Document Marysville_doc_151f1de62e

10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 1/18 Chapter Chapter 67.28 67.28 RCW RCW Chapter Listing Chapter Listing I I RCW Dispositions RCW Dispositions PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES Sections Sections 67.28.080 67.28.080 Definitions. Definitions. 67.28.120 67.28.120 Authorization to acquire and operate tourism-related facilities. Authorization to acquire and operate tourism-related facilities. 67.28.125 67.28.125 Selling convention center facilities Selling convention center facilities—Smaller counties within national scenic areas. Smaller counties within national scenic areas. 67.28.130 67.28.130 Conveyance or lease of lands, properties or facilities authorized Conveyance or lease of lands, properties or facilities authorized—Joint participation, use Joint participation, use of facilities. of facilities. 67.28.140 67.28.140 Declaration of public purpose Declaration of public purpose—Right of eminent domain. Right of eminent domain. 67.28.150 67.28.150 Issuance of general obligation bonds Issuance of general obligation bonds—Maturity Maturity—Methods of payment. Methods of payment. 67.28.160 67.28.160 Revenue bonds Revenue bonds—Issuance, sale, form, term, payment, reserves, actions. Issuance, sale, form, term, payment, reserves, actions. 67.28.170 67.28.170 Power to lease all or part of facilities Power to lease all or part of facilities—Disposition of proceeds. Disposition of proceeds. 67.28.180 67.28.180 Lodging tax authorized Lodging tax authorized—Conditions. Conditions. 67.28.1801 67.28.1801 Credit against sales tax due on same lodging. Credit against sales tax due on same lodging. 67.28.181 67.28.181 Special excise taxes authorized Special excise taxes authorized—Rates Rates—Credits for city or town tax by county Credits for city or town tax by county—Limits. Limits. 67.28.1815 67.28.1815 Revenue Revenue—Special fund Special fund—Uses for tourism promotion and tourism facility acquisition and Uses for tourism promotion and tourism facility acquisition and operation. operation. 67.28.1816 67.28.1816 Lodging tax Lodging tax—Tourism promotion. Tourism promotion. 67.28.1817 67.28.1817 Lodging tax advisory committee in large municipalities Lodging tax advisory committee in large municipalities—Submission of proposal for Submission of proposal for imposition of or change in tax or use imposition of or change in tax or use—Comments. Comments. 67.28.183 67.28.183 Exemption from tax Exemption from tax—Emergency lodging for homeless persons Emergency lodging for homeless persons—Conditions. Conditions. 67.28.184 67.28.184 Use of hotel-motel tax revenues by cities for professional sports franchise facilities Use of hotel-motel tax revenues by cities for professional sports franchise facilities limited. limited. 67.28.186 67.28.186 Exemption from tax Exemption from tax—Temporary medical housing. Temporary medical housing. 67.28.200 67.28.200 Special excise tax authorized Special excise tax authorized—Exemptions may be established Exemptions may be established—Collection. Collection. 67.28.220 67.28.220 Powers additional and supplemental to other laws. Powers additional and supplemental to other laws. 67.28.225 67.28.225 Compliance with prevailing wages on public works provisions. Compliance with prevailing wages on public works provisions. 67.28.8001 67.28.8001 Reports by municipalities Reports by municipalities—Summary and analysis by department of community, trade, Summary and analysis by department of community, trade, and economic development. and economic development. NOTES: NOTES: Multipurpose community centers: Chapter Multipurpose community centers: Chapter 35.59 35.59 RCW. RCW. Stadiums, coliseums, powers of counties to build and operate: RCW Stadiums, coliseums, powers of counties to build and operate: RCW 36.68.090 36.68.090. Tax changes: RCW Tax changes: RCW 82.14.055 82.14.055. Tax rate calculation errors: RCW Tax rate calculation errors: RCW 82.32.430 82.32.430. ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 2/18 RCW RCW 67.28.080 67.28.080 Definitions. Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. otherwise. "Acquisition" includes, but is not limited to, siting, acquisition, design, construction, "Acquisition" includes, but is not limited to, siting, acquisition, design, construction, refurbishing, expansion, repair, and improvement, including paying or securing the payment of all or any refurbishing, expansion, repair, and improvement, including paying or securing the payment of all or any portion of general obligation bonds, leases, revenue bonds, or other obligations issued or incurred for portion of general obligation bonds, leases, revenue bonds, or other obligations issued or incurred for such purpose or purposes under this chapter. such purpose or purposes under this chapter. "Municipality" means any county, city or town of the state of Washington. "Municipality" means any county, city or town of the state of Washington. "Operation" includes, but is not limited to, operation, management, and marketing. "Operation" includes, but is not limited to, operation, management, and marketing. "Person" means the federal government or any agency thereof, the state or any agency, "Person" means the federal government or any agency thereof, the state or any agency, subdivision, taxing district or municipal corporation thereof other than county, city or town, any private subdivision, taxing district or municipal corporation thereof other than county, city or town, any private corporation, partnership, association, or individual. corporation, partnership, association, or individual. "Tourism" means economic activity resulting from tourists, which may include sales of "Tourism" means economic activity resulting from tourists, which may include sales of overnight lodging, meals, tours, gifts, or souvenirs. overnight lodging, meals, tours, gifts, or souvenirs. "Tourism promotion" means activities, operations, and expenditures designed to increase "Tourism promotion" means activities, operations, and expenditures designed to increase tourism, including but not limited to advertising, publicizing, or otherwise distributing information for the tourism, including but not limited to advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists; developing strategies to expand tourism; operating tourism purpose of attracting and welcoming tourists; developing strategies to expand tourism; operating tourism promotion agencies; and funding the marketing of or the operation of special events and festivals promotion agencies; and funding the marketing of or the operation of special events and festivals designed to attract tourists. designed to attract tourists. "Tourism-related facility" means real or tangible personal property with a usable life of three or "Tourism-related facility" means real or tangible personal property with a usable life of three or more years, or constructed with volunteer labor that is: Owned by a public entity; (ii) owned by a more years, or constructed with volunteer labor that is: Owned by a public entity; (ii) owned by a nonprofit organization described under section 501(c)(3) of the federal internal revenue code of 1986, as nonprofit organization described under section 501(c)(3) of the federal internal revenue code of 1986, as amended; or (iii) owned by a nonprofit organization described under section 501(c)(6) of the federal amended; or (iii) owned by a nonprofit organization described under section 501(c)(6) of the federal internal revenue code of 1986, as amended, a business organization, destination marketing internal revenue code of 1986, as amended, a business organization, destination marketing organization, main street organization, lodging association, or chamber of commerce and used to organization, main street organization, lodging association, or chamber of commerce and used to support tourism, performing arts, or to accommodate tourist activities. support tourism, performing arts, or to accommodate tourist activities. [ [ 2013 c 196 § 2 2013 c 196 § 2. Prior: . Prior: 2007 c 497 § 1 2007 c 497 § 1; ; 1997 c 452 § 2 1997 c 452 § 2; ; 1991 c 357 § 1 1991 c 357 § 1; ; 1967 c 236 § 1 1967 c 236 § NOTES: NOTES: Effective date Effective date—2013 c 196: 2013 c 196: See note following RCW See note following RCW 67.28.1816 67.28.1816. Intent Intent—1997 c 452: 1997 c 452: "The intent of this act is to provide uniform standards for local option "The intent of this act is to provide uniform standards for local option excise taxation of lodging." [ excise taxation of lodging." [ 1997 c 452 § 1 1997 c 452 § Severability Severability—1997 c 452: 1997 c 452: "If any provision of this act or its application to any person or "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 circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ or circumstances is not affected." [ 1997 c 452 § 24 1997 c 452 § Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. Effective date, application Effective date, application—1991 c 357: 1991 c 357: "This act is necessary for the immediate "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect after immediately [effect immediately (May 21, 1991)]. This act public institutions, and shall take effect after immediately [effect immediately (May 21, 1991)]. This act applies retroactively to all actions taken under chapter applies retroactively to all actions taken under chapter 67.28 67.28 RCW on or after January 1, 1990." [ RCW on or after January 1, 1990." [ 1991 c 1991 c 357 § 5 357 § ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 3/18 Clarification of permitted use or purpose: 2000 c 256. Clarification of permitted use or purpose: 2000 c 256. RCW RCW 67.28.120 67.28.120 Authorization to acquire and operate tourism-related facilities. Authorization to acquire and operate tourism-related facilities. Any municipality is authorized either individually or jointly with any other municipality, or person, Any municipality is authorized either individually or jointly with any other municipality, or person, or any combination thereof, to acquire and to operate tourism-related facilities, whether located within or or any combination thereof, to acquire and to operate tourism-related facilities, whether located within or without such municipality. without such municipality. [ [ 1997 c 452 § 7 1997 c 452 § 7; ; 1979 ex.s. c 222 § 1 1979 ex.s. c 222 § 1; ; 1973 2nd ex.s. c 34 § 1 1973 2nd ex.s. c 34 § 1; ; 1967 c 236 § 5 1967 c 236 § NOTES: NOTES: Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. RCW RCW 67.28.125 67.28.125 Selling convention center facilities Selling convention center facilities—Smaller counties within national scenic areas. Smaller counties within national scenic areas. The provisions of this section shall apply to any municipality in any county located in whole or in The provisions of this section shall apply to any municipality in any county located in whole or in part in a national scenic area when the population of the county is less than 20,000. The provisions of part in a national scenic area when the population of the county is less than 20,000. The provisions of this section shall also apply to the county when the county contains in whole or in part a national scenic this section shall also apply to the county when the county contains in whole or in part a national scenic area and the population of the county is less than 20,000. area and the population of the county is less than 20,000. The legislative body of any municipality or the county legislative authority is authorized to sell The legislative body of any municipality or the county legislative authority is authorized to sell to any public or private person, including a corporation, partnership, joint venture, or any other business to any public or private person, including a corporation, partnership, joint venture, or any other business entity, any convention center facility it owns in whole or in part. entity, any convention center facility it owns in whole or in part. The price and other terms and conditions shall be as the legislative body or authority shall The price and other terms and conditions shall be as the legislative body or authority shall determine. determine. [ [ 1991 c 357 § 2 1991 c 357 § NOTES: NOTES: Effective date, application Effective date, application—1991 c 357: 1991 c 357: See note following RCW See note following RCW 67.28.080 67.28.080. RCW RCW 67.28.130 67.28.130 Conveyance or lease of lands, properties or facilities authorized Conveyance or lease of lands, properties or facilities authorized—Joint Joint participation, use of facilities. participation, use of facilities. ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 4/18 Any municipality, taxing district, or municipal corporation is authorized to convey or lease any Any municipality, taxing district, or municipal corporation is authorized to convey or lease any lands, properties or facilities to any other municipality for the development by such other municipality of lands, properties or facilities to any other municipality for the development by such other municipality of tourism-related facilities or to provide for the joint use of such lands, properties or facilities, or to tourism-related facilities or to provide for the joint use of such lands, properties or facilities, or to participate in the financing of all or any part of the public facilities on such terms as may be fixed by participate in the financing of all or any part of the public facilities on such terms as may be fixed by agreement between the respective legislative bodies without submitting the matter to the voters of such agreement between the respective legislative bodies without submitting the matter to the voters of such municipalities, unless the provisions of general law applicable to the incurring of municipal indebtedness municipalities, unless the provisions of general law applicable to the incurring of municipal indebtedness shall require such submission. shall require such submission. [ [ 1997 c 452 § 8 1997 c 452 § 8; ; 1979 ex.s. c 222 § 2 1979 ex.s. c 222 § 2; ; 1973 2nd ex.s. c 34 § 2 1973 2nd ex.s. c 34 § 2; ; 1967 c 236 § 6 1967 c 236 § NOTES: NOTES: Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. RCW RCW 67.28.140 67.28.140 Declaration of public purpose Declaration of public purpose—Right of eminent domain. Right of eminent domain. The acts authorized herein are declared to be strictly for the public purposes of the municipalities The acts authorized herein are declared to be strictly for the public purposes of the municipalities authorized to perform same. Any municipality as defined in RCW authorized to perform same. Any municipality as defined in RCW 67.28.080 67.28.080 shall have the power to shall have the power to acquire by condemnation and purchase any lands and property rights, both within and without its acquire by condemnation and purchase any lands and property rights, both within and without its boundaries, which are necessary to carry out the purposes of this chapter. Such right of eminent domain boundaries, which are necessary to carry out the purposes of this chapter. Such right of eminent domain shall be exercised by the legislative body of each such municipality in the manner provided by applicable shall be exercised by the legislative body of each such municipality in the manner provided by applicable general law or under chapter general law or under chapter 8.12 8.12 RCW. RCW. [ [ 1967 c 236 § 7 1967 c 236 § RCW RCW 67.28.150 67.28.150 Issuance of general obligation bonds Issuance of general obligation bonds—Maturity Maturity—Methods of payment. Methods of payment. To carry out the purposes of this chapter including, but not limited to, financing loans or grants to To carry out the purposes of this chapter including, but not limited to, financing loans or grants to nonprofit organizations or public housing authorities for affordable workforce housing within one-half mile nonprofit organizations or public housing authorities for affordable workforce housing within one-half mile of a transit station, any municipality has the power to issue general obligation bonds within the limitations of a transit station, any municipality has the power to issue general obligation bonds within the limitations now or hereafter prescribed by the laws of this state. Such general obligation bonds must be authorized, now or hereafter prescribed by the laws of this state. Such general obligation bonds must be authorized, executed, issued, and made payable as other general obligation bonds of such municipality. However, executed, issued, and made payable as other general obligation bonds of such municipality. However, the governing body of such municipality may provide that such bonds mature in not to exceed forty years the governing body of such municipality may provide that such bonds mature in not to exceed forty years from the date of their issue, may provide that such bonds also be made payable from any special taxes from the date of their issue, may provide that such bonds also be made payable from any special taxes provided for in this chapter and may pledge such special taxes to the repayment of the bonds, and may provided for in this chapter and may pledge such special taxes to the repayment of the bonds, and may provide that such bonds also be made payable from any otherwise unpledged revenue, which may be provide that such bonds also be made payable from any otherwise unpledged revenue, which may be derived from the ownership or operation of any properties. derived from the ownership or operation of any properties. [ [ 2015 c 102 § 1 2015 c 102 § 1; ; 1997 c 452 § 9 1997 c 452 § 9; ; 1984 c 186 § 56 1984 c 186 § 56; ; 1967 c 236 § 8 1967 c 236 § ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 5/18 NOTES: NOTES: Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. Purpose Purpose—1984 c 186: 1984 c 186: See note following RCW See note following RCW 39.46.110 39.46.110. RCW RCW 67.28.160 67.28.160 Revenue bonds Revenue bonds—Issuance, sale, form, term, payment, reserves, actions. Issuance, sale, form, term, payment, reserves, actions. To carry out the purposes of this chapter including, but not limited to, financing loans or grants To carry out the purposes of this chapter including, but not limited to, financing loans or grants to nonprofit organizations or public housing authorities for affordable workforce housing within one-half to nonprofit organizations or public housing authorities for affordable workforce housing within one-half mile of a transit station, the legislative body of any municipality has the power to issue revenue bonds mile of a transit station, the legislative body of any municipality has the power to issue revenue bonds without submitting the matter to the voters of the municipality and may pledge the special taxes provided without submitting the matter to the voters of the municipality and may pledge the special taxes provided for in this chapter to the repayment of such revenue bonds. However, the legislative body must create a for in this chapter to the repayment of such revenue bonds. However, the legislative body must create a special fund or funds for the sole purpose of paying the principal of and interest on the bonds of each special fund or funds for the sole purpose of paying the principal of and interest on the bonds of each such issue, into which fund or funds the legislative body may obligate the municipality to pay all or part of such issue, into which fund or funds the legislative body may obligate the municipality to pay all or part of amounts collected from the special taxes provided for in this chapter, and/or to pay such amounts of the amounts collected from the special taxes provided for in this chapter, and/or to pay such amounts of the gross revenue of all or any part of the facilities constructed, acquired, improved, added to, repaired, or gross revenue of all or any part of the facilities constructed, acquired, improved, added to, repaired, or replaced pursuant to this chapter, as the legislative body determines. The principal of and interest on replaced pursuant to this chapter, as the legislative body determines. The principal of and interest on such bonds is payable only out of such special fund or funds, and the owners of such bonds must have a such bonds is payable only out of such special fund or funds, and the owners of such bonds must have a lien and charge against the gross revenue pledged to such fund. lien and charge against the gross revenue pledged to such fund. The revenue bonds and the interest thereon issued against the fund or funds constitutes a The revenue bonds and the interest thereon issued against the fund or funds constitutes a claim of the owners thereof only as against such fund or funds and the revenue pledged therefor, and claim of the owners thereof only as against such fund or funds and the revenue pledged therefor, and does not constitute a general indebtedness of the municipality. does not constitute a general indebtedness of the municipality. Each revenue bond must state upon its face that it is payable from such special fund or funds, Each revenue bond must state upon its face that it is payable from such special fund or funds, and all revenue bonds issued under this chapter are negotiable securities within the provisions of the law and all revenue bonds issued under this chapter are negotiable securities within the provisions of the law of this state. The revenue bonds may be registered either as to principal only or as to principal and of this state. The revenue bonds may be registered either as to principal only or as to principal and interest as provided in RCW interest as provided in RCW 39.46.030 39.46.030, or may be bearer bonds. The revenue bonds must be: , or may be bearer bonds. The revenue bonds must be: In such denominations as the legislative body deems proper; In such denominations as the legislative body deems proper; (ii) Payable at such time or times and at such places, as determined by the legislative body; (ii) Payable at such time or times and at such places, as determined by the legislative body; (iii) Executed in such manner and bear interest at such rate or rates, as determined by the (iii) Executed in such manner and bear interest at such rate or rates, as determined by the legislative body; and legislative body; and (iv) Sold in such manner as the legislative body deems to be for the best interests of the (iv) Sold in such manner as the legislative body deems to be for the best interests of the municipality, either at public or private sale. municipality, either at public or private sale. The legislative body may at the time of the issuance of the revenue bonds make covenants The legislative body may at the time of the issuance of the revenue bonds make covenants with the owners of such bonds as it may deem necessary to secure and guaranty the payment of the with the owners of such bonds as it may deem necessary to secure and guaranty the payment of the principal thereof and the interest thereon, including but not being limited to covenants to set aside principal thereof and the interest thereon, including but not being limited to covenants to set aside adequate reserves to secure or guaranty the payment of such principal and interest, to pledge and apply adequate reserves to secure or guaranty the payment of such principal and interest, to pledge and apply thereto part or all of any lawfully authorized special taxes provided for in this chapter, to maintain rates, thereto part or all of any lawfully authorized special taxes provided for in this chapter, to maintain rates, charges, or rentals sufficient with other available moneys to pay such principal and interest and to charges, or rentals sufficient with other available moneys to pay such principal and interest and to maintain adequate coverage over debt service, to appoint a trustee or trustees for the bond owners, to maintain adequate coverage over debt service, to appoint a trustee or trustees for the bond owners, to safeguard the expenditure of the proceeds of sale of such bonds and to fix the powers and duties of safeguard the expenditure of the proceeds of sale of such bonds and to fix the powers and duties of such trustee or trustees and to make such other covenants as the legislative body may deem necessary such trustee or trustees and to make such other covenants as the legislative body may deem necessary to accomplish the most advantageous sale of such bonds. For revenue bonds issued for the purpose of to accomplish the most advantageous sale of such bonds. For revenue bonds issued for the purpose of funding affordable workforce housing projects within one-half mile of a transit station, where such funding affordable workforce housing projects within one-half mile of a transit station, where such ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 6/18 revenue bonds are reasonably expected to be awarded to projects that can expend the funds within revenue bonds are reasonably expected to be awarded to projects that can expend the funds within three years after bond issuance, the legislative body must require that the aggregate debt service on all three years after bond issuance, the legislative body must require that the aggregate debt service on all such outstanding revenue bonds be limited to no more than fifty percent of the revenue collected under such outstanding revenue bonds be limited to no more than fifty percent of the revenue collected under RCW RCW 67.28.180 67.28.180(3)(d)(ii), and that at least ten percent of the aggregate proceeds of all such outstanding and that at least ten percent of the aggregate proceeds of all such outstanding revenue bonds be committed to finance one or more projects by an authority under chapter revenue bonds be committed to finance one or more projects by an authority under chapter 43.167 43.167 RCW RCW to promote sustainable workplace opportunities near a community impacted by the construction or to promote sustainable workplace opportunities near a community impacted by the construction or operation of tourism-related facilities. The legislative body may also provide that revenue bonds payable operation of tourism-related facilities. The legislative body may also provide that revenue bonds payable out of the same source may later be issued on a parity with revenue bonds being issued and sold. out of the same source may later be issued on a parity with revenue bonds being issued and sold. The legislative body may include in the principal amount of any such revenue bond issue an The legislative body may include in the principal amount of any such revenue bond issue an amount for engineering, architectural, planning, financial, legal, and other services and charges incident amount for engineering, architectural, planning, financial, legal, and other services and charges incident to the acquisition or construction of public stadium facilities, convention center facilities, performing arts to the acquisition or construction of public stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts center facilities, an amount to establish necessary reserves, an center facilities, and/or visual arts center facilities, an amount to establish necessary reserves, an amount for working capital, and an amount necessary for interest during the period of construction of any amount for working capital, and an amount necessary for interest during the period of construction of any facilities to be financed from the proceeds of such issue plus six months. The legislative body may, if it facilities to be financed from the proceeds of such issue plus six months. The legislative body may, if it deems it in the best interest of the municipality, provide in any contract for the construction or acquisition deems it in the best interest of the municipality, provide in any contract for the construction or acquisition of any facilities or additions or improvements thereto or replacements or extensions thereof that payment of any facilities or additions or improvements thereto or replacements or extensions thereof that payment therefor may be made only in such revenue bonds. therefor may be made only in such revenue bonds. If the municipality fails to carry out or perform any of its obligations or covenants made in the If the municipality fails to carry out or perform any of its obligations or covenants made in the authorization, issuance, and sale of such bonds, the owner of any such bond may bring action against authorization, issuance, and sale of such bonds, the owner of any such bond may bring action against the municipality and compel the performance of any or all of such covenants. the municipality and compel the performance of any or all of such covenants. Notwithstanding subsection of this section, such bonds may be issued and sold in Notwithstanding subsection of this section, such bonds may be issued and sold in accordance with chapter accordance with chapter 39.46 39.46 RCW. RCW. [ [ 2015 c 102 § 2 2015 c 102 § 2; ; 1997 c 452 § 10 1997 c 452 § 10; ; 1983 c 167 § 168 1983 c 167 § 168; ; 1979 ex.s. c 222 § 3 1979 ex.s. c 222 § 3; ; 1973 2nd ex.s. c 34 § 3 1973 2nd ex.s. c 34 § 3; 1967 c 236 § 9 1967 c 236 § NOTES: NOTES: Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. Liberal construction Liberal construction—Severability Severability—1983 c 167: 1983 c 167: See RCW See RCW 39.46.010 39.46.010 and note following. and note following. RCW RCW 67.28.170 67.28.170 Power to lease all or part of facilities Power to lease all or part of facilities—Disposition of proceeds. Disposition of proceeds. The legislative body of any municipality owning or operating tourism-related facilities acquired The legislative body of any municipality owning or operating tourism-related facilities acquired under this chapter shall have power to lease to any municipality or person, or to contract for the use or under this chapter shall have power to lease to any municipality or person, or to contract for the use or operation by any municipality or person, of all or any part of the facilities authorized by this chapter, operation by any municipality or person, of all or any part of the facilities authorized by this chapter, including but not limited to parking facilities, concession facilities of all kinds and any property or property including but not limited to parking facilities, concession facilities of all kinds and any property or property rights appurtenant to such tourism-related facilities, for such period and under such terms and conditions rights appurtenant to such tourism-related facilities, for such period and under such terms and conditions and upon such rentals, fees and charges as such legislative body may determine, and may pledge all or and upon such rentals, fees and charges as such legislative body may determine, and may pledge all or any portion of such rentals, fees and charges and all other revenue derived from the ownership and/or any portion of such rentals, fees and charges and all other revenue derived from the ownership and/or operation of such facilities to pay and to secure the payment of general obligation bonds and/or revenue operation of such facilities to pay and to secure the payment of general obligation bonds and/or revenue bonds of such municipality issued for authorized tourism-related facilities purposes. bonds of such municipality issued for authorized tourism-related facilities purposes. ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 7/18 [ [ 1997 c 452 § 11 1997 c 452 § 11; ; 1979 ex.s. c 222 § 4 1979 ex.s. c 222 § 4; ; 1973 2nd ex.s. c 34 § 4 1973 2nd ex.s. c 34 § 4; ; 1967 c 236 § 10 1967 c 236 § NOTES: NOTES: Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. RCW RCW 67.28.180 67.28.180 Lodging tax authorized Lodging tax authorized—Conditions. Conditions. Subject to the conditions set forth in subsections and of this section, the legislative Subject to the conditions set forth in subsections and of this section, the legislative body of any county or any city, is authorized to levy and collect a special excise tax of not to exceed two body of any county or any city, is authorized to levy and collect a special excise tax of not to exceed two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter percent on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82.08 82.08 RCW. RCW. Any levy authorized by this section is subject to the following: Any levy authorized by this section is subject to the following: Any county ordinance or resolution adopted pursuant to this section must contain, in addition Any county ordinance or resolution adopted pursuant to this section must contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax for the full amount of any city tax imposed pursuant to this section upon the same taxable event. tax for the full amount of any city tax imposed pursuant to this section upon the same taxable event. In the event that any county has levied the tax authorized by this section and has, prior to In the event that any county has levied the tax authorized by this section and has, prior to June 26, 1975, either pledged the tax revenues for payment of principal and interest on city revenue or June 26, 1975, either pledged the tax revenues for payment of principal and interest on city revenue or general obligation bonds authorized and issued pursuant to RCW general obligation bonds authorized and issued pursuant to RCW 67.28.150 67.28.150 and and 67.28.160 67.28.160 or has or has authorized and issued revenue or general obligation bonds pursuant to the provisions of RCW authorized and issued revenue or general obligation bonds pursuant to the provisions of RCW 67.28.150 67.28.150 and and 67.28.160 67.28.160, such county is exempt from the provisions of of this subsection, to the extent that the , such county is exempt from the provisions of of this subsection, to the extent that the tax revenues are pledged for payment of principal and interest on bonds issued at any time pursuant to tax revenues are pledged for payment of principal and interest on bonds issued at any time pursuant to the provisions of RCW the provisions of RCW 67.28.150 67.28.150 and and 67.28.160 67.28.160. However, so much of such pledged tax revenues, . However, so much of such pledged tax revenues, together with any investment earnings thereon, not immediately necessary for actual payment of together with any investment earnings thereon, not immediately necessary for actual payment of principal and interest on such bonds may be used: In any county with a population of one million five principal and interest on such bonds may be used: In any county with a population of one million five hundred thousand or more, for repayment either of limited tax levy general obligation bonds or of any hundred thousand or more, for repayment either of limited tax levy general obligation bonds or of any county fund or account from which a loan was made, the proceeds from the bonds or loan being used to county fund or account from which a loan was made, the proceeds from the bonds or loan being used to pay for constructing, installing, improving, and equipping stadium capital improvement projects, and to pay for constructing, installing, improving, and equipping stadium capital improvement projects, and to pay for any engineering, planning, financial, legal and professional services incident to the development pay for any engineering, planning, financial, legal and professional services incident to the development of such stadium capital improvement projects, regardless of the date the debt for such capital of such stadium capital improvement projects, regardless of the date the debt for such capital improvement projects was or may be incurred; in any county with a population of one million five improvement projects was or may be incurred; in any county with a population of one million five hundred thousand or more, for repayment or refinancing of bonded indebtedness incurred prior to hundred thousand or more, for repayment or refinancing of bonded indebtedness incurred prior to January 1, 1997, for any purpose authorized by this section or relating to stadium repairs or January 1, 1997, for any purpose authorized by this section or relating to stadium repairs or rehabilitation, including but not limited to the cost of settling legal claims, reimbursing operating funds, rehabilitation, including but not limited to the cost of settling legal claims, reimbursing operating funds, interest payments on short-term loans, and any other purpose for which such debt has been incurred if interest payments on short-term loans, and any other purpose for which such debt has been incurred if the county has created a public stadium authority to develop a stadium and exhibition center under RCW the county has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.030 36.102.030; or in other counties, for county-owned facilities for agricultural promotion until January 1, ; or in other counties, for county-owned facilities for agricultural promotion until January 1, 2009, and thereafter for any purpose authorized in this chapter. 2009, and thereafter for any purpose authorized in this chapter. (ii) A county is exempt under this subsection with respect to city revenue or general obligation (ii) A county is exempt under this subsection with respect to city revenue or general obligation bonds issued after April 1, 1991, only if such bonds mature before January 1, 2013. If any county located bonds issued after April 1, 1991, only if such bonds mature before January 1, 2013. If any county located east of the crest of the Cascade mountains has levied the tax authorized by this section and has, prior to east of the crest of the Cascade mountains has levied the tax authorized by this section and has, prior to June 26, 1975, pledged the tax revenue for payment of principal and interest on city revenue or general June 26, 1975, pledged the tax revenue for payment of principal and interest on city revenue or general obligation bonds, the county is exempt under this subsection with respect to revenue or general obligation bonds, the county is exempt under this subsection with respect to revenue or general obligation bonds issued after January 1, 2007, only if the bonds mature before January 1, 2035. Such a obligation bonds issued after January 1, 2007, only if the bonds mature before January 1, 2035. Such a ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 8/18 county may only use funds under this subsection for constructing or improving facilities authorized county may only use funds under this subsection for constructing or improving facilities authorized under this chapter, including county-owned facilities for agricultural promotion. under this chapter, including county-owned facilities for agricultural promotion. (iii) As used in this subsection "capital improvement projects" may include, but not be (iii) As used in this subsection "capital improvement projects" may include, but not be limited to a stadium restaurant facility, restroom facilities, artificial turf system, seating facilities, parking limited to a stadium restaurant facility, restroom facilities, artificial turf system, seating facilities, parking facilities and scoreboard and information system adjacent to or within a county owned stadium, together facilities and scoreboard and information system adjacent to or within a county owned stadium, together with equipment, utilities, accessories and appurtenances necessary thereto. The stadium restaurant with equipment, utilities, accessories and appurtenances necessary thereto. The stadium restaurant authorized by this subsection must be operated by a private concessionaire under a contract with authorized by this subsection must be operated by a private concessionaire under a contract with the county. the county. No city within a county exempt under of this subsection may levy the tax authorized by No city within a county exempt under of this subsection may levy the tax authorized by this section so long as said county is so exempt. this section so long as said county is so exempt. (ii) No city within a county with a population of one million five hundred thousand or more may (ii) No city within a county with a population of one million five hundred thousand or more may levy the tax authorized by this section. levy the tax authorized by this section. (iii) However, in the event that any city in a county described in or (ii) of this subsection (iii) However, in the event that any city in a county described in or (ii) of this subsection has levied the tax authorized by this section and has, prior to June 26, 1975, authorized and issued has levied the tax authorized by this section and has, prior to June 26, 1975, authorized and issued revenue or general obligation bonds pursuant to the provisions of RCW revenue or general obligation bonds pursuant to the provisions of RCW 67.28.150 67.28.150 and and 67.28.160 67.28.160, such , such city may levy the tax so long as the tax revenues are pledged for payment of principal and interest on city may levy the tax so long as the tax revenues are pledged for payment of principal and interest on bonds issued at any time pursuant to the provisions of RCW bonds issued at any time pursuant to the provisions of RCW 67.28.150 67.28.150 and and 67.28.160 67.28.160. Any levy authorized by this section by a county that has a population of one million five Any levy authorized by this section by a county that has a population of one million five hundred thousand or more is subject to the following: hundred thousand or more is subject to the following: Taxes collected under this section in any calendar year before 2013 in excess of five million Taxes collected under this section in any calendar year before 2013 in excess of five million three hundred thousand dollars may only be used as follows: three hundred thousand dollars may only be used as follows: Seventy percent from January 1, 2001, through December 31, 2012, for art museums, cultural Seventy percent from January 1, 2001, through December 31, 2012, for art museums, cultural museums, heritage museums, the arts, and the performing arts. Moneys spent under this subsection museums, heritage museums, the arts, and the performing arts. Moneys spent under this subsection must be used for the purposes of this subsection in all parts of the county. must be used for the purposes of this subsection in all parts of the county. (ii) Thirty percent from January 1, 2001, through December 31, 2012, for the following purposes (ii) Thirty percent from January 1, 2001, through December 31, 2012, for the following purposes and in a manner reflecting the following order of priority: Stadium purposes as authorized under and in a manner reflecting the following order of priority: Stadium purposes as authorized under subsection of this section; acquisition of open space lands; youth sports activities; and tourism subsection of this section; acquisition of open space lands; youth sports activities; and tourism promotion. If all or part of the debt on the stadium is refinanced, all revenues under this subsection promotion. If all or part of the debt on the stadium is refinanced, all revenues under this subsection (ii) must be used to retire the debt. (ii) must be used to retire the debt. From January 1, 2013, through December 31, 2015, all revenues under this section must be From January 1, 2013, through December 31, 2015, all revenues under this section must be used to retire the debt on the stadium, until the debt on the stadium is retired. On and after the date the used to retire the debt on the stadium, until the debt on the stadium is retired. On and after the date the debt on the stadium is retired, and through December 31, 2015, all revenues under this section in a debt on the stadium is retired, and through December 31, 2015, all revenues under this section in a county of one million five hundred thousand or more must be deposited in the special account under county of one million five hundred thousand or more must be deposited in the special account under of this subsection. of this subsection. From January 1, 2016, through December 31, 2020, all revenues under this section must be From January 1, 2016, through December 31, 2020, all revenues under this section must be deposited in the stadium and exhibition center account under RCW deposited in the stadium and exhibition center account under RCW 43.99N.060 43.99N.060. On and after January 1, 2021, the revenues under this section must be used as follows: On and after January 1, 2021, the revenues under this section must be used as follows: At least thirty-seven and one-half percent of the revenues under this section must be At least thirty-seven and one-half percent of the revenues under this section must be deposited in the special account under of this subsection. deposited in the special account under of this subsection. (ii) At least thirty-seven and one-half percent of the revenues under this section must be used: (ii) At least thirty-seven and one-half percent of the revenues under this section must be used: For contracts, loans, or grants to nonprofit organizations or public housing authorities for For contracts, loans, or grants to nonprofit organizations or public housing authorities for affordable workforce housing within one-half mile of a transit station, as described under RCW affordable workforce housing within one-half mile of a transit station, as described under RCW 9.91.025 9.91.025 or for housing, facilities, or services for homeless youth; or or for housing, facilities, or services for homeless youth; or To repay: To repay: General obligation bonds issued pursuant to RCW General obligation bonds issued pursuant to RCW 67.28.150 67.28.150 to finance such contracts, loans, to finance such contracts, loans, or grants; or or grants; or (II) Revenue bonds issued pursuant to RCW (II) Revenue bonds issued pursuant to RCW 67.28.160 67.28.160 to finance a fund to make such contracts, to finance a fund to make such contracts, loans, or grants; or loans, or grants; or (III) Revenue bonds issued pursuant to RCW (III) Revenue bonds issued pursuant to RCW 67.28.160 67.28.160 to finance projects authorized by an to finance projects authorized by an authority under chapter authority under chapter 43.167 43.167 RCW to promote sustainable workplace opportunities near a community RCW to promote sustainable workplace opportunities near a community impacted by the construction or operation of tourism-related facilities. impacted by the construction or operation of tourism-related facilities. ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 9/18 (iii) The remainder must be used for capital or operating programs that promote tourism and (iii) The remainder must be used for capital or operating programs that promote tourism and attract tourists to the county. attract tourists to the county. At least forty percent of the revenues distributed pursuant to of this subsection must be At least forty percent of the revenues distributed pursuant to of this subsection must be deposited in a special account. The account may only be used for the purposes of of this deposited in a special account. The account may only be used for the purposes of of this subsection. subsection. School districts and schools may not receive revenues distributed pursuant to of this School districts and schools may not receive revenues distributed pursuant to of this subsection. subsection. Moneys distributed to art museums, cultural museums, heritage museums, the arts, and the Moneys distributed to art museums, cultural museums, heritage museums, the arts, and the performing arts, and moneys distributed for tourism promotion must be in addition to and may not be performing arts, and moneys distributed for tourism promotion must be in addition to and may not be used to replace or supplant any other funding by the legislative body of the county. used to replace or supplant any other funding by the legislative body of the county. For the purposes of this section: For the purposes of this section: "Affordable workforce housing" means housing for a single person, family, or unrelated "Affordable workforce housing" means housing for a single person, family, or unrelated persons living together whose income is at or below 80 percent of the median income, adjusted for persons living together whose income is at or below 80 percent of the median income, adjusted for household size, for the county where the housing is located; and household size, for the county where the housing is located; and (ii) "Tourism promotion" includes activities intended to attract visitors for overnight stays, arts, (ii) "Tourism promotion" includes activities intended to attract visitors for overnight stays, arts, heritage, and cultural events, and recreational, professional, and amateur sports events. Moneys heritage, and cultural events, and recreational, professional, and amateur sports events. Moneys allocated to tourism promotion in a county with a population of one million or more must be allocated to allocated to tourism promotion in a county with a population of one million or more must be allocated to local public organizations and nonprofit organizations formed for the express purpose of tourism local public organizations and nonprofit organizations formed for the express purpose of tourism promotion in the county. Such organizations must use moneys from the taxes to promote events in all promotion in the county. Such organizations must use moneys from the taxes to promote events in all parts of the county. parts of the county. No taxes collected under this section may be used for the operation or maintenance of a public No taxes collected under this section may be used for the operation or maintenance of a public stadium that is financed directly or indirectly by bonds to which the tax is pledged. Expenditures for stadium that is financed directly or indirectly by bonds to which the tax is pledged. Expenditures for operation or maintenance include all expenditures other than expenditures that directly result in new operation or maintenance include all expenditures other than expenditures that directly result in new fixed assets or that directly increase the capacity, life span, or operating economy of existing fixed fixed assets or that directly increase the capacity, life span, or operating economy of existing fixed assets. assets. No ad valorem property taxes may be used for debt service on bonds issued for a public No ad valorem property taxes may be used for debt service on bonds issued for a public stadium that is financed by bonds to which the tax is pledged, unless the taxes collected under this stadium that is financed by bonds to which the tax is pledged, unless the taxes collected under this section are or are projected to be insufficient to meet debt service requirements on such bonds. section are or are projected to be insufficient to meet debt service requirements on such bonds. If a substantial part of the operation and management of a public stadium that is financed If a substantial part of the operation and management of a public stadium that is financed directly or indirectly by bonds to which the tax is pledged is performed by a nonpublic entity or if a public directly or indirectly by bonds to which the tax is pledged is performed by a nonpublic entity or if a public stadium is sold that is financed directly or indirectly by bonds to which the tax is pledged, any bonds to stadium is sold that is financed directly or indirectly by bonds to which the tax is pledged, any bonds to which the tax is pledged shall be retired. This subsection does not apply in respect to a public which the tax is pledged shall be retired. This subsection does not apply in respect to a public stadium under chapter stadium under chapter 36.102 36.102 RCW transferred to, owned by, or constructed by a public facilities district RCW transferred to, owned by, or constructed by a public facilities district under chapter under chapter 36.100 36.100 RCW or a stadium and exhibition center. RCW or a stadium and exhibition center. The county may not lease a public stadium that is financed directly or indirectly by bonds to The county may not lease a public stadium that is financed directly or indirectly by bonds to which the tax is pledged to, or authorize the use of the public stadium by, a professional major league which the tax is pledged to, or authorize the use of the public stadium by, a professional major league sports franchise unless the sports franchise gives the right of first refusal to purchase the sports sports franchise unless the sports franchise gives the right of first refusal to purchase the sports franchise, upon its sale, to local government. This subsection does not apply to contracts in franchise, upon its sale, to local government. This subsection does not apply to contracts in existence on April 1, 1986. existence on April 1, 1986. If a court of competent jurisdiction declares any provision of subsection of this section If a court of competent jurisdiction declares any provision of subsection of this section invalid, then that invalid provision is null and void and the remainder of this section is not affected. invalid, then that invalid provision is null and void and the remainder of this section is not affected. [ [ 2021 c 27 § 2 2021 c 27 § 2; ; 2015 c 102 § 3 2015 c 102 § 3; ; 2011 1st sp.s. c 38 § 1 2011 1st sp.s. c 38 § 1; ; 2010 1st sp.s. c 26 § 8 2010 1st sp.s. c 26 § 8; ; 2007 c 189 § 1 2007 c 189 § 1; (2008 ; (2008 c 264 § 2 expired July 1, 2009); c 264 § 2 expired July 1, 2009); 2002 c 178 § 2 2002 c 178 § 2; ; 1997 c 220 § 501 1997 c 220 § 501 (Referendum Bill No. 48, approved (Referendum Bill No. 48, approved June 17, 1997); June 17, 1997); 1995 1st sp.s. c 14 § 10 1995 1st sp.s. c 14 § 10; ; 1995 c 386 § 8 1995 c 386 § 8. Prior: . Prior: 1991 c 363 § 139 1991 c 363 § 139; ; 1991 c 336 § 1 1991 c 336 § 1; 1987 c 483 § 1 1987 c 483 § 1; ; 1986 c 104 § 1 1986 c 104 § 1; ; 1985 c 272 § 1 1985 c 272 § 1; ; 1975 1st ex.s. c 225 § 1 1975 1st ex.s. c 225 § 1; ; 1973 2nd ex.s. c 34 § 5 1973 2nd ex.s. c 34 § 5; 1970 ex.s. c 89 § 1 1970 ex.s. c 89 § 1; ; 1967 c 236 § 11 1967 c 236 § NOTES: NOTES: ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 10/18 Effective date Effective date—2021 c 27: 2021 c 27: See note following RCW See note following RCW 82.14.530 82.14.530. Findings Findings—Intent Intent—2008 c 264: 2008 c 264: "The legislature finds that locally funded heritage and arts "The legislature finds that locally funded heritage and arts programs build vital communities and preserve community history and culture. It further finds that within programs build vital communities and preserve community history and culture. It further finds that within existing revenue sources, local jurisdictions should have the capability to preserve these programs in the existing revenue sources, local jurisdictions should have the capability to preserve these programs in the future. future. The locally funded heritage and arts program in the state's most populated county was The locally funded heritage and arts program in the state's most populated county was established in 1989 using a portion of hotel-motel tax revenues. This program was structured to provide established in 1989 using a portion of hotel-motel tax revenues. This program was structured to provide for inflation and an expanding population of the county. for inflation and an expanding population of the county. In 1997, the legislature acted to assure the future of the heritage and arts program by creating In 1997, the legislature acted to assure the future of the heritage and arts program by creating an endowment fund using these same local funds. This funding mechanism has proved to be inadequate an endowment fund using these same local funds. This funding mechanism has proved to be inadequate and unless immediately modified will result in a seventy-five percent reduction of funds for the program. and unless immediately modified will result in a seventy-five percent reduction of funds for the program. This act will provide a stable and predictable flow of funds to the program, provide for inflation This act will provide a stable and predictable flow of funds to the program, provide for inflation and an expanding population, and assure the future viability of the program within existing revenue and an expanding population, and assure the future viability of the program within existing revenue flows." [ flows." [ 2008 c 264 § 1 2008 c 264 § Effective date Effective date—2008 c 264: 2008 c 264: "This act takes effect July 1, 2008." [ "This act takes effect July 1, 2008." [ 2008 c 264 § 5 2008 c 264 § Retroactive application Retroactive application—2002 c 178: 2002 c 178: "This act applies retroactively to events occurring on "This act applies retroactively to events occurring on and after September 1, 2001." [ and after September 1, 2001." [ 2002 c 178 § 6 2002 c 178 § Effective date Effective date—2002 c 178: 2002 c 178: "This act is necessary for the immediate preservation of the "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 public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 27, 2002]." [ takes effect immediately [March 27, 2002]." [ 2002 c 178 § 7 2002 c 178 § Referendum Referendum—Other legislation limited Other legislation limited—Legislators' personal intent not indicated Legislators' personal intent not indicated— Reimbursements for election Reimbursements for election—Voters' pamphlet, election requirements Voters' pamphlet, election requirements—1997 c 220: 1997 c 220: See RCW See RCW 36.102.800 36.102.800 through through 36.102.803 36.102.803. Severability Severability—Effective dates Effective dates—1995 1st sp.s. c 14: 1995 1st sp.s. c 14: See notes following RCW See notes following RCW 36.100.010 36.100.010. Severability Severability—1995 c 386: 1995 c 386: "If any provision of this act or its application to any person or "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 circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ or circumstances is not affected." [ 1995 c 386 § 17 1995 c 386 § Effective date Effective date—1995 c 386: 1995 c 386: "This act is necessary for the immediate preservation of the "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 public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 16, 1995]." [ shall take effect immediately [May 16, 1995]." [ 1995 c 386 § 18 1995 c 386 § Effective date Effective date—1991 c 336: 1991 c 336: "This act shall take effect January 1, 1992." [ "This act shall take effect January 1, 1992." [ 1991 c 336 § 3 1991 c 336 § Purpose Purpose—Captions not law Captions not law—1991 c 363: 1991 c 363: See notes following RCW See notes following RCW 2.32.180 2.32.180. Effective date Effective date—1986 c 104: 1986 c 104: "This act is necessary for the immediate preservation of the "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1986." [ and shall take effect April 1, 1986." [ 1986 c 104 § 2 1986 c 104 § Severability Severability—1985 c 272: 1985 c 272: "If any provision of this act or its application to any person or "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 circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ or circumstances is not affected." [ 1985 c 272 § 2 1985 c 272 § ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 11/18 RCW RCW 67.28.1801 67.28.1801 Credit against sales tax due on same lodging. Credit against sales tax due on same lodging. Tax collected under RCW Tax collected under RCW 67.28.180 67.28.180 on a sale of lodging shall be credited against the amount of on a sale of lodging shall be credited against the amount of sales tax due to the state under chapter sales tax due to the state under chapter 82.08 82.08 RCW on the same sale of lodging. RCW on the same sale of lodging. [ [ 1998 c 35 § 2 1998 c 35 § NOTES: NOTES: Validation of taxes imposed and collected and actions taken Validation of taxes imposed and collected and actions taken—Effective date Effective date—1998 c 1998 c 35: 35: See notes following RCW See notes following RCW 67.28.181 67.28.181. RCW RCW 67.28.181 67.28.181 Special excise taxes authorized Special excise taxes authorized—Rates Rates—Credits for city or town tax by county Credits for city or town tax by county— Limits. Limits. The legislative body of any municipality may impose an excise tax on the sale of or charge The legislative body of any municipality may impose an excise tax on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter made for the furnishing of lodging that is subject to tax under chapter 82.08 82.08 RCW. The rate of tax shall RCW. The rate of tax shall not exceed the lesser of two percent or a rate that, when combined with all other taxes imposed upon not exceed the lesser of two percent or a rate that, when combined with all other taxes imposed upon sales of lodging within the municipality under this chapter and chapters sales of lodging within the municipality under this chapter and chapters 36.100 36.100, *67.40, 82.08, and , *67.40, 82.08, and 82.14 82.14 RCW, equals twelve percent. A tax under this chapter shall not be imposed in increments smaller than RCW, equals twelve percent. A tax under this chapter shall not be imposed in increments smaller than tenths of a percent. tenths of a percent. Notwithstanding subsection of this section: Notwithstanding subsection of this section: If a municipality was authorized to impose taxes under this chapter or *RCW If a municipality was authorized to impose taxes under this chapter or *RCW 67.40.100 67.40.100 or or both with a total rate exceeding four percent before July 27, 1997, such total authorization shall continue both with a total rate exceeding four percent before July 27, 1997, such total authorization shall continue through January 31, 1999, and thereafter the municipality may impose a tax under this section at a rate through January 31, 1999, and thereafter the municipality may impose a tax under this section at a rate not exceeding the rate actually imposed by the municipality on January 31, 1999. not exceeding the rate actually imposed by the municipality on January 31, 1999. If a city or town, other than a municipality imposing a tax under of this subsection, is If a city or town, other than a municipality imposing a tax under of this subsection, is located in a county that imposed taxes under this chapter with a total rate of four percent or more on located in a county that imposed taxes under this chapter with a total rate of four percent or more on January 1, 1997, the city or town may not impose a tax under this section. January 1, 1997, the city or town may not impose a tax under this section. If a city has a population of four hundred thousand or more and is located in a county with a If a city has a population of four hundred thousand or more and is located in a county with a population of one million or more, the rate of tax imposed under this chapter by the city shall not exceed population of one million or more, the rate of tax imposed under this chapter by the city shall not exceed the lesser of four percent or a rate that, when combined with all other taxes imposed upon sales of the lesser of four percent or a rate that, when combined with all other taxes imposed upon sales of lodging in the municipality under this chapter and chapters lodging in the municipality under this chapter and chapters 36.100 36.100, *67.40, 82.08, and , *67.40, 82.08, and 82.14 82.14 RCW, RCW, equals fifteen and two-tenths percent. equals fifteen and two-tenths percent. If a municipality was authorized to impose taxes under this chapter or *RCW If a municipality was authorized to impose taxes under this chapter or *RCW 67.40.100 67.40.100, or , or both, at a rate equal to six percent before January 1, 1998, the municipality may impose a tax under this both, at a rate equal to six percent before January 1, 1998, the municipality may impose a tax under this section at a rate not exceeding the rate actually imposed by the municipality on January 1, 1998. section at a rate not exceeding the rate actually imposed by the municipality on January 1, 1998. Any county ordinance or resolution adopted under this section shall contain a provision Any county ordinance or resolution adopted under this section shall contain a provision allowing a credit against the county tax for the full amount of any city or town tax imposed under this allowing a credit against the county tax for the full amount of any city or town tax imposed under this section upon the same taxable event. section upon the same taxable event. In determining the effective combined rate of tax for purposes of the limit in subsections In determining the effective combined rate of tax for purposes of the limit in subsections and of this section, the tax rate under RCW and of this section, the tax rate under RCW 82.14.530 82.14.530 is not included. is not included. ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 12/18 [ [ 2015 3rd sp.s. c 24 § 703 2015 3rd sp.s. c 24 § 703; ; 2004 c 79 § 8 2004 c 79 § 8; ; 1998 c 35 § 1 1998 c 35 § 1; ; 1997 c 452 § 3 1997 c 452 § NOTES: NOTES: *Reviser's note: *Reviser's note: A majority of chapter A majority of chapter 67.40 67.40 RCW was repealed by 2010 1st sp.s. c 15 § 14, RCW was repealed by 2010 1st sp.s. c 15 § 14, effective November 30, 2010. RCW effective November 30, 2010. RCW 67.40.020 67.40.020 was repealed by 2010 1st sp.s. c 15 § 15, effective was repealed by 2010 1st sp.s. c 15 § 15, effective December 30, 2010. December 30, 2010. Construction Construction—2015 3rd sp.s. c 24: 2015 3rd sp.s. c 24: See note following RCW See note following RCW 36.160.030 36.160.030. Validation of taxes imposed and collected and actions taken Validation of taxes imposed and collected and actions taken—1998 c 35: 1998 c 35: "If a "If a municipality was authorized to impose taxes under chapter municipality was authorized to impose taxes under chapter 67.28 67.28 RCW or RCW RCW or RCW 67.40.100 67.40.100 or both with a or both with a total rate exceeding four percent before July 27, 1997, any taxes imposed and collected by the total rate exceeding four percent before July 27, 1997, any taxes imposed and collected by the municipality on or after July 27, 1997, are validated by this act to the extent the taxes were imposed at municipality on or after July 27, 1997, are validated by this act to the extent the taxes were imposed at rates that would be permitted under chapter rates that would be permitted under chapter 67.28 67.28 RCW as amended by this act. All actions taken in RCW as amended by this act. All actions taken in connection with the collection and administration of taxes validated under this section, including crediting connection with the collection and administration of taxes validated under this section, including crediting the taxes against the amount of sales taxes due to the state under chapter the taxes against the amount of sales taxes due to the state under chapter 82.08 82.08 RCW, are also RCW, are also validated by this act to the extent the actions taken would be permitted under chapter validated by this act to the extent the actions taken would be permitted under chapter 67.28 67.28 RCW as RCW as amended by this act." [ amended by this act." [ 1998 c 35 § 4 1998 c 35 § Effective date Effective date—1998 c 35: 1998 c 35: "This act is necessary for the immediate preservation of the "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 public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 12, 1998]." [ takes effect immediately [March 12, 1998]." [ 1998 c 35 § 5 1998 c 35 § Savings Savings—1997 c 452: 1997 c 452: "This act does not affect any existing right acquired or liability or "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections. As adopted under those sections, nor does it affect any proceeding instituted under those sections. As provided in RCW provided in RCW 1.12.020 1.12.020, the sections amended or repealed in this act are continued by section 3 of , the sections amended or repealed in this act are continued by section 3 of this act for purposes such as redemption payments on bonds issued in reliance on taxes imposed under this act for purposes such as redemption payments on bonds issued in reliance on taxes imposed under those sections. Any moneys held in a fund created under a section repealed in this act shall be those sections. Any moneys held in a fund created under a section repealed in this act shall be deposited in a fund created under section 4 of this act." [ deposited in a fund created under section 4 of this act." [ 1997 c 452 § 23 1997 c 452 § Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. RCW RCW 67.28.1815 67.28.1815 Revenue Revenue—Special fund Special fund—Uses for tourism promotion and tourism facility Uses for tourism promotion and tourism facility acquisition and operation. acquisition and operation. Except as provided in RCW Except as provided in RCW 67.28.180 67.28.180, all revenue from taxes imposed under this chapter shall , all revenue from taxes imposed under this chapter shall be credited to a special fund in the treasury of the municipality imposing such tax and used solely for the be credited to a special fund in the treasury of the municipality imposing such tax and used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities. Municipalities may, under chapter or operation of tourism-related facilities. Municipalities may, under chapter 39.34 39.34 RCW, agree to the RCW, agree to the utilization of revenue from taxes imposed under this chapter for the purposes of funding a utilization of revenue from taxes imposed under this chapter for the purposes of funding a multijurisdictional tourism-related facility. multijurisdictional tourism-related facility. [ [ 2008 c 264 § 3 2008 c 264 § 3; ; 1997 c 452 § 4 1997 c 452 § ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 13/18 NOTES: NOTES: Findings Findings—Intent Intent—Effective date Effective date—2008 c 264: 2008 c 264: See notes following RCW See notes following RCW 67.28.180 67.28.180. Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. RCW RCW 67.28.1816 67.28.1816 Lodging tax Lodging tax—Tourism promotion. Tourism promotion. Lodging tax revenues under this chapter may be used, directly by any municipality or Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly through a convention and visitors bureau or destination marketing organization for: indirectly through a convention and visitors bureau or destination marketing organization for: Tourism marketing; Tourism marketing; The marketing and operations of special events and festivals designed to attract tourists; The marketing and operations of special events and festivals designed to attract tourists; Supporting the operations and capital expenditures of tourism-related facilities owned or Supporting the operations and capital expenditures of tourism-related facilities owned or operated by a municipality or a public facilities district created under chapters operated by a municipality or a public facilities district created under chapters 35.57 35.57 and and 36.100 36.100 RCW; or RCW; or Supporting the operations of tourism-related facilities owned or operated by nonprofit Supporting the operations of tourism-related facilities owned or operated by nonprofit organizations described under 26 U.S.C. Sec. 501(c)(3) and 26 U.S.C. Sec. 501(c)(6) of the internal organizations described under 26 U.S.C. Sec. 501(c)(3) and 26 U.S.C. Sec. 501(c)(6) of the internal revenue code of 1986, as amended. revenue code of 1986, as amended. Except as provided in of this subsection, applicants applying for use of revenues in this Except as provided in of this subsection, applicants applying for use of revenues in this chapter must provide the municipality to which they are applying estimates of how any moneys received chapter must provide the municipality to which they are applying estimates of how any moneys received will result in increases in the number of people traveling for business or pleasure on a trip: will result in increases in the number of people traveling for business or pleasure on a trip: Away from their place of residence or business and staying overnight in paid accommodations; Away from their place of residence or business and staying overnight in paid accommodations; (ii) To a place fifty miles or more one way from their place of residence or business for the day or (ii) To a place fifty miles or more one way from their place of residence or business for the day or staying overnight; or staying overnight; or (iii) From another country or state outside of their place of residence or their business. (iii) From another country or state outside of their place of residence or their business. In a municipality with a population of five thousand or more, applicants applying for use of In a municipality with a population of five thousand or more, applicants applying for use of revenues in this chapter must submit their applications and estimates described under of this revenues in this chapter must submit their applications and estimates described under of this subsection to the local lodging tax advisory committee. subsection to the local lodging tax advisory committee. (ii) The local lodging tax advisory committee must select the candidates from amongst the (ii) The local lodging tax advisory committee must select the candidates from amongst the applicants applying for use of revenues in this chapter and provide a list of such candidates and applicants applying for use of revenues in this chapter and provide a list of such candidates and recommended amounts of funding to the municipality for final determination. The municipality may recommended amounts of funding to the municipality for final determination. The municipality may choose only recipients from the list of candidates and recommended amounts provided by the local choose only recipients from the list of candidates and recommended amounts provided by the local lodging tax advisory committee. lodging tax advisory committee. All recipients must submit a report to the municipality describing the actual number of All recipients must submit a report to the municipality describing the actual number of people traveling for business or pleasure on a trip: people traveling for business or pleasure on a trip: Away from their place of residence or business and staying overnight in paid Away from their place of residence or business and staying overnight in paid accommodations; accommodations; To a place fifty miles or more one way from their place of residence or business for the day or To a place fifty miles or more one way from their place of residence or business for the day or staying overnight; or staying overnight; or From another country or state outside of their place of residence or their business. A From another country or state outside of their place of residence or their business. A municipality receiving a report must: Make such report available to the local legislative body and the municipality receiving a report must: Make such report available to the local legislative body and the public; and furnish copies of the report to the joint legislative audit and review committee and members public; and furnish copies of the report to the joint legislative audit and review committee and members of the local lodging tax advisory committee. of the local lodging tax advisory committee. (ii) The joint legislative audit and review committee must on a biennial basis report to the (ii) The joint legislative audit and review committee must on a biennial basis report to the economic development committees of the legislature on the use of lodging tax revenues by economic development committees of the legislature on the use of lodging tax revenues by ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 14/18 municipalities. Reporting under this subsection must begin in calendar year 2015. municipalities. Reporting under this subsection must begin in calendar year 2015. This section does not apply to the revenues of any lodging tax authorized under this chapter This section does not apply to the revenues of any lodging tax authorized under this chapter imposed by a county with a population of one million five hundred thousand or more. imposed by a county with a population of one million five hundred thousand or more. [ [ 2013 c 196 § 1 2013 c 196 § 1; ; 2008 c 28 § 1 2008 c 28 § 1; ; 2007 c 497 § 2 2007 c 497 § NOTES: NOTES: Effective date Effective date—2013 c 196: 2013 c 196: "This act is necessary for the immediate preservation of the "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 public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2013." [ takes effect July 1, 2013." [ 2013 c 196 § 3 2013 c 196 § RCW RCW 67.28.1817 67.28.1817 Lodging tax advisory committee in large municipalities Lodging tax advisory committee in large municipalities—Submission of proposal Submission of proposal for imposition of or change in tax or use for imposition of or change in tax or use—Comments. Comments. Before proposing imposition of a new tax under this chapter, an increase in the rate of a tax Before proposing imposition of a new tax under this chapter, an increase in the rate of a tax imposed under this chapter, repeal of an exemption from a tax imposed under this chapter, or a change imposed under this chapter, repeal of an exemption from a tax imposed under this chapter, or a change in the use of revenue received under this chapter, a municipality with a population of five thousand or in the use of revenue received under this chapter, a municipality with a population of five thousand or more shall establish a lodging tax advisory committee under this section. A lodging tax advisory more shall establish a lodging tax advisory committee under this section. A lodging tax advisory committee shall consist of at least five members, appointed by the legislative body of the municipality, committee shall consist of at least five members, appointed by the legislative body of the municipality, unless the municipality has a charter providing for a different appointment authority. The committee unless the municipality has a charter providing for a different appointment authority. The committee membership shall include: At least two members who are representatives of businesses required to membership shall include: At least two members who are representatives of businesses required to collect tax under this chapter; and at least two members who are persons involved in activities collect tax under this chapter; and at least two members who are persons involved in activities authorized to be funded by revenue received under this chapter. Persons who are eligible for authorized to be funded by revenue received under this chapter. Persons who are eligible for appointment under of this subsection are not eligible for appointment under of this subsection. appointment under of this subsection are not eligible for appointment under of this subsection. Persons who are eligible for appointment under of this subsection are not eligible for appointment Persons who are eligible for appointment under of this subsection are not eligible for appointment under of this subsection. Organizations representing businesses required to collect tax under this under of this subsection. Organizations representing businesses required to collect tax under this chapter, organizations involved in activities authorized to be funded by revenue received under this chapter, organizations involved in activities authorized to be funded by revenue received under this chapter, and local agencies involved in tourism promotion may submit recommendations for membership chapter, and local agencies involved in tourism promotion may submit recommendations for membership on the committee. The number of members who are representatives of businesses required to collect tax on the committee. The number of members who are representatives of businesses required to collect tax under this chapter shall equal the number of members who are involved in activities authorized to be under this chapter shall equal the number of members who are involved in activities authorized to be funded by revenue received under this chapter. One member shall be an elected official of the funded by revenue received under this chapter. One member shall be an elected official of the municipality who shall serve as chair of the committee. An advisory committee for a county may include municipality who shall serve as chair of the committee. An advisory committee for a county may include one nonvoting member who is an elected official of a city or town in the county. An advisory committee one nonvoting member who is an elected official of a city or town in the county. An advisory committee for a city or town may include one nonvoting member who is an elected official of the county in which the for a city or town may include one nonvoting member who is an elected official of the county in which the city or town is located. The appointing authority shall review the membership of the advisory committee city or town is located. The appointing authority shall review the membership of the advisory committee annually and make changes as appropriate. annually and make changes as appropriate. Any municipality that proposes imposition of a tax under this chapter, an increase in the rate Any municipality that proposes imposition of a tax under this chapter, an increase in the rate of a tax imposed under this chapter, repeal of an exemption from a tax imposed under this chapter, or a of a tax imposed under this chapter, repeal of an exemption from a tax imposed under this chapter, or a change in the use of revenue received under this chapter shall submit the proposal to the lodging tax change in the use of revenue received under this chapter shall submit the proposal to the lodging tax advisory committee for review and comment. The submission shall occur at least forty-five days before advisory committee for review and comment. The submission shall occur at least forty-five days before final action on or passage of the proposal by the municipality. The advisory committee shall submit final action on or passage of the proposal by the municipality. The advisory committee shall submit comments on the proposal in a timely manner through generally applicable public comment procedures. comments on the proposal in a timely manner through generally applicable public comment procedures. The comments shall include an analysis of the extent to which the proposal will accommodate activities The comments shall include an analysis of the extent to which the proposal will accommodate activities for tourists or increase tourism, and the extent to which the proposal will affect the long-term stability of for tourists or increase tourism, and the extent to which the proposal will affect the long-term stability of the fund created under RCW the fund created under RCW 67.28.1815 67.28.1815. Failure of the advisory committee to submit comments before . Failure of the advisory committee to submit comments before ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 15/18 final action on or passage of the proposal shall not prevent the municipality from acting on the proposal. final action on or passage of the proposal shall not prevent the municipality from acting on the proposal. A municipality is not required to submit an amended proposal to an advisory committee under this A municipality is not required to submit an amended proposal to an advisory committee under this section. section. [ [ 1998 c 35 § 3 1998 c 35 § 3; ; 1997 c 452 § 5 1997 c 452 § NOTES: NOTES: Validation of taxes imposed and collected and actions taken Validation of taxes imposed and collected and actions taken—Effective date Effective date—1998 c 1998 c 35: 35: See notes following RCW See notes following RCW 67.28.181 67.28.181. Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. RCW RCW 67.28.183 67.28.183 Exemption from tax Exemption from tax—Emergency lodging for homeless persons Emergency lodging for homeless persons—Conditions. Conditions. The taxes levied under this chapter shall not apply to emergency lodging provided for The taxes levied under this chapter shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization. administered by an eligible organization. For the purposes of this exemption, an eligible organization includes only cities, towns, and For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services. counties, or their respective agencies, and groups providing emergency food and shelter services. [ [ 1992 c 206 § 5 1992 c 206 § 5; ; 1988 c 61 § 2 1988 c 61 § NOTES: NOTES: Effective date Effective date—1992 c 206: 1992 c 206: See note following RCW See note following RCW 82.04.170 82.04.170. Effective date Effective date—1988 c 61: 1988 c 61: See note following RCW See note following RCW 82.08.0299 82.08.0299. RCW RCW 67.28.184 67.28.184 Use of hotel-motel tax revenues by cities for professional sports franchise facilities Use of hotel-motel tax revenues by cities for professional sports franchise facilities limited. limited. No city imposing the tax authorized under this chapter may use the tax proceeds directly or No city imposing the tax authorized under this chapter may use the tax proceeds directly or indirectly to acquire, construct, operate, or maintain facilities or land intended to be used by a indirectly to acquire, construct, operate, or maintain facilities or land intended to be used by a professional sports franchise if the county within which the city is located uses the proceeds of its tax professional sports franchise if the county within which the city is located uses the proceeds of its tax imposed under this chapter to directly or indirectly acquire, construct, operate, or maintain a facility used imposed under this chapter to directly or indirectly acquire, construct, operate, or maintain a facility used by a professional sports franchise. by a professional sports franchise. [ [ 1997 c 452 § 13 1997 c 452 § 13; ; 1987 1st ex.s. c 8 § 7 1987 1st ex.s. c 8 § ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 16/18 NOTES: NOTES: Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. Severability Severability—1987 1st ex.s. c 8: 1987 1st ex.s. c 8: "If any provision of this act or its application to any person "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 or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ persons or circumstances is not affected." [ 1987 1st ex.s. c 8 § 17 1987 1st ex.s. c 8 § RCW RCW 67.28.186 67.28.186 Exemption from tax Exemption from tax—Temporary medical housing. Temporary medical housing. The taxes on lodging authorized under this chapter do not apply to sales of temporary medical The taxes on lodging authorized under this chapter do not apply to sales of temporary medical housing exempt under RCW housing exempt under RCW 82.08.997 82.08.997. [ [ 2008 c 137 § 3 2008 c 137 § NOTES: NOTES: Effective date Effective date—2008 c 137: 2008 c 137: See note following RCW See note following RCW 82.08.997 82.08.997. RCW RCW 67.28.200 67.28.200 Special excise tax authorized Special excise tax authorized—Exemptions may be established Exemptions may be established—Collection. Collection. The legislative body of any municipality may establish reasonable exemptions for taxes The legislative body of any municipality may establish reasonable exemptions for taxes authorized under this chapter. The department of revenue shall perform the collection of such taxes on authorized under this chapter. The department of revenue shall perform the collection of such taxes on behalf of such municipality at no cost to such municipality. Except as expressly provided in this chapter, behalf of such municipality at no cost to such municipality. Except as expressly provided in this chapter, all of the provisions contained in RCW all of the provisions contained in RCW 82.08.050 82.08.050 and and 82.08.060 82.08.060 and chapter and chapter 82.32 82.32 RCW shall have full RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter. force and application with respect to taxes imposed under the provisions of this chapter. [ [ 2004 c 79 § 9 2004 c 79 § 9; ; 1997 c 452 § 14 1997 c 452 § 14; ; 1993 c 389 § 2 1993 c 389 § 2; ; 1991 c 331 § 2 1991 c 331 § 2; ; 1988 ex.s. c 1 § 23 1988 ex.s. c 1 § 23; ; 1987 c 483 § 3 1987 c 483 § 3; 1970 ex.s. c 89 § 2 1970 ex.s. c 89 § 2; ; 1967 c 236 § 13 1967 c 236 § NOTES: NOTES: Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181. ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 17/18 RCW RCW 67.28.220 67.28.220 Powers additional and supplemental to other laws. Powers additional and supplemental to other laws. The powers and authority conferred upon municipalities under the provisions of this chapter shall The powers and authority conferred upon municipalities under the provisions of this chapter shall be construed as in addition and supplemental to powers or authority conferred by any other law, and be construed as in addition and supplemental to powers or authority conferred by any other law, and nothing contained herein shall be construed as limiting any other powers or authority of such nothing contained herein shall be construed as limiting any other powers or authority of such municipalities. municipalities. [ [ 1967 c 236 § 15 1967 c 236 § RCW RCW 67.28.225 67.28.225 Compliance with prevailing wages on public works provisions. Compliance with prevailing wages on public works provisions. A port district and any municipality or other entity involved in a joint venture or project with a port A port district and any municipality or other entity involved in a joint venture or project with a port district under this chapter shall comply with the provisions of chapter district under this chapter shall comply with the provisions of chapter 39.12 39.12 RCW. However, nothing in RCW. However, nothing in this section should be interpreted as a legislative intent to expand the application of chapter this section should be interpreted as a legislative intent to expand the application of chapter 39.12 39.12 RCW. RCW. [ [ 2007 c 476 § 2 2007 c 476 § RCW RCW 67.28.8001 67.28.8001 Reports by municipalities Reports by municipalities—Summary and analysis by department of community, Summary and analysis by department of community, trade, and economic development. trade, and economic development. Each municipality imposing a tax under chapter Each municipality imposing a tax under chapter 67.28 67.28 RCW shall submit a report to the RCW shall submit a report to the *department of community, trade, and economic development on October 1, 1998, and October 1, 2000. *department of community, trade, and economic development on October 1, 1998, and October 1, 2000. Each report shall include the following information: Each report shall include the following information: The rate of tax imposed under chapter The rate of tax imposed under chapter 67.28 67.28 RCW; RCW; The total revenue received under chapter The total revenue received under chapter 67.28 67.28 RCW for each of the preceding six years; RCW for each of the preceding six years; A list of projects and activities funded with revenue received under chapter A list of projects and activities funded with revenue received under chapter 67.28 67.28 RCW; and RCW; and The amount of revenue under chapter The amount of revenue under chapter 67.28 67.28 RCW expended for each project and activity. RCW expended for each project and activity. The *department of community, trade, and economic development shall summarize and The *department of community, trade, and economic development shall summarize and analyze the data received under subsection of this section in a report submitted to the legislature on analyze the data received under subsection of this section in a report submitted to the legislature on January 1, 1999, and January 1, 2001. The report shall include, but not be limited to, analysis of factors January 1, 1999, and January 1, 2001. The report shall include, but not be limited to, analysis of factors contributing to growth in revenue received under chapter contributing to growth in revenue received under chapter 67.28 67.28 RCW and the effects of projects and RCW and the effects of projects and activities funded with revenue received under chapter activities funded with revenue received under chapter 67.28 67.28 RCW on tourism growth. RCW on tourism growth. [ [ 1997 c 452 § 6 1997 c 452 § NOTES: NOTES: *Reviser's note: *Reviser's note: The "department of community, trade, and economic development" was The "department of community, trade, and economic development" was renamed the "department of commerce" by 2009 c 565. renamed the "department of commerce" by 2009 c 565. Intent Intent—Severability Severability—1997 c 452: 1997 c 452: See notes following RCW See notes following RCW 67.28.080 67.28.080. ---PAGE BREAK--- 10/19/21, 1:50 PM Chapter 67.28 RCW: PUBLIC STADIUM, CONVENTION, ARTS, AND TOURISM FACILITIES 18/18 Savings Savings—1997 c 452: 1997 c 452: See note following RCW See note following RCW 67.28.181 67.28.181.