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construction, remodeling, maintenance, equipping, reequipping, <br />repairing, and operation of its public facilities. This excise tax may <br />not be imposed until the district has approved the proposal to <br />acquire, design, and construct the public facilities. <br />(3) Except for a public facilities district created within a <br />county with a population of one million five hundred thousand or more <br />for the purpose of acquiring, owning, and operating a convention and <br />trade center, a public facilities district may not impose the tax <br />authorized in this section if, after the tax authorized in this <br />section was imposed, the effective combined rate of state and local <br />excise taxes, including sales and use taxes and excise taxes on <br />lodging, imposed on the sale of or charge made for furnishing of <br />lodging in any jurisdiction in the public facilities district exceeds <br />eleven and one-half percent. <br />(4)(a) To replace the tax.authorized by *RCW 67.40.090, a public <br />facilities district created within a county with a population of one <br />million five hundred thousand or more for the purpose of acquiring, <br />owning, operating, renovating, and expanding a convention and trade <br />center may impose an excise tax on the sale of or charge made for the <br />furnishing of lodging (including but not limited to any short-term <br />rental) that is subject to tax under chapter 62.08 RCW, except that no <br />such tax may be levied on: <br />(i) Any premises: <br />(A) Having fewer than sixty lodging units if the premises is <br />located in a town with a population less than three hundred; or <br />(B) Classified as a hostel; <br />(ii) Any lodging that is concurrently subject to a tax on <br />engaging in the business of being a short-term rental operator imposed <br />by a city in which a convention and trade center is located; or <br />(iii) Any lodging that is operated by a university health care <br />system exclusively for family members of patients. <br />(b) The rate of the tax may not exceed seven percent within the <br />portion of the district that corresponds to the boundaries of the <br />largest city within the public facilities district and may not exceed <br />2.8 percent in the remainder of the district. The tax imposed under <br />this subsection (4) may not be collected prior to the transfer date <br />defined in RCW 36.100.230. <br />(5) To replace the tax authorized by *RCW 67.40.130, a public <br />facilities district created within a county with a population of one <br />million five hundred thousand or more for the purpose of acquiring, <br />owning, operating, renovating, and expanding a convention and trade <br />center may impose an additional excise tax on the sale of or charge <br />made for the furnishing of lodging (including but not limited to any <br />short-term rental) that is subject to tax under chapter 82.08 RCW, <br />except that no such tax may be levied on any premises: (a) Having <br />fewer than sixty lodging units if the premises is located in a town <br />with a population less than three hundred; or (b) classified as a <br />hostel. The rate of the additional excise tax may not exceed two <br />percent and may be imposed only within the portion of the district <br />that corresponds to the boundaries of the largest city within the <br />public facilities district and may not be imposed in the remainder of <br />the district. The tax imposed under this subsection (5) may not be <br />collected prior to the transfer date specified in RCW 36.100.230. The <br />tax imposed under this subsection (5) must be credited against the <br />amount of the tax otherwise due to the state from those same taxpayers <br />under chapter 82.08 RCW. The tax under this subsection (5) may be <br />imposed only for the purpose of paying or securing the payment of the <br />I�� <br />