RCW 67.28.1815
Revenue—Special fund—Uses for tourism promotion and tourism facility acquisition and operation.
Except as provided in RCW 67.28.180, 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 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 39.34 RCW, agree to the utilization of revenue from taxes imposed under this chapter for the purposes of funding a multijurisdictional tourism-related facility.
[ 2008 c 264 § 3; 1997 c 452 § 4.]
NOTES:
Findings—Intent—Effective date—2008 c 264: See notes following RCW 67.28.180.
Intent—Severability—1997 c 452: See notes following RCW 67.28.080.
Savings—1997 c 452: See note following RCW 67.28.181.
Structure Revised Code of Washington
Title 67 - Sports and Recreation—Convention Facilities
Chapter 67.28 - Public Stadium, Convention, Arts, and Tourism Facilities.
67.28.120 - Authorization to acquire and operate tourism-related facilities.
67.28.125 - Selling convention center facilities—Smaller counties within national scenic areas.
67.28.140 - Declaration of public purpose—Right of eminent domain.
67.28.150 - Issuance of general obligation bonds—Maturity—Methods of payment.
67.28.160 - Revenue bonds—Issuance, sale, form, term, payment, reserves, actions.
67.28.170 - Power to lease all or part of facilities—Disposition of proceeds.
67.28.180 - Lodging tax authorized—Conditions.
67.28.1801 - Credit against sales tax due on same lodging.
67.28.181 - Special excise taxes authorized—Rates—Credits for city or town tax by county—Limits.
67.28.1816 - Lodging tax—Tourism promotion.
67.28.183 - Exemption from tax—Emergency lodging for homeless persons—Conditions.
67.28.186 - Exemption from tax—Temporary medical housing.
67.28.200 - Special excise tax authorized—Exemptions may be established—Collection.
67.28.220 - Powers additional and supplemental to other laws.
67.28.225 - Compliance with prevailing wages on public works provisions.