H-1538              _______________________________________________

                                                   HOUSE BILL NO. 1192

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State of Washington                              49th Legislature                              1985 Regular Session

By Representative Brough

Read first time 2/8/85 and referred to Committee on Ways & Means.

AN ACT Relating to convention and trade facilities; and amending RCW 67.40.090.

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

        Sec. 1.  Section 9, chapter 34, Laws of 1982 and RCW 67.40.090 are each amended to read as follows:

          Commencing  April 1, 1982, there is imposed, and the department of revenue shall collect, in King county  a special excise tax on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, except that no such tax may be levied on any premises having fewer than sixty lodging units  or truckstops that provide full diesel repair, fueling, food, and lodging primarily for long-haul truckers.  It shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes rental or lease of real property and not a mere license to use or enjoy the same.  The legislature on behalf of the state pledges to maintain and continue this tax until the bonds authorized by this chapter are fully redeemed, both principal and interest.

          The rate of the tax imposed under this section shall be:

          (1) From April 1, 1982, through December 31, 1982, inclusive, three percent in the city of Seattle and two percent in King county outside the city of Seattle; and

          (2) On and after January 1, 1983, five percent in the city of Seattle and two percent in King county outside the city of Seattle.

          The proceeds of the special excise tax shall be deposited in the state convention and trade center account.  Chapter 82.32 RCW applies to the tax imposed under this section.