HomeMy WebLinkAbout03 81
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ORDINANCE NO.
3-81
(AN ORDINANCE LEVYING A TAX FOR LODGING ON HOTELS, ROOMING
HOUSES, TOURIST COURTS, MOTELS AND TRAILER CAMPS AND
THE GRANTING OF ANY SIMILAR LICENSE TO USE REAL PROPERTY,
SETTING THE RATE OF TAX AND PROVIDING FOR THE COLLECTION
AND DISBURSEMENT OF SUCH TAX.)
THE BOARD OF COUNTY COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON,
DOES ORDAIN AS FOLLOWS:
Section 1. From and after ~O~~ , 1981, there is here-
by levied upon every charge made for odging by a hotel, rooming house,
tourist court, motel, trailer camp, and the granting of any similar
license to use real property, a tax of two percent (2%) on the charge
made, collected by the operator of such establishment and remitted
as a part of the regular sales tax collected and paid to the State of
Washington.
Section 2. For purposes of this ordinance, it shall be presumed
that the occupancy of real property for a continuous period of one (1)
month or more constitutes a rental or lease of real property and not
a license to use the said property. The rental or lease of real
property shall not be subject to tax imposed by this ordinance. The
license to use or enjoy real property shall pe subject to the tax
imposed by this ordinance.
Section 3. The State of Washington, Department of Revenue, shall
serve as the collector of the tax imposed herein, which shall be in-
cluded within and not as an addition to the regular sales tax of the
State of Washington, and said Department of Revenue shall remit the
said two percent tax, or such amount as may hereafter be established
by ordinance, to Jefferson County.
Section 4. The revenues from the tax established by this ordinance
shall be used for those purposes authorized by RCW 67.28 in its pre-
sent form and as may be hereinafter amended.
Section 5. The City of Port Townsend, has enacted Ordinance 1845
in accordance with the provisions of RCW 67.28. Thus, a credit for
the full amount of the city tax imposed pursuant to this chapter is
allowed against the county tax.
ADOPTED this L:Lday Of'J,u.~ ,1981.
BOARD OF JEFFERSON COUNTY COMMISSIONERS
B.~d.
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ATTEST:
LVOL 7 PAGf b? 01967
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ORDINANCE NO. /g-t./S
AN ORDINANCE LEVYING A TAX FOR LODGING
ON HOTELS, ROOMING HOUSES, TOURISTS COURTS,
GUESTS HOUSES, MOTELS A~D TRAILER CAMPS,
SETTING RATES, AND PROVIDING FOR THE
COLLECTION AND DISBURSEMENT THEREOF.
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, IN REGULAR SESSION
ASSEMBLED 00 ORDAIN AS FOLLOWS:
Section'l. From and after January 1, 1980, there is hereby
levied upon every charge made for lodging by a hotel~ rooming
house, tourist court, motel, trailer camp or other place of transient
lodging a tax of 2% on the charge made, collected by the owner and
operator of such lodging establishment, and remitted as a part of
the regular sales tax collected and paid to the State of Washington.
Section 2. For the purposes of this Ordinance, a transient is
defined as any person or persons seeking and obtaining lodging for
period of less than one full month.
Section 3. Pursuant to R.C.W. 67.28.190 and R.C.W. 67.28.200
the State of Washington Department of Revenue shall serve as the
collector of said tax, which shall be included within and not as an
addition to the regular sales tax of the State of Washington, and
said Department of Revenue shall remit the 2% tax, or such amount
as may hereafter be provided by Ordinance, to the City of Port
Townsend.
Section 4. The revenues from the aforesaid tax shall be used
for the construction of performing arts center facilities, visual
arts center' facilities, stadiums, convention centers, or for tourist
promotion within the meaning of R.C.W. 35.21.700. Said tourist
promotion, pursuant to R.C.W. 67.28.210 may consist of advertising,
publicizing or otherwise distributing information for the purpose
of attracting visitors and encouraging tourist expansion in the
City of Port Townsend or the areas adjacent to the City of Port
Townsend which bear upon its economic condition.
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This Ordinance shall take effect upon its passage, approval
and publication as provided by law.
Read for the first, second and third time, passed by the
Council and approved by the Mayor on December Lf I 1979.
/:ittftyAe--1c4 If______J
BARNEY McCLURE
Mayor
Attest:
IJZeJt~
Ci ty Clerk
Approved as to Form:
Q ;;L~._lu.
I ..-
cr'iy Attorney
-2-
/8LJ-5
FOR PUBLICATION 6/3/81 and 6/10/81
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NOTICE OF PUBLIC HEARING
PROPOSED ORDINANCE LEVYING A TAX FOR LODGING ON HOTELS, ROOMING
HOUSES, TOURIST COURTS, MOTELS AND TRAILER CAMPS AND
THE GRANTING OF ANY SIMILAR LICENSE TO USE REAL PROPERTY,
SETTING THE RATE OF TAX AND PROVIDING FOR THE COLLECTION
AND DISBURSEMENT OF SUCH TAX
NOTICE IS HEREBY GIVEN that the Jefferson County Board of
Commissioners will conduct a public hearing at the hour of 10:30 a.m.,
on Monday~ June 15, 1981, in the Commissioners' Chamber, Jefferson County
.
Courthouse, Port Townsend, Washington, for the purpose of obtaining com-
mentsof all interested persons on the proposed ordinance designated
above. ! The proposed ordinance is as follows:
~ ,
-
ORDINANCE NO.
AN ORDINANCE LEVYING A TAX FOR LODGING ON HOTELS, ROOMING
HOUSES, TOURIST COURTS, MOTELS AND TRAILER CAMPS AND
THE GRANTING OF ANY SIMILAR LICENSE TO USE REAL PROPERTY,
SETTING THE RATE OF TAX AND PROVIDING FOR THE COLLECTION
AND DISBURSEMENT OF SUCH TAX
THE BOARD OF COUNTY COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON, DOES
ORDAIN AS FOLLOWS:
Section 1. From and after , 1981, there is here-
by levied upon every charge made for lodging by a hotel, rooming house,
tourist court, motel, trailer camp, and the granting of any similar
license to use real property, a tax of two percent (2%) on the charge
made, collected by the operator of such establishment and remitted
as a part of the regular sales tax collected and paid to the State of
Washington.
Section 2. For purposes of this ordinance, it shall be presumed
that the occupancy of real property for a continuous period of one (1)
month or more constitutes a rental or lease of real property and not
a license to use the said property. The rental or lease of real property
shall not be subject to tax imposed by this ordinance. The license to
use or enjoy real property shall be subject to the tax imposed by this
ordinance.
Section 3. The State of Washington, Department of Revenue, shall
serve as the collector of the tax imposed herein, which shall be included
within and not as an addition to the regular sales tax of the State of
Washington, and said Department of Revenue shall remit the said two percent
tax, or such amount as may hereafter be established by ordinance, to
Jefferson County.
Section 4. The revenues from the tax established by this ordinance
shall be used for those purposes authorized by RCW 67.28 in its present
form and as may be hereinafter amended.
Section 5.
in accordance with
full amount of the
against the county
The City of Port Townsend, has enacted Ordinance 1845
the provisions of RCW 67.28. Thus, a credit for the
city tax imposed pursuant to this chapter is allowed
tax.
-- -------' j
Notice of Public Hearing Continued
Proposed Ordinance
Page 2
ADOPTED this
day of
ATTEST:
Betty J. Anderson, County Auditor
and Ex-Officio clerk of the Board
, 1981.
BOARD OF JEFFERSON COUNTY COMMISSIONERS
B.G. Brown, Chairman
A.M. O'Meara, Member
Carroll M. Mercer, Member
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STATE OF
WASHINGTON
DEPARTMENT OF COMMERCE & ECONOMIC DEVELOPMENT
General Administration Building, Olympia, Washington 98504
206/753 S630
Dixy Lee Ray
Governor
August 7, 1979
Mr. Bob Harper
1206 Water St.
Port Townsend, WA 98368
Dear Bob:
The information I gave on the room tax legislation was basi-
cally correct.. There is one slight difference from what I
told you, but the end result is the same.
RCW 67.28.180 authorizes any county or city to levy and
collect a special tax of two percent on the charge made for
lodging by a hotel, rooming nouse, tourist court, motel or
trailer camQ..
If the county passes a roo~ tax ordinance first, it preempts
cities within the county from levying the tax.
If a city levies a room tax first, and the county later
enacts a room tax, the county may collect only on lodging
outside the corporate city limits.
RCW 67.28.190 provides that the 2 percent room tax shall
be deducted from the amount the seller (hotel/motel
operator) would otherwise be required to collect and pay
over to the Department of Revenue under RCW 82.08.
RCW 67.28.200 provides that the Department of Revenue shall
perform the collection of such taxes on behalf of the county
or city at no cost to the county or city.
Senate Bill No. 2062 (page 5, lines 33-36 and page, line 1)
amends RCW 67.28.210 to authorize use of room tax money "to
pay for advertising, publicizing, or otherwise distributing
information for the purpose of attracting visitors and
encouraging tourist expansion..." This law, passed by the
1979 legislature, will take effect September 1, 1979.
/ RCW 35.21.700 authorizes any city or town to expend money
for tourist promotion.
/RCW 36.32.450 authorizes any county to expend money for
tourist promotion.
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Mr. Bob Harper
August 7, 1979
2.
To summarize, there is no special room tax levy other than
the 2 percent tax on lodging. The 2 percent levy is
deducted from the 4.5 percent sales tax. In effect, the
Department of Revenue collects the entire 4.5 percent and
kicks back 2 percent to the city or county. If the city
establishes a room tax first, it gets the 2 percent
collected within the corporate limits. If the county enacts
a room tax first, the cities are preempted from collecting
it. Effective September 1, 1979,
sed for erformin arts cent r fac'
r aC1 1t1es as we as for s adiums
~~n~~r~ c
is for acquisition. c09stru~tion. m~intpn~n~a ~nn AQar~tioq
~f a st~nium. convention center, performina arts center or
v;~I1;:!l ;:!rt-~ C'pntpr.
~
If you have any further questions, please let me know.
Sincerely, ~
~U'./,/~ 1)1rZ-"L~c/
Donald M. Richardson
Travel Development Division
DMR:lOj224-225
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I
STATE OF
WASHINGTON
DEPARTMENT OF COMMERCE & ECONOMIC DEVELOPMENT
General Administration Building, Olympia, Washington 98504
206/753-5630
Dixy Lee Ray
Governor
August 31, 1979
Mr. Barney McClure
The Music Store
1839 Water St.
Port Townsend, WA 98368
Dear Mr. McClure:
I am enclosing a copy of RCW 67.28, the original stadium and
convention center law, and Senate Bill 2062 which amended
RCW 67.28 to permit use of convention center funds for
tourist promotion.
There are a couple of- points which need some clarification.
First, the two percent room tax is not an additional tax.
It is deducted from the 4.5 percent sales tax on lodging by
the Department of Revenue and returned to the cities and
counties.
Second, if a city levies the room tax before the county
adopts a room tax levy, the city may collect the two percent
kickback on lodging sales within the corporate limits of the
city. If a county levies the two percent room tax first,
cities within the county are preempted from collecting it.
The provision for creating a stadium commission applies only
to counties with a population of 125,000 or more.
If you have any further questions about the room tax-
convention center law, please give me a ring at 753-5610.
Yours very trul~
!J~l{/;jd/'/b?'
Donald M. Richardson
Travel Development Division
DMR:13/l
Enclosures
~3
- ~~
7.
,u '" _ L', 0-.>.<, ...:~.~..llfttil~~"'~~ll"!~\~
-~
',.~
_4~
~-'"
Public Stadium And Com'ention Facilities
67.28.090
~ 67.20.020 Contracts for cooperation. Any city, park
istrict, school district, county or town shal have power
enter into any contract in writing with ny organiza-
t;~n or organizations referred to in this apter for the
pt/(pose of conducting a recreation prog am or exercis-
ing\any other power granted by this cha ter. In the con-
duc~ of such recreation program pro rty or facilities
owne\J by any individual, group or org nization, whether
public' or private, may be utilized y consent of the
,
owner. (1949 c 97 S 2; 1921 c 107 S ; Rem. Supp. 1949
S 9320.r
67.20.~~ Scope of chapter. his chapter shall not
be construea to repeal or limit a y existing power of any
city or park\district, butLo ant powers in addition
thereto. [1949\c 97 S 4; 192 c 107 S 4; Rem. Supp.
1949 S 9319 note.]
Chap, er 67.24
FRAUD II l SP. RTING CONTEST
Sections
67.24,010
67.24.020
67.24.010 Comm ssion r, declared felony--1945 c
107. Every person ho shal ive, offer, receive or prom-
ise, directly or indj ectly. an compensation, gratuity or
reward, or maker any prom is thereof, or who shall
fraudulently commit any act by trick, device or bun~o,
or any means fhatsoever with tent to influence or
change the out~ome of any sporting ontest between men
or between a?{mals, shall be guilty 0 a felony and shall
be punished/by imprisonment in the ate penitentiary
for not less ,than five years. [1945 c I 07 ~; 1941 c 181
S I; Rem~uPP' 1945 S 2499-1.]..\
67.24. 0 Scope of 1945 c 107. All of th acts and
statutes / n conflict herewith are hereby repeale except
chapte!i' 55, Laws of 1933 [chapters 43.50 an 67.16
RCW) and :tmendments thereto. [1945 c 107 S 2; em.
SupV- 1945 S 2499-1 note.]
.I
Chapter 67.28
PUBLIC STADIUM AND CONVENTION
FACILITIES
Sections
67.28.080 Definitions.
67.28,090 Stadium commission created-Appointment and selec-
tion of members-Expenses and per diem.
67.28,100 Duties of commission-Report and recommendations
of feasibility studies.
67.28,110 Authorization to engage professional help.
67.28.120 Authorization to acquire, maintain, operate, etc., public
stadium and convention facilities.
67.28.130 Conveyance or lease of lands, properties or facilities
authorized-Joint participation, use of facilities.
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 Special excise tax authorized-Hotel, motel. rooming
house, trailer camp. etc., charges-Conditions
imposed upon levies.
67.28.185 Prior resolutions or ordinances in conflict with RCW
67.28.180(2) declared invalid.
67.28.190 Special excise tall authorized-Payment of tax to
municipality-Deduction from sales tax required to
be paid to department of revenue,
67.28,200 Special excise tax authorized-Exemptions. .rules and
regulations may be established-Collection.
67.28.210 Special excise tax authorized-Proceeds credited to
special fund-Limitation on use-Investmciil:'
67.28.220 Powers additional and supplemental to other laws.
67.28.350 Real property beneath air space dedicated to public body
for stadium facilities-Exemption from property
taxes.
67.28.900 Severability-1965 cIS.
67.28,910 Severability-1967 c 236.
67.28.911 Severability-1973 2nd ex.s. c 34.
67.28.912 Severability-1975 1st ex.S. c 225,
Mul/ipurpose community centers: Chapter 35.59 RCW.
Stadiums. coliseums, powers /0 counties /0 build and operate: RCW
, 36.68,090. '
67.28.080 Definitions.. Municipality. as used in this
chapter means any county, city or town of the state of
Washington. -
r- ~erS'on'" as used in this chapter means the federal
government or any agency thereof, the state or any
agency, subdivision, taxing district or municipal corpo-
ration thereof other than county, city or town, any pri-
vate corporation. partnership, association, or individual.
[1967 c 236 S I.]
Reyiser's nole: Throughoul this chllpler 'this act' has been changed
to 'this chapler', This act, 1967 c 236, is codified as this chapter and
also RCW 82,02.020.
67.28.090 Stadium commISSIOn created--Appoint-
ment and selection of members--Expenses and per
diem. There is created a stadium commission to consist
of six members to be selected as follows:
The governor shall appoint a chairman and one other
member of the commission.
Any class AA county, class A county, or first class
county may within ninety days following June 8. 1967
submit to the governor a request that the commission
conduct a study and investigation as provided in RCW
67.28.100 relative to the construction of a stadium
within such county. Such request shall be supported by
plans and other relevant information.
Within two weeks of the end of the ninety-day period,
the governor and/or the two members of the commission
appointed by him shall meet and consider any such
requests, and shall accept that request which in their
s~le discretion appears to present the most feasible plan.
Thereupon, the board of county commissioners of the
county whose request is accepted shall select two mem-
bers from its body as members of the commission, and
the mayor of the city having the largest population in '
such county shall appoint two members from such city's
legislative body to the commission.
The commission shall meet at such time or times as
may be designated either by the governor or by the
chairman, of the board, and shall serve without compen-
sation. They shall receive, for time spent on the com-
mission, per diem and mileage allowances in conformity
(Title 67--p J~J
. ~
\:
ntle b 7: Athletics, Sf "rts and Entertainment
1:
J.
. -'"
with the amounts allowed for legislators under the pro-
visions of RCW 44.04.120. {I967 c 236 S 2.]
l,
!
i
.1
67.28.100 Duties of commission--Report and rec-
ommendations of feasibility studies. The commission is
charged with and shall have the duty of making a com-
plete study and investigation into the acquisition of a site
for public stadium facilities, including feasibility studies
in connection therewith, and shall report its findings and
recommendations to the governing body of the county
whose request is accepted as provided in RCW 67.28-
.090. [1967 c 236'S 3.]
I'
. I
i I
, I
67.28.]]0 Authorization to engage professional help.
The commission is authorized to engage professional
help including, but not limited to, (I) research and
motivational study analysts, (2) cost analysis account-
ants, (3) professional engineers, architects and designers,
professional urban planners, and such other staff as may
be necessary to carry out its duties under this chapter.
[1967 c 236 S 4.]
~
67.28.120 Authorization to acquire, maintain, oper-
ate, etc., public stadium and comention facilities. Any'
municipality is authorized either individually or jointly" n.
with any other municipality, or person, or any combina-
tion>. thereof, to acquire by purchase, gift or grant. to
lease as lessee. and to construct, install; add to. improve,
replace; repair, maintain, operate and regulate the use of
public stadium facilities and/or convention center facili-
ties whether located within or without such .municipality,
including but not limited to buildings, structures, con-
cession and service facilities, roads, bridges, walks,
ramps and other access facilities, terminal and parking
facilities for private vehicles and public transportation
vehicles and systems. together with all lands, properties,
property rights, equipment, utilities. accessories and
appurtenances necessary for such public stadium facili-
ties and/or convention center facilities, and to 'pay for
any engineering, planning. financial, legal and ,profes-
sional services incident to the development and operation
of such public stadium facilities and/or convention' cen-
ter facilitie~. [1973 2nd ex.s. c 34 S I; 1967 c 236 S 5.]
I
. l
67.28.130 Conveyance or lease of lands, properties or
facilities authorized--Joint participation, use of facili-
ties. Any municipality, taxing district, or municipal cor-
poration is authorized to conveyor lease any lands,
properties or facilities to any other municipality for the
development by such other municipality of public sta-
dium facilities and/or convention center 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 stadium facilities and/or convention
center facilities on such terms as may be fixed by agree-
ment between the respective legislative bodies without
submitting the matter to the voters of such municipali-
ties, unless the provisions of general law applicable, to
the incurring of municipal indebtedness, shall require
such submission. [1973 2nd ex.s. c 34 S 2; 1967 c 236 ~
6.]
[Tille 67--p 161
67.28.140 Declaration of public purpose--Right of
eminent domain. The acts authorized herein are declared
to be strictly for the public purposes of the municipali-
ties authorized to perform same. Any municipality as
defined in RCW 67.28.080 shall have the power to
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 shall be exercised
by the legislative body of each such municipality in the
manner provided by applicable general law or under
, chapter 8.12 RCW. [1967 c 236 S 7.]
67.28.150 Issuance of general obligation bonds--
MaturitY--Methods of payment. To carry out the
purposes of this chapter any municipality shall have the
power to issue general obligation bonds within the limi-
tations now or hereafter prescribed by the laws of this
state. Such general obligation bonds shall be authorized;
executed, issued and made payable as other general
obligation bonds of such municipality: Provided, That
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 provided for in
RCW 67.28.180, and may 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 or to establish a guaranty fund for
revenue bonds issued solely for stadium facility capital
purposes. [1967 c 236 S 8.]
67.28. I 60 Revenue bonds--Issuance, sale, form,
term, payment, reserves, actions. To carry out the pur-
poses of this chapter the legislative body of any munici-
pality shall have the power to issue revenue bonds
without submitting the matter to the voters of the
municipality: Provided, That the legislative body shall
create a 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
amounts collected from the special taxes provided for in
RCW 67.28.180, and/or to pay such amounts of the
gross revenue of all or any part of the facilities con-
structed, acquired, improved, added to. repaired or
replaced pursuant to this chapter, as the legislative body
shall determine: Provided, further, That the principal of
and interest on such bonds shall be payable only out of
such special fund or funds, and the owners and holders
of such bonds shall have a lien and charge against the
gross revenue pledged to such fund.
Such revenue bonds and the interest thereon issued
against such fund or funds shall constitute a .claim of the
holders thereof only as against such fund or funds and
the revenue pledged therefor, and shall not constitute a
general indebtedness of the municipality.
Each such revenue bond shall state upon its face that
it is payable from such special fund or funds, and all
revenue bonds issued under this chapter shall be nego-
tiable securities within the provisions of the law of this
state. Such revenue bonds may be registered either as to
. . ..~
"......- .._-", ..-.
1..1'
f
,Y
6 L!8.160. (1975 1st eu. c 225 ~ I; 1973 2nd ex.s..c 34
~ 5; 1970 ex,s, c 89 ~ I; 1967 c 236 ~ 11.]
. I
I
67.28.185 Prior resolutions or ordinances in conflict
with RCW 67.28.180(2) declared invalid. Any resolution
or ordinance, enacted prior to June 26, 1975, shall be
deemed to be invalid from and after June 26, 1975 to
the extent said resolution or ordinance is in conflict with
subsection (2) of RCW 67.28.180, as now or hereafter
amended. [1975 1st ex.s. c 225 ~ 2.]
, V--
67.28.190 Special excise tax authorized--Payment ,
of tax to municipality--Deduction from sales tax
required to be paid to department of revenue. Any seller.
..au1efillc'clilL,RCW 82JlltQLO. who is required to collee'!
~x under RCW.--6L2&.180 for any municipality
sh<!lLQ.a~Lgich tax tQ...SJJchJIlunicipality~~ed
in RCW 67.28.200 and such tax shall be deducted from
the amount of ta~_s.lIc.b.,seHeLw~Qul<LQt.herwise be
re9.!-ured to collect and to Q;J.Lover to the degartment of
-reve;ueunder chapter 82.08 RCW. (1967 c 236 ~ 12r
or-- -,
67.28.200 Special excise tax authorized--Exemp-
tions, rules and regulations may be established--Col-
lection. The legislative body of any county or city may'
establish reasonable exemptions and may adopt such
reasonable rules and regulations as may be necessary for
the levy and collection of the taxes authorized by RCW
67.28.180. The department of revenue "h::t1! perform the
collection or-such taxes....oo....bwalf--e.f...&u.c!l..collnly or city
at no cost to such county or citz [1970. ex.s. c 89 ~ 2;
1901 c 230 ~ lJ.j .
67.28.210 Special excise tax authorized--Pro-
ceeds credited to special fund--Limitation on use--
Investment. All taxes levied and collected under RCW
67.28.180 shall be credited to a special fund in the trea~
sury of the county or city imposing such tax. Such taxes
shall be levied only for the purpose of paying all or any
part of the cost of acquisition. construction, or op~rating
of stadium facilities and/or convention center facilities
or to payor secure the payment of all or any portion of
general obligation bonds or revenue bonds issued for
such purpose or purposes under this chapter, and until
withdrawn for use, the moneys accumulated in such
fund or funds may be invested in interest bearing secu-
rities by the county or city treasurer in any manner.
authorized by law. [1973 2nd ex.s. c 34 ~ 6; 1970. ex.s. c
89 ~ 3; 1967 c 236 ~ 14.]
67.28.220 Powers additional and supplemental to
other la~s. The powers and authority conferred upon
municipalities under the provisions of this chapter shall
be .constfUed 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 municipalities. [1967 c 236
~ 15.] ,
67.28.350 Real property beneath air space dedicated
to public body for stadium facilities--Exemption from
property taxes. See RCW 84.36.270-84.36.290.
[Title 67--p 181
67.28.900 Severability--1965 c IS, If any provi-
sion of this chapter, or its application .to any person or
circumstance is held invalid. the remainder of the chap-
ter, or the application of the provision to other persons
or circumstances is not affected. [1965 c 15 ~ 8.]
67.28.910 Severahility--1967 c 236. If any provi-
sion of this act, or its application to any municipality,
person or circumstance is held invalid, the remainder of
this act or the application of the provision to other
municipalities, persons or circumstances is not affected.
[1967 c 236 ~ 19.]
67.28.911 Severability--1973 2nd ex.s. c 34. If
any provision of this 1973 amendatory act, or its appli-
cation to any person or circumstance is held invalid, the
remainder of the act, or the application of the provision
to other persons or circumstances is not affected. [1973
2nd ex.s. c 34 ~ 7.]
67.28.912 Severability--1975 1st ex.s. c 225. If
'any provision of this 1975 amendatory act, or its appli-
cation to any person or circumstance is held invalid, the
remainder of the act, or the application of the provision
to other persons or circumstances is not affected. [1975
1st ex.s. c 225 ~ 3.]
Chapter 67.30
MULTIPURPOSE SPORTS STADIA
Sections
67.30,010
67.30,020
Declaration of public purpose and necessity.
Participation by cities and counties-Powers-Costs.
how paid.
67.30.030 Issuance of revenue bonds-Limitations-
Retirement.
67,30,040 Power to appropriate and raise moneys.
67.30,050 Powers additional and supplemental to other laws.
67,30,900 Severabilily-1967 c 166.
Multipurpose community centers: Chapter 15.59 RCW.
Stadiums. coliseums, powers to counties to build and operate: RCW
16.68.090.
67.30.010 Declaration of public purpose and neces-
sity, The participation of counties and cities in multi-
purpose sports stadia which may be used for football,
baseball, soccer, conventions, home shows or any and all
similar activities; the purchase, lease, condemnation, or
other acquisition of necessary real property therefor; the
acquisition by condemnation or otherwise, lease, con-
struction, improvement, maintenance, and equipping of
buildings or other structures upon such real property or
other real property; the operation and maintenance nec-
essary for such participation, and the exercise of any
other powers herein granted to counties and cities, are
hereby declared to be public, governmental, and munici-
pal functions, exercised for a public purpose, and mat-
ters of public necessity, and such real property and other,
property acquired, constructed, improved, maintained,
equipped, and used by counties and cities in the manner
and for the purposes enumerated in this chapter shall
and are hereby declared to be acquired, constructed,
improved, maintained, equipped and used for public,
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CERTIFICATION OF ENROLLED ENACTMENT
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SENATE BILL NO__.!Q..~....__
-----~-------------------------
CHAPTER 222, LAWS OF 1979
1st Extraordinary Session
(46th Legislative Session)
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l' ACT R~lating to,pertorming and Yisual arts center facilities:
a.ending s~ction 5, chap~er 236, Lays ot 1967 IS a.ended
by .ection I, chapter 3D, Lays ot '973 2nd ea.
.ess.
and
.
RCV 67.28.120; anending section 6, chapt.r 236, La.. ot
1967 as uend.d by section 2, chapter)G, La.s ot 197)
5
6
2nd el.
S8sS.
and RCV
67.28.130; a.ending section 9,
,~.. .. ~1 .'..... " .. ....l.. t.
7
chapter 236, La.s ot 1967 as a.ended by ~ection
3,
8
chapter 3D, La.. ot 1971 2nd el.
and RCV 67.28.160:
sess.
9,
10
11
12
13
..ending section 10, chaptor 236, La.s ot 1967 as ...nded
by ..ction D, chopter 3D, Loys 0' 1973 2nd, ox. sess. and
ICV 67.28.170; and anending section In, chapter 236, La.s
of 1967 as last aeended by section 6, chapter 3D. La.s ot
1973 2nd el. sess. and RCI 67.28.210.
IE IT EXACTEO 8t THZ LEGISLATORE OF THE STATE OF VASRIHG:OH:
/
1q
15
16
17
Section 1. Section 5, chapter 236, La.s at
..eaded by s.ctio~ 1, chapter JU, Laws of 1973 2ad ex.
RC. 67.28.120 are each a.ended to read as tollo.s:
sess.
and
1967
as
18
lny eunlcipality is anthorized
~ither inai~idually or
19 jointly
with any other .unicipality,
or
perSOD,
or
any
20
21
cO.binatioD the~eof. to ac~uire by p~rchase, 9i~e or graat, to
l..~e 4S lesse., and to CODstruct, iastall. add to, i.prove,
22 replace, repair, ..iatain, operate aad requlate the Use of
23
publ ic
!acll i tias
r-""'--
stadiu.
2'
((a"d~or))~ cOQv~ntion center
f'cl1itic~ n.~ro[~in~ ft~.~ t , '.
~---~-- ~ - -_&_~-~~~-~r_~~~1!A:l~~~_!~1L2r_!i~~,!_~[~
'20!~r__!1,il!li~~~ .hethor locatad within or yi~hout such
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25
26
27
.uuicip~llty, including
but
lidtod
not
to
buildin9~,
atruc:tucos,
concessJon
and serYic~ faciliti?s, rOAds, br1dg~s,
-.:~ .........
. .--. ...... ---'-
28
29
30
valts, ramps and other acc~ss facilities, toralnal
.
~
end
partinq
facilities
tor priyate Yohicl~~ and pu~lic transpartation
sy~t..~, t09Qth~r ~lth all lal.d~, rrorortlcs,
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apportanancos necessarJ for such p~blic stadiue facilities
1 Ileed;orl14 conv~ntion center facilitiesA-~~!9r~lng_lt!~-S~nltt
'l~111!1:~4-2!-!1~~1-lr!~_~!~~!r-11~il111~~. and to paJ for anJ
5
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finaocial,
legal and prof.ssional
s~ryices incident to the d..elop.~nt and operation of SQcb
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((~tad%~~.__facilit:e~---aft~/er---c~ft~~r.txoft---eeft~~r))
.;:-.:_~.lJ .;-.--;;\-
.;. "_... 0 '. , " ',. ' ,'.. ,,,",,' .: ~> ,.-"J c.'.>: ~.,~:'.'.~ .' -:::' ...,:.:--'".;- .'. ,"'-.' ,'.'," .-,..... .
,~~~~~.~;~i:~~-#~~;~~~t:~~j;+~~~~~~~~~~$~~;'r~~.~k~~~~;~~:~~~j~...r;{;.~
" '. .~,~..;: ;...,~r;.....~'.:~~2.~.l:.~ : ;:'~.~~ ~,>":.,,,' ~.~.:. ~;~:.. .:...!;....~ :l..~~:~;:..;~~~~....~ ,~.:.;.::.-.+i~:::::~f:;"!. 'i';.',';i" ;.\'~r~~';'J.:,,:-.:k ).:. '. ,I.':;': ,:.-
r,
8 facilities.
9
sec. 2. Sectioo 6, chapter 236, .Lan of 1967 as ..eoded
10 bJ sectioo 2, chapter 3~, Laws of 1nl 20d ex. seSS. aAd !lClI
11 67.28.130 are each aoeoded to read as fellows:
12
13
1l1J .00icipa1itr,
to xi09
district,
aunicipal
or
corporation
is authorized
~o conyey or leasa anI lands,
,.
properties or facilIties to
aOJ other auoicipalltJ for the
aonlcipalitJ of puhlic. stadiu.
15
4e...lopClel1t
bJ socb other
16 facilities (leadf~~114 coooeotion caotor facilities4-_2tr12r~ini'
17 lt~~_-s!~~r~~~11~~A-~~L2r_!i~-!~~t~~~t_!l~iliSi~ or
18
to pro,ide for the joint use of such' lauds, prop.rties or
facilities, or to participate in tbe fiDAncing ot all or aDr
part of tbe public ((3~lldi:lJ.__fll:e'ilitie:--4nd.;oe--cor.:Yl!".t:i:.ft
cent.er)) facilities au such terllS a.s ..1 be fixed by aqr...ent
,
betveeo the respecti'. leqislative bodies without sub.lttift9 the
.attar to the voters of such .unicipalities, unless tbe
19
;;0
<1
22
23
H
pro,isions of 9~Qecal law applicable to ~h. iDcurrin9 of
2S .uDi~ip&l indebtedness shall require sucb sub.issioo.
26
Sec.). Section 9, chapter 236, Laws of 1967 4S a.ended
21 bJ sectiol1 3, chapter 3~, :'us of 197) 20d "x. ses". and RC'l
28 67.28.160 are each aaeoded to read as fcllovs:
29 to carrJ out the purposes o! this chapter the Iegislatioe
)0 body of an, aunicipality shall h4T~ the pow9r to iss~e r&venue
31 bonds vithou~ sub=ittin~ the aalt4c to tbe voters of ~h.
]2 aunicipality: P'OVID!D, !h~t the le9islatio. bodJ shall create
)' special fuod or fonds lor the scle pu<pos" of paJing the
3' principal of AD~ interest on the bonds of each such issue, into
~S vht.:.:h fun..! or funds tho legislAtivo body .ar obligate the
.~ .un~cli~lltr to Pdf all or par~ of ftnO"nt3 cJllec~8d tro~' the
.~[\ '2n';'2
-,-
;,<
. ,.~.; ~~- ~ .
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-~ '.';~.-:'.(,~" :t}~\.. ...L.:;:~,~l~,>~;V,~{...~ I~;~.~~ ~ ,.~..~ .,'.; .-, i!'-~~,{fP.:.~..);., ':'.:~..
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cpeciAl t4X~S provido~ tor in RCW 67.28.180. and/or to pay such
2 a.ounts 'Of the 'lross reHauo of a~l or Any pan of the
J facilities constructad, acquir~d, 1.prowed, added to, rep&ir~d
. or replaced purSulnt to this Ch4?~er, as the le91511~l~. body
. o...J
5
6
~~~~~~~~~~1P.~~~)
~~~~~~ ~t..~~- ~.~/: .~~..~~~-~~
I"\" . ..._.r. ' .". . - .,.."" ... . f '../< .
., .. .,. . . ,-"...... .-, ,. .-.. . '- . . '.'...
.boll deter.ine:
PROVIDED. FOZTU2R. That the priacipAl of and
7
ln~are5t on such bonds sball be payable cnlr out 0= sa~h spacial
fund o~ funds. And the owaers oad holders of such boads sholl
8 baye a lien and charqe agaln3t tha gross revenue pledged to such
9 tond.
10
Such revenue bonds and the interest tb.r~. issued
11 &qainst such fund or funds shall constitute a clai. of the
"... .
12 holders thereor Daly as aqAinst such fund or fands oad th~
1) reYenup. pied'led thereCor, And sbAll not constitute a ieseral
,. lndebtedaess of the saaicipality_
....
15 Each sucb r..enue boad shall state UPOD its fa.ce. tbat it
~r~~~~~~~'~~:\j'-,7i:~~~.~7JJr.~6;:':~~;~'...
~~~,I!ti,..~" ......".......c;-td..o....... ~~~.i"'-'.
r:.~~~!"':'~~....:t';:-r: r:~~-:;,.~...ir.J'~~. .:-:""AI'~- r..~' .~...-
r;:~-~"'" :.;~-;:~..: ;~';..'~~'_ ~:.~l:..,-"; ~ ~;~ ~~~~__ -'.~ .;.:,~~: < .~
16 is payable fr:. SQch special fund or funds, aDd aLl r.Yenu~
17 bonds issued UDder tbis chapter shall be Deqotiable s.c~[iti~s
18 within tbe pro.isions of the law of this stAte.
Suc'" re'eD.l1e
:
19 bonds say be re'listered either as to prlscipAl only or os t~
20 principal And iaterest. or say be bearer bonds; shall be in such
21 deao.io4tions AS tbe legislative body shAll dee. proper: shall
22 be parable At such tise'or ti.es aad at such pl~ces as shAll be
2) dster.ined by the legislatiye body: .hall be executed 1. such
.,
. ... ',1 .( ,. A,
~-:-.a.I::-:-T' :t.e~' ,J-~-_,,~'- ""_(''',.~ 1.~-~~~~:'--:".~.....
~""~'.Q.,.;!".. "r.dL. ."...;-",,~,., ~f"""4-t.;.c...... .
. ",..~.. ".. . ".v....~Gjt..~"'...c,.~~~j,.;t:;.>:_. .,.
F;~I.:-~!t~~~f:'?P_~1.:~~~~,,~~~~~~
I.' ,..., '"C .-'".' .
~
2. ..nfter and bear Lnter~st at such rate or rates as sh411 b~
2~ deter.lood by the leqislative body_
26
Such r.~enue bonds shall be sold LA such .&nD~r as tk.
27 lo'llslati.e body .hAll dee. to be tor the bost intores~s of t~e
28 suaicipalHy. either At public or priute salo.
29
The legislative body SAY at the tis. oC the issuance of
30 such r~venue bonds .ak~ sucb coYenan~s vi~b the purC~4Se[S 4nd
~o ~+~'\f!~:-~- ~_..:--....,....~_
~~~~~~~ -
,. :~.. ,~,'.,.;. -$ " ..' " .' -.
. -... Y'~ --~- -c 'f' .~
-..,... '-"-.-
'. '.~.. . '..............,~......., ... .. :..,.,
! -
t
) '0'
t .....,
,.
I
)1 holders ot said bonds ~s it .4Y dees n.cessary to s.cure and
)2 gUAranty the pAys~nt of the pri~cipol ther~oC and the int~rest
)J thorcon, inCluding but not being liaitcd to. CO~CDants to sot
3' aRide adequato resorves to Securo or quaraotr the par_eot of
35 such pciacipal !nd lDterest. to plcdqe and aoply th~reto part or
)6 All of Any lawfully Authori~ed special tazes provi~~~ =cr in ?CW
....
'.
.... .......~'... ,,~:......~---,,~:. - -'. .,:~-
...:..~ . .~. '''-'.-'
-)-
. . .. .... l . . ~ .. -..,.. ~ - . _
5-':"'-~~";"~2~:''-:::'.~ .:...~~~~.. rk)~..h...ti..~..~~'~'if;;).1';'.iM\~~~~~~~11~i~\~~~~~~~~!;:
'. .~~. ~;::'~~~'''';~~:;.~~1~:;;:-~:.~~~-~',:" .,~~):;: ;:. ::-~~:~: .;i:,.r.:'....~~;.;~;j~~~0.~. ~-,:~~..:~:.;;:~:.:-.;~~~:~~r~;:..~.:.:-r:+,:~::-;;;~~.-;.;~~,'~'<,' :'
.--
~/
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f'
I~....~.. .,Y
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..
67.28,180, to Daintain ratas, charqos or rDntnls sutficieot with
2 othor anUablot Doneys to pay such pri.ndpAl And hterDst And to
3 DaintAio adequate coverage over dabt service, to appoint a
trusta. or trustees tor the bondholders, to sat.guard the
:~~?~~~:~:;~~
'-
5 expeBdituce of th~ proceeds or sale of such bonds and to fix the
6 povers And duties of such trustee or trust~es and to aake such
7 other covenants as the leqisl!tive bcdy say de.. necessary to
." '..
8 accooplish the Dost Advantageous sale of such bonds. The
9 legislative body oay Also provide that reveaue bonds payable out
10 of the saDe source DAY later be issued on a parity with revenue
11 boads being issued and sold.
12 rh. leglslative body .AY includo io the principAl ADount
13 ot aDr 8uch revenue bond issue an ..aunt toe eDgiueerinq,
" architectural, plannin9. financial, "leq&l, and ot~~r services
: :~~~r;;f;~
acquisHion
or cons~r~tioft o!
conventlon ee.t.t~
15
and chArges incident to
the
public stadi;..
facUities
lleadiorll..
16
17 tacilities~_~t'~airr~A[S~__~~n~t--1l~lliSi~~L-!a~L~!-!1~~1
18 lrt~ cent~r 4ac~~, an a.ount to Gstablisk
Ilecessarr
19 [Qserv@s, an aDount tor vorklDq capital and aD a.ount necessary
20 tor interest duriu~ the period of construction of anT taciliti~5
~as.~'"
""...~.( ,. ."'...~.~
.,
21 to be financed fro. the proceeds of such issu. plus si. .onths.
22 The 18qislati~e bOdy .a1, ~~ it 4ee2s it in tbe best interest of
23 the .u~icipalitT, proYide in anr contract f~r the construction
2Q oc acquisition of ~nl facilities or additions or iaproveoents
25 thereto or repl~ceaen~s or extensions ther~of tha~ pareeot
26 1heretor shAll he Dade only in such reTenue bonds.
Z7
It the Dunicipality shall fail to carry out or pe~forQ
28 any of its obliqatioDs 0= coYen~nts aade in the authorization,
:.;; '~~.:-.~.~
~T.~~'7'
H lssuAnca and sale of such bonds, lhe holder of any such bond 14Y
1D bring AcLion Ag4inst t~e DunicipAlity and co.?ol th. pertoraAnce
31 of any or all oi such cov~nants.
~~ Sec. Q. S~tioD 10, chA~t~r 236, Laws of 1961 as &Aended
by section ., Ch.lpt9C JII, LolVS of .913 2nd 'Ie. $~ss. and Rev
,~ Gl.28.~70 a~a ~~ch aaendod to read a$ tallows:
",
T~Q lc~~slatlT@ bo~y of anT .unlclr~lltJ ovninq or
I)pcl-ati"q Dubllc sttcii.u!'l fac!j,lt~('s ([a,~,.'~ri)L
CQnYC'n~lon
-Ol...
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r.. ~ ;.~:r.:'.;,';E.ip~~:::;....."7J.V::9;f'
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!1.:u!~!_::l[12-.f~~1:;;'~_;:1f!llii!!:! 4ClJuiCIJ1 0[' doyolop__d puc!Juant to
cent.r tacllltl"sL_-E~'~2t~1~~__J~~~__~~n~~c_:~:111~1~~._~n1t2t
thls chApter shall hAre po.~r to l~ase to Any ..niclpallty or
6 faeili~:e~-a~d/or-conY~"~ioft-eeftte~)) facilities authorized by
I.
::" ...l"...,"j....;..~~:._.~... I ^";-'". '.~;
~~:~~~-;:;.n~.;j.~ ':-::"'~:';f1-1t~.~:.:::.
~~:~f~~..~~~';~~~~1~~~~~..
L:'" "', -~.,~"- \...- ....,:'....,wtl, ....., ".\- - ...
r '.." . - . .... .'. ... .... r;
. person, or to contract for the use or operation by IDY
-~':!~~,
.:':~0'
S nnlclp.Utl or per~on, of Allor &DY part of the ((shdi~s
7 thls chApter, lnclu~ln9 but not li.ltod to parkln'l fAcl1i:ies,
e eoncossloa faciliti~s of All kind~ And any property or p:oper:r
9 .ri'lhts
appurt~nant to sueh stAdiu. faeilities ((elldroollA,
10 eonveatloa center fAcilitiesL_2~r!~~i~At1~~~~~~t-!1~il1t1~L
11 !n~I-!i~~~t~_~~I-f'ci!i1i~, for such period And under
12
such teras aDd conditions aDd upon such rentals, tees and
--f
~
..!. ~. .
~ " -~',"
lJ
cbacqcs as sucb leqislatlve bod} .4' deter.ine, and a&r pledq4
15
16
ot~er r.veQU~ deriYed tro. the ownership and/or op4ratlo~ of
((:Jt.di:tI.--f4C'i.!:i~ie5"'4I1dtor-c:oD.ea.tio.-cen<4:er)) ~~ facUities
I"~""';':;';':-' ~~.~;"'/"';;.!. .'.:'-:'/',,;;,:,~<;; :-"'~:'~"I>.
~~..,.,,~.;~ '.' . ~\':t.J~rt~.. ':'~:;'lt1.~ .
ri. .1It"'r....:z..~"*,. .~..J .;..rr. 6'.~'\. ..~).?~..... .,
~. .~ p"?:~~r~~L~~....~:~~;:~i....,.;~;. ~~;..'..~~.. ../:~:t~.;.>~ :
~,
:, :.'-,'.....
<:. ,;,
,.
all or anJ portion of SQch rent&ls. lees and charqes and all
17 to pay And to sec~r. the p~r~~nt of generAl obligation bonds
18 and/or r.venue bonds ot such .QDlcipality issued lor authorized
1~ pablic stadiu. ((a~dtoe))~ convention ceDterL--2~tf2!~~2
2C ~~~~L-!~Qt-!iiY!1-!~~~~~ fAcilities purroses.
21
Sec. 5,
Section lA, chapter 2J6, LA.s of 1967 AS lAst
. .,"'
:"~e
,t.,.:,,-,,,.,
. j
22 A.end~d by section 6, chapter Jq, Laws of 197J 2nd ex. sess. and
23 RCV 67.28.210 Are 9ACh ..ended <a r~.d AS Collo.s:
2q 'AIl taxes leried And collect~d under acv 67.28.180 shall
'..... .
. 't..:~..--:.,~\I.~:~~' ).s",:.~~.;,~- ~'~""J.:r' ".. :..... .~.. -~~:
:h1~~~' ~;,;:.... .";"'''-~E:.'''~.:.rr,.}e-j.~,(... ~"~".:
";.I: .~.......,.....,~'" .a"~ ~~:-cl\'''''~:t:::.~,
{t\.;'. . .~,~-~ ,,~i;;~..: ...~:.: ~~~,.' ~ '!"....~'L..
'"4,a,,' i '" .~ . ....~,. .... . -'- ~.."-"'''''''. ;.;,....: ... __." ... '
b:.,\"r~. ,..' i. r."'...... " .'.t.'" I .~.... .
.. .-. ~, . ' ., .. . ".
..
25 be crodlted to A speclal fund ln the treAsury of the countl or
26 city imposing such tAX. Such taxes shAll be leried only for the
..
27 purpose of payinq all or aUJ part of tbe cost of acquisition,
28 cODstruction. or operatiD9 of stadiu. facilities ((aDd~or))L
29 con~ention center tacili~iesL-~~It~~in~!~~~~~!~I_f~~~lit!~L
JO
lQdLQ[_!!~~1_~I~n_~~U~~I_!~~i11!!~~ or to payor secure the
reYenue bonds issued (or such purpose or purpcses under this
v
i,~...~~~...r:"'" " ~__~,iil.~
l;.~~~;..,l.~~~~:(;ot~~~~~
t..:,'~~. :.......~,.~-"..;:'~~"..- _....:"'.0\':, ,;. ''::'.':.- .
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.~
,
o
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32
3J
pAy.aat o~ Allor Any portlon of 'lenorAl obli'lAtlon bonds or
chapter. 2t--!Q__e~I-f2!_~!~[~1~~~~li~i!i~L_2!_2!h~~~~
J/
Jq
~!a!'1~~!1~-in1gr~~!i2n-1Qr_lh~_2~~~_Q1-~~[~~g__!i~i~~
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until vlthdrlvn lor US4~ thp. .oneJ5 4ccu.ula~ed
2
1n such tund or tund~ 8AY
be
lnnsted
1n
interest
boarhq
;;':'--:.I'o..,':.:i ...\.~
,....~,r....~_]
... ...~.~--.:.l
3
secur1tles br tbo county 4r c1tt
t '''fa Sl.l r~ C
in any unner
L
Passod tbe S4nAte narch 27, 1919.
~f?; ~~
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~~~ v:.~~..~.. ....:;-..~~.... ..~
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FILED
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Jefferson County
BOARD OF COUNTY COMMISSIONERS
Port Townsend. Washington 98368
. Phone 12061 385' 2016
A, M. O'MEARA, DISTRICT 1
B, G, BROWN, DISTRICT 2
JHt--EKSON COUNTY COURTHOUSE
NAIIONAI. HISTOHI(; SITE
POH r lOWNSfNU, WASHINGTON
CARROlL M. MERCER, DISTRiCt 3
July 6, 1981
. State Department of Revenue
Office Audit Section
Mail Stop: AX-02
Olympia, Wa. 98sQ4
~o Whom It May Concern:
On June 15, 1981, the Jefferson County Board of Commissioners adopted
Ordinance No. 3-81, levying a tax on transient accommodations as
defined.
Per instructions of Don Sorensen, of your Department, we are enclosing
a certified copy of the ordinance and a list of applicable businesses
in Jefferson County for implementation. If any additional information
is required, please notify us.
We will notify the State Treasurer's Office regarding bank account
numbers for the electronic transfer of funds.
Thank you for the help in implementing this ordinance.
Sincerely,
~
JEFFERSON COUNTY
BOARD-OF COMMISSIONERS
/~~.~
B.G. Brown, Chairman
/p
Enclosures (2)
-I
Businesses to Collect Tax Per
Jefferson County Ordinance No. 3-81
Twin Eagles Recreational
Vehicle Park
P.o. Box 37
Brinnon, Wa. 98320
./ Admiralty at Port Ludlow .!2..v-JO "'f..
Route 1, Box 75 &-<"'7(<'''') <:1.:l.......f.~
Port Ludlow, Wa. 98365
~'~
v Hamblen Trailer Park
P.O. Box 51
Port Ludlow, Wa. 98365
12, 1..:.t;L J!...
/3.~J' 3 ':15'
~11' i..~,c.-k.
(;.?~....tI!, * ~
*Ronald Smith
7th & Sheridan
Port Townsend, Wa.
98368
y Smitty's Trailer Park
480 Flagler Road
Nordland, Wa. 98358
J ~ 'hH
'::::;'.. -, ~<u7 /;;;>4<....
Discovery Bay Lodge
Star Route 2, Box 468
Port Townsend, Wa. 98368
American Camp Grounds, Inc.
P .0. .. Box E
Brinnon, Wa. 98320
*Fort Worden Youth Hostel
Fort Worden State Park
Port Townsend, Wa. 98368
Am~rican Camp Grounds, Inc.
P.O. Box 404
Gardiner, Wa. 98334
*Lizzie's
731 Pierce
Port Townsend, Wa.
98368
Flock In Trailer Park
P.O. Box 172
Brinnon, Wa. 98320
*Palace Hotel
1004 Water Street
Port Townsend, Wa.
98368
Triton Cove Trailer Resort
865 Hwy. 101 South
Brinnon, Wa. 98320
./ *Point Hudson Motel .
Point Hudson Harbor
Port Townsend, Wa.
~o
P-6. ~~
98368
,? ,
~r_v-t";J
C1
/ Cove Park Campground and /.h...,.... .,). n ~<, J-
Grocery
Star Route 2, Box 92
Brinnon, Wa. 98320
*Port Townsend Motel
2020 Washington Street
Port Townsend, Wa. 98368
State,Parks and Recreation
P.O. Box 1128
Olympia, Wa. 98504.;
*Quimper Inn
1306 Franklin
Port Townsend, Wa.
98368
Bayshore Motel
Box 111, Hwy. 101
Brinnon, Wa. 98320
*Starrett Bouse Inn & Restaurant
744 Clay Street
Port Townsend, Wa. 98368
I Eaglemont Rockeries 0( i I:; (J......co ,.,J:. ..J
P.O. Box 510
Hadlock, Wa. 98339
*The Tides Inn
1807 Water Street
Port Townsend, Wa.
9836-8
~
v' American Youth Hostel h,<"VC<,.' }c-" ,'I Jo.j("~.t;.(.. -,),4.-
AYH Fort Flagler
Nordland, Wa. 98358
Valley View Moa-Tel
Route 2, Box 417
Port Townsend, Wa. 98368
/ The Etologic Place
111 Beach Drive
Nordland, Wa.
"-,,)(L '(-~v-- 7"'< ;,J-.. i~' ,II.", '!
L'
*James House
1238 Washington Street
Port Townsend, Wa. 98368
98358
Quilcene Hotel
P~ O.~_ox129 .;u.. ,,",...~:':-,_:.;,--_",,
... QuI lcene ';'lV'a ';:'~:-:'98376--- .,,-'c'_'.
Maple Grove Motel
".. P.O. Box 144
Quilcene, Wa. 98376
............<::~....:'-
*Section 5 of Ordinance No. 3-81 applies to these establishnents.
'-',.....,..ao.;.
tERTIFICATE OF TRANSCRIPT - Auditor
STATE OFWASHINGTON,}Ss. '
COU~TY OF JEfFERSON.
L
BETfY J. ANDERSON
,Auditor of Jefferson County, do hereby certify that the
foregoing is a trlte and correct Copy of JeffersQn County Ordin~ce No. 3-81 .
-'
as the same appears of record on page
1967
record of
JEFFERSON CQuD~ Cn~i-~siope
Vol'ume Number
7
of the Records of said County. (!nmm; ~u:dnn~"!I:l
\VlfNESS my hand and official seat this
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day of .
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,A.D.I9.U
By
,County Auditor.
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ORDINANCE NO.
3-81
(AN ORDINANCE LEVYING A TAX FOR LODGING ON HOTELS, ROOMING
HOUSES, TOURIST COURTS, MOTELS AND TRAILER CAMPS AND
THE GRANTING OF ANY SIMILAR LICENSE TO USE REAL PROPERTY,
SETTING THE RATE OF TAX AND PROVIDING FOR THE COLLECTION
AND DISBURSEMENT OF SUCH TAX.)
THE BOARD OF COUNTY COMMISSIONERS OF JEFFERSON COUNTY, WASHINGTON,
DOES OR6AIN AS FOLLOWS:
Section 1. From and after ..30 , 1981, there is here-
by levied upon every charge made for odging by a hotel, rooming house,
tourist court, motel, trailer camp, and the granting of any similar
license to use real property, a tax of two percent (2%) on the charge
made, collected by the operator of such establishment and remitted
as a part of the regular sales tax collected and paid to the State of
Washington.
Section 2. For purposes of this ordinance, it shall be presumed
that the occupancy of real property for a continuous period of one (1)
month or more constitutes a rentaVor lease of real property and not
a license to use the said property. The rental or lease of real
property shall not be subject to tax imposed by this ordinance. The
license to use or enjoy real property shall be subject to the tax
imposed by this ordinance.
Section 3. The State of Washington, Department of Revenue, shall
serve as the collector of the tax imposed herein, which shall be in-
cluded within and not as an addition to the regu~ar sales tax of the
State of Washington, and said Department of Revenue shall remit the
"said two percent tax, or such amount as may hereafter be established
by ordinance, to Jefferson County.
Section 4.. The revenues from the tax established by this ordinance
S9al1 be used for those purposes authorized by RCW 67.28 in its pre-
sent form and as may be hereinafter amended.
Section 5. The City of Port ToWnsend, has enacted Ordinance 1845
in accordance with the provisions of RCW 67.28. Thus, a credit for
the full amount of the city tax imposed pursuant to this chapter is
allowed against the county tax.
ADOPTED this L.s-' day of J~~ ,i98l.
BOARD OF JEFFERSON COUNTY COMMISSIONERS
B.~~2,
. J. .
0.. 9Jr, /JYJu.. '../
A. ~./~~)(/,~
~MIW#rm.~
ARROLL M. MERCER, Member
ATTEST:
-:''L
tVOL 7 fAG~ ~:. 01967