BILL REQ. #: H-0852.1
State of Washington | 62nd Legislature | 2011 Regular Session |
Read first time 01/26/11. Referred to Committee on Ways & Means.
AN ACT Relating to extending the public facility district sales and use tax for certain regional centers; and amending RCW 82.14.390.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.14.390 and 2008 c 48 s 1 are each amended to read
as follows:
(1) Except as provided in subsection (7) of this section, the
governing body of a public facilities district (a) created before July
31, 2002, under chapter 35.57 or 36.100 RCW ((that commences
construction of a new regional center, or improvement or rehabilitation
of an existing new regional center, before January 1, 2004)); (b)
created before July 1, 2006, under chapter 35.57 RCW in a county or
counties in which there are no other public facilities districts on
June 7, 2006, and in which the total population in the public
facilities district is greater than ninety thousand ((that commences
construction of a new regional center before February 1, 2007)); (c)
created under the authority of RCW 35.57.010(1)(d); or (d) created
before September 1, 2007, under chapter 35.57 or 36.100 RCW, in a
county or counties in which there are no other public facilities
districts on July 22, 2007, and in which the total population in the
public facilities district is greater than seventy thousand((, that
commences construction of a new regional center before January 1, 2009,
or before January 1, 2011)), in the case of a new regional center in a
county designated by the president as a disaster area in December 2007,
may impose a sales and use tax in accordance with the terms of this
chapter. The tax is in addition to other taxes authorized by law and
shall 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 public facilities district. The rate of tax ((shall))
may not exceed 0.033 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.
(2)(a) The governing body of a public facilities district imposing
a sales and use tax under the authority of this section may increase
the rate of tax up to 0.037 percent if, within three fiscal years of
July 1, 2008, the department determines that, as a result of RCW
82.14.490 and the chapter 6, Laws of 2007 amendments to RCW 82.14.020,
a public facilities district's sales and use tax collections for fiscal
years after July 1, 2008, have been reduced by a net loss of at least
0.50 percent from the fiscal year before July 1, 2008. The fiscal year
in which this section becomes effective is the first fiscal year after
July 1, 2008.
(b) The department ((shall)) must determine sales and use tax
collection net losses under this section as provided in RCW 82.14.500
(2) and (3). The department shall provide written notice of its
determinations to public facilities districts. Determinations by the
department of a public facilities district's sales and use tax
collection net losses as a result of RCW 82.14.490 and the chapter 6,
Laws of 2007 amendments to RCW 82.14.020 are final and not appealable.
(c) A public facilities district may increase its rate of tax after
it has received written notice from the department as provided in (b)
of this subsection. The increase in the rate of tax must be made in
0.001 percent increments and must be the least amount necessary to
mitigate the net loss in sales and use tax collections as a result of
RCW 82.14.490 and the chapter 6, Laws of 2007 amendments to RCW
82.14.020. The increase in the rate of tax is subject to RCW
82.14.055.
(3) The tax imposed under subsection (1) of this section ((shall))
must be deducted from the amount of tax otherwise required to be
collected or paid over to the department of revenue under chapter 82.08
or 82.12 RCW. The department of revenue ((shall)) must perform the
collection of such taxes on behalf of the county at no cost to the
public facilities district.
(4) No tax may be collected under this section before August 1,
2000. The tax imposed in this section ((shall)) expires when the bonds
issued for the construction, improvement, rehabilitation, or expansion
of the regional center and related parking facilities are retired, but
not more than ((twenty)) thirty-five years after the tax is first
collected.
(5) Moneys collected under this section ((shall)) may only be used
for the purposes set forth in RCW 35.57.020 and must be matched with an
amount from other public or private sources equal to thirty-three
percent of the amount collected under this section, provided that
amounts generated from nonvoter approved taxes authorized under chapter
35.57 RCW or nonvoter approved taxes authorized under chapter 36.100
RCW shall not constitute a public or private source. For the purpose
of this section, public or private sources includes, but is not limited
to, cash or in-kind contributions used in all phases of the development
or improvement of the regional center, land that is donated and used
for the siting of the regional center, cash or in-kind contributions
from public or private foundations, or amounts attributed to private
sector partners as part of a public and private partnership agreement
negotiated by the public facilities district.
(6) The combined total tax levied under this section ((shall)) may
not be greater than 0.037 percent. If both a public facilities
district created under chapter 35.57 RCW and a public facilities
district created under chapter 36.100 RCW impose a tax under this
section, the tax imposed by a public facilities district created under
chapter 35.57 RCW ((shall)) must be credited against the tax imposed by
a public facilities district created under chapter 36.100 RCW.
(7) A public facilities district created under chapter 36.100 RCW
is not eligible to impose the tax under this section if the legislative
authority of the county where the public facilities district is located
has imposed a sales and use tax under RCW 82.14.0485 or 82.14.0494.