2023-02-13-minutes-public-works-study-session

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before December 31, 2017, a tax on engaging in the business of being a short-term rental operator. Such payments must be made no more than thirty days after the last day of each fiscal quarter and must equal the portion of the revenues received by the public facilities district during such fiscal quarter from the lodging taxes authorized under subscction (4) of this section that are determined by the department of revenue to be derived from the short-term rental activity within such city. (b) The public facilities district is not required to make any payments under this subsection (14) unless the city has repealed any ordinance authorizing a tax on engaging in the business of being a short-term rental operator. (c) The public facilities district is not required to make any payments to a city under this subsection (14), if the city, after satisfying the condition in (b) of this subsection imposes any tax specifically on the act of engaging in the business of being a short- term rental operator. (d) The proceeds of any payments made by a public facilities district to a city under this subsection (14) must be used by the city to support community -initiated equitable development and affordable housing programs, as determined by the city in its sole discretion. (15) Fifty percent of any tax revenue collected by a public facilities district as a result of the tax imposed in chapter 245, Laws of 2018 must be distributed by the public facilities district to the county in which the convention and trade center is located. However, if a city has satisfied the condition in subsection (14)(b) of this section, payments made under this subsection to the county in which the convention and trade center is located must be calculated after deducting any payments made to a city under subsection (14) of this section from the total tax revenue received by the public facilities district as a result of the enactment of chapter 245, Laws of 2018. The proceeds of such payments to a county under this subsection (15) must be used by the county to support affordable housing programs, as determined by the county, in its sole discretion. [2018 c 245 § 2; 2015 3rd sp.s. c 24 § 702; 2015 c 151 § 1; 2010 1st sp.s. c 15 § 5; 2008 c 137 § 5; 2002 c 178 § 5; 1995 c 396 § 4; 1989 1st ex.s. c 8 § 4; 1988 ex.s. c 1 § 14.] *Reviser's note: RCW 67.40.090 and 67.40.130 were repealed by 2010 1st sp.s. c 15 § 14, effective November 30, 2010. Effective date -2018 c 245: "This act takes effect October 1, 2018." [2018 c 245 § 3.] Findings—Intent-2018 c 245: "(1) The legislature finds that it is in the public interest that taxation of lodging not distort the market for different types of lodging and that all types of lodging participate in the funding of the public benefits supported with lodging tax revenue. (2) The legislature further finds that, with respect to the lodging taxes levied under RCW 36.100.040 (4) and (5), the current significant disparity in the taxation of sales of lodging on premises having fewer than sixty lodging units compared to premises having sixty or more units is contrary to the public interest in both equitable taxation and adequately supporting the public benefits funded by lodging tax revenue. [ 12 1