of revenue shall adopt standards by
rule to determine when persons are acting in concert. In adopting a
rule for this purpose, the department shall consider the following:
(a) Persons shall be treated as acting in concert when they have a
relationship with each other such that one person influences or
controls the actions of another through common ownership; and
(b) When persons are not commonly owned or controlled, they shall
be treated as acting in concert only when the unity with which the
purchasers have negotiated and will consummate the transfer of
ownership interests supports a finding that they are acting as a single
entity. If the acquisitions are completely independent, with each
purchaser buying without regard to the identity of the other
purchasers, then the acquisitions shall be considered separate
acquisitions.
(3) The term "sale" shall not include:
(a) A transfer by gift, devise, or inheritance.
(b) A transfer of any leasehold interest other than of the type
mentioned above.
(c) A cancellation or forfeiture of a vendee's interest in a
contract for the sale of real property, whether or not such contract
contains a forfeiture clause, or deed in lieu of foreclosure of a
mortgage.
(d) The partition of property by tenants in common by agreement or
as the result of a court decree.
(e) The assignment of property or interest in property from one
spouse to the other in accordance with the terms of a decree of divorce
or in fulfillment of a property settlement agreement.
(f) The assignment or other transfer of a vendor's interest in a
contract for the sale of real property, even though accompanied by a
conveyance of the vendor's interest in the real property involved.
(g) Transfers by appropriation or decree in condemnation
proceedings brought by the United States, the state or any political
subdivision thereof, or a municipal corporation.
(h) A mortgage or other transfer of an interest in real property
merely to secure a debt, or the assignment thereof.
(i) Any transfer or conveyance made pursuant to a deed of trust or
an order of sale by the court in any mortgage, deed of trust, or lien
foreclosure proceeding or upon execution of a judgment, or deed in lieu
of foreclosure to satisfy a mortgage or deed of trust.
(j) A conveyance to the federal housing administration or veterans
administration by an authorized mortgagee made pursuant to a contract
of insurance or guaranty with the federal housing administration or
veterans administration.
(k) A transfer in compliance with the terms of any lease or
contract upon which the tax as imposed by this chapter has been paid or
where the lease or contract was entered into prior to the date this tax
was first imposed.
(l) The sale of any grave or lot in an established cemetery.
(m) A sale by the United States, this state or any political
subdivision thereof, or a municipal corporation of this state.
(n) A sale to a regional ((transit)) transportation authority or
public corporation under RCW 81.112.320 under a sale/leaseback
agreement under RCW 81.112.300.
(o) A transfer of real property, however effected, if it consists
of a mere change in identity or form of ownership of an entity where
there is no change in the beneficial ownership. These include
transfers to a corporation or partnership which is wholly owned by the
transferor and/or the transferor's spouse or children: PROVIDED, That
if thereafter such transferee corporation or partnership voluntarily
transfers such real property, or such transferor, spouse, or children
voluntarily transfer stock in the transferee corporation or interest in
the transferee partnership capital, as the case may be, to other than
(1) the transferor and/or the transferor's spouse or children, (2) a
trust having the transferor and/or the transferor's spouse or children
as the only beneficiaries at the time of the transfer to the trust, or
(3) a corporation or partnership wholly owned by the original
transferor and/or the transferor's spouse or children, within three
years of the original transfer to which this exemption applies, and the
tax on the subsequent transfer has not been paid within sixty days of
becoming due, excise taxes shall become due and payable on the original
transfer as otherwise provided by law.
(p)(i) A transfer that for federal income tax purposes does not
involve the recognition of gain or loss for entity formation,
liquidation or dissolution, and reorganization, including but not
limited to nonrecognition of gain or loss because of application of
section 332, 337, 351, 368(a)(1), 721, or 731 of the Internal Revenue
Code of 1986, as amended.
(ii) However, the transfer described in (p)(i) of this subsection
cannot be preceded or followed within a twelve-month period by another
transfer or series of transfers, that, when combined with the otherwise
exempt transfer or transfers described in (p)(i) of this subsection,
results in the transfer of a controlling interest in the entity for
valuable consideration, and in which one or more persons previously
holding a controlling interest in the entity receive cash or property
in exchange for any interest the person or persons acting in concert
hold in the entity. This subsection (3)(p)(ii) does not apply to that
part of the transfer involving property received that is the real
property interest that the person or persons originally contributed to
the entity or when one or more persons who did not contribute real
property or belong to the entity at a time when real property was
purchased receive cash or personal property in exchange for that person
or persons' interest in the entity. The real estate excise tax under
this subsection (3)(p)(ii) is imposed upon the person or persons who
previously held a controlling interest in the entity.
Sec. 533 RCW 82.80.130 and 2006 c 318 s 4 are each amended to
read as follows:
(1) Public transportation benefit areas authorized to implement
passenger-only ferry service under RCW 36.57A.200 whose boundaries (a)
are on the Puget Sound, but (b) do not include an area where a regional
((transit)) transportation authority has been formed, may submit an
authorizing proposition to the voters and, if approved, may levy and
collect an excise tax, at a rate approved by the voters, but not
exceeding four-tenths of one percent on the value of every motor
vehicle owned by a resident of the taxing district, solely for the
purpose of providing passenger-only ferry service. The tax must be
collected only at the time of vehicle license renewal under chapter
46.16 RCW. The tax will be imposed on vehicles previously registered
in another state or nation when they are initially registered in this
state. The tax will not be imposed at the time of sale by a licensed
vehicle dealer. In a county imposing a motor vehicle excise tax
surcharge under RCW 81.100.060, the maximum tax rate under this section
must be reduced to a rate equal to four-tenths of one percent on the
value less the equivalent motor vehicle excise tax rate of the
surcharge imposed under RCW 81.100.060. This rate does not apply to
vehicles licensed under RCW 46.16.070 with an unladen weight more than
six thousand pounds, or to vehicles licensed under RCW 46.16.079,
46.16.085, or 46.16.090.
(2) The department of licensing shall administer and collect the
tax in accordance with chapter 82.44 RCW. The department shall deduct
a percentage amount, as provided by contract, not to exceed one percent
of the taxes collected, for administration and collection expenses
incurred by it. The remaining proceeds must be remitted to the custody
of the state treasurer for monthly distribution to the public
transportation benefit area.
(3) The public transportation benefit area imposing this tax shall
delay the effective date at least six months from the date the fee is
approved by the qualified voters of the authority area to allow the
department of licensing to implement administration and collection of
the tax.
(4) Before an authority may impose a tax authorized under this
section, the authorization for imposition of the tax must be approved
by a majority of the qualified electors of the authority area voting on
that issue.
NEW SECTION. Sec. 601 The following acts or parts of acts are
each repealed:
(1) RCW 29A.36.230 (Regional transportation investment district and
regional transit authority single ballot) and 2007 c 509 s 4;
(2) RCW 36.120.010 (Findings) and 2002 c 56 s 101;
(3) RCW 36.120.020 (Definitions) and 2006 c 334 s 13, 2006 c 311 s
4, & 2002 c 56 s 102;
(4) RCW 36.120.030 (Planning committee -- Formation) and 2006 c 311
s 5 & 2002 c 56 s 103;
(5) RCW 36.120.040 (Planning committee -- Duties) and 2006 c 311 s 6,
2003 c 194 s 1, & 2002 c 56 s 104;
(6) RCW 36.120.045 (Planning committee -- State route No. 520
improvements) and 2006 c 311 s 7;
(7) RCW 36.120.050 (Planning committee -- Taxes, fees, and tolls) and
2006 c 311 s 13, 2003 c 350 s 4, & 2002 c 56 s 105;
(8) RCW 36.120.060 (Project selection -- Performance criteria) and
2002 c 56 s 106;
(9) RCW 36.120.070 (Submission of ballot propositions to the
voters) and 2007 c 509 s 2, 2006 c 311 s 8, & 2002 c 56 s 107;
(10) RCW 36.120.080 (Formation -- Certification) and 2006 c 311 s 10
& 2002 c 56 s 108;
(11) RCW 36.120.090 (Governing board -- Composition) and 2002 c 56 s
109;
(12) RCW 36.120.100 (Governing board -- Organization) and 2002 c 56
s 110;
(13) RCW 36.120.110 (Governing board -- Powers and duties -- Intent)
and 2006 c 311 s 11 & 2002 c 56 s 111;
(14) RCW 36.120.120 (Treasurer) and 2002 c 56 s 112;
(15) RCW 36.120.130 (Indebtedness -- Bonds -- Limitation) and 2003 c
372 s 1 & 2002 c 56 s 113;
(16) RCW 36.120.140 (Transportation project or plan modification--Accountability) and 2003 c 194 s 2 & 2002 c 56 s 114;
(17) RCW 36.120.150 (Department of transportation -- Role) and 2002
c 56 s 115;
(18) RCW 36.120.160 (Ownership of improvements) and 2002 c 56 s
116;
(19) RCW 36.120.170 (Dissolution of district) and 2002 c 56 s 117;
(20) RCW 36.120.180 (Findings -- Regional models -- Grants) and 2002 c
56 s 118;
(21) RCW 36.120.190 (Joint ballot measure) and 2002 c 56 s 201;
(22) RCW 36.120.200 (Regional transportation investment district
account) and 2002 c 56 s 401;
(23) RCW 36.120.210 (Advisory ballot for Alaskan Way viaduct
improvements -- Preferred alternative for Alaskan Way viaduct and Seattle
Seawall improvements) and 2006 c 311 s 29;
(24) RCW 36.120.900 (Captions and subheadings not law -- 2002 c 56)
and 2002 c 56 s 501;
(25) RCW 36.120.901 (Severability -- 2002 c 56) and 2002 c 56 s 503;
(26) RCW 47.56.076 (Regional transportation investment district--Tolls) and 2006 c 311 s 19, 2005 c 335 s 3, & 2002 c 56 s 403;
(27) RCW 47.56.0761 (Regional transportation investment district--Tolls on Lake Washington bridges) and 2006 c 311 s 20;
(28) RCW 81.112.040 (Board appointments -- Voting -- Expenses) and 1994
c 109 s 1 & 1992 c 101 s 4;
(29) RCW 82.44.135 (Local government must contract with department
of licensing) and 2006 c 318 s 9; and
(30) RCW 82.80.005 ("District" defined) and 2002 c 56 s 415.
NEW SECTION. Sec. 602
NEW SECTION. Sec. 603 Part headings and captions used in this
act are not any part of the law.
NEW SECTION. Sec. 604 Sections 201 through 207 and 210 of this
act are each added to chapter
NEW SECTION. Sec. 605 If any provision of this act or its
application to any person or circumstance is held invalid, the
remainder of the act or the application of the provision to other
persons or circumstances is not affected.
NEW SECTION. Sec. 606 This act shall be liberally construed to
effect the policies and purposes of this act.
NEW SECTION. Sec. 607 The code reviser shall alphabetize and
renumber the definitions in RCW 81.112.020.
NEW SECTION. Sec. 608 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, except for sections 528 and 530 of this act which take
effect July 1, 2008.