AN ACT Relating to metropolitan park districts; amending RCW 82.14.050 and 82.14.060; adding new sections to chapter 35.61 RCW; and adding a new section to chapter 82.14 RCW.

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

Sec. 1. Section 6, chapter 94, Laws of 1970 ex. sess. as last amended by section 81, chapter 57, Laws of 1985 and RCW 82.14.050 are each amended to read as follows:

The counties, metropolitan park districts, metropolitan municipal corporations and cities 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 which 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, metropolitan park districts, metropolitan municipal corporations, and cities 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.

Sec. 2. Section 7, chapter 94, Laws of 1970 ex. sess. as last amended by section 11, chapter 4, Laws of 1981 2nd ex. sess. and RCW 82.14.060 are each amended to read as follows:

Bimonthly the state treasurer shall make distribution from the local sales and use tax account to the counties, metropolitan park districts, metropolitan municipal corporations and cities the amount of tax collected on behalf of each county, metropolitan municipal corporation or city, less the deduction provided for in RCW 82.14.050. The state treasurer shall make the distribution under this section without appropriation.

In the event that any ordinance or resolution imposes a sales and use tax at a rate in excess of the applicable limits contained herein, such ordinance or resolution shall not be considered void in toto, but only with respect to that portion of the rate which is in excess of the applicable limits contained herein.

NEW SECTION. Sec. 3. A new section is added to chapter 35.61 RCW to read as follows:

The legislature finds that metropolitan park districts which contain a city with a population greater than one hundred thousand lack adequate sources of revenue to carry out essential metropolitan park district municipal purposes in heavily populated urban areas. The legislature further finds that the most efficient and appropriate methods of deriving revenues for such purposes is to vest additional taxing powers in the governing bodies of the larger metropolitan park districts, which power they may or may not implement. The legislature intends to provide the means by which essential metropolitan park district municipal purposes can be financially served should they choose to employ them.

Therefore, the legislature finds that to provide the necessary revenues required to carry out metropolitan park district municipal purposes, a metropolitan park district which shall contain a city with a population greater than one hundred thousand shall be enabled to levy a retail sales and use tax as prescribed in chapter 82.14 RCW.

NEW SECTION. Sec. 4. A new section is added to chapter 35.61 RCW to read as follows:

A metropolitan park district which shall contain a city with a population greater than one hundred thousand and which elects to utilize the optional sales and use tax authority as the means of generating general fund operating tax revenue may not impose any general property tax levy for the support of such metropolitan park district. Notwithstanding the provisions of RCW 84.52.043 and 84.52.050, the board is hereby authorized to levy a property tax on the assessed value of property within a metropolitan park district when authorized to do so at a special election conducted in accordance with and subject to all the requirements of the state Constitution and laws of the state now in force or hereafter enacted governing the limitation of tax levies. The board is hereby authorized to call a special election for the purpose of submitting to the qualified voters of the park district a proposition to levy the property tax specifically authorized by section 3 of this act. The manner of submitting any such proposition, of certifying the same, and of giving or publishing notice thereof, shall be as provided by law for the submission of propositions by cities or towns. The board when authorized by its qualified electors shall include in its tax levy for each year a sufficient sum to pay the interest on all outstanding bonds and may include a sufficient amount to create a sinking fund for the redemption of all outstanding bonds. The levy shall be certified to the proper county officials for collection the same as other general taxes and when collected, the tax shall be placed in the metropolitan park district fund and paid out on warrants.

NEW SECTION. Sec. 5. A new section is added to chapter 82.14 RCW to read as follows:

The governing body of any metropolitan park district while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, fix and impose a sales and use tax in accordance with the terms of this chapter. Such tax 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 metropolitan park district as the case may be. The rate of such tax imposed by a metropolitan park district shall be three-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.