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(3) It is the intent of this act to equalize the taxation levied <br />under RCW 36.100.040 (4) and (5) by applying it to all lodging, <br />regardless of the number of lodging units in premises subject to such <br />taxation." [2018 c 245 § 1.] <br />Construction -2015 3rd sp.s. c 24: See note following RCW <br />36.160.030. <br />Effective date -2015 c 151: "This act takes effect August 1, <br />2015." [2015 c 151 § 2.] <br />Findings---Intent---Construction-2010 1st sp.s. c 15: See notes <br />following RCW 36.100.010. <br />Effective date -2008 c 137: See note following RCW 82.08.997. <br />Retroactive application—Effective date -2002 c 178: See notes <br />following RCW 67.28.180. <br />Severability -1995 c 396: See note following RCW 36.100.010. <br />RCW 36.100.042 Lodging license fee or tax in excess of rate <br />imposed on retail businesses prohibited. (1) Except as provided in <br />chapters 35.101, 67.28, and 82.14 RCW, after January 1, 1983, no city, <br />town, or county in which the tax under RCW 36.100.040 (4) and (5) is <br />imposed may impose a license fee or tax on the act or privilege of <br />engaging in business to furnish lodging by a hotel, rooming house, <br />tourist court, motel, trailer camp, or similar facilities in excess of <br />the rate imposed upon other persons engaged in the business of making <br />sales at retail. <br />(2) For the purposes of this section, "sales at retail" has the <br />same meaning as provided in RCW 82.04.050. [2010 1st sp.s. c 15 § 9.] <br />Findings—Intent—Construction-2010 1st sp.s. c 15: See notes <br />following RCW 36.100.010. <br />RCW 36.100.050 Ad valorem property tax. (1) A public facilities <br />district may levy an ad valorem property tax, in excess of the one <br />percent limitation, upon the property within the district for a one- <br />year period to be used for operating or capital purposes whenever <br />authorized by the voters of the district pursuant to RCW 84.52.052 and <br />Article VII, section 2(a) of the state Constitution. <br />(2) A public facilities district may provide for the retirement <br />of voter -approved general obligation bonds, issued for capital <br />purposes only, by levying bond retirement ad valorem property tax <br />levies, in excess of the one percent limitation, whenever authorized <br />by the voters of the district pursuant to Article VII, section 2(b) of <br />the state Constitution and RCW 84.52.056. [1988 ex.s. c 1 § 15.] <br />RCW 36.100.060 General obligation bonds Termination, <br />reauthorization of excise tax. (1) To carry out the purpose of this <br />chapter, a public facilities district may issue general obligation <br />bonds, not to exceed an amount, together with any outstanding nonvoter <br />[ 13 1 <br />