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(2) A cover charge, or a charge made for use of seats and tables <br />reserved or otherwise, and other similar accommodations; <br />(3) A charge made for food and refreshment if free entertainment, <br />recreation, or amusement is provided; <br />(4) A charge made for rental or use of equipment or facilities <br />for purposes of rec;reaLion or amusement; if the rental of the <br />equipment or facilities is necessary to the enjoyment of a privilege <br />for which a general admission is charged, the combined charges shall <br />be considered as the admission charge; <br />(5) Automobile parking charges if the amount of the charge is <br />determined according to the number of passengers in the automobile. <br />[1999 c 165 § 17.1 <br />RCW 36.100.220 Tax on vehicle parking charges. (1) A public <br />facility district may levy and fix a tax on any vehicle parking <br />charges imposed at any parking facility that is owned or leased by the <br />public facility district as part of a regional center, as defined in <br />RCW 35.57.020, or a baseball stadium, as defined in RCW 82.14.0485. No <br />county, city, or town within which the regional center or baseball <br />stadium is located may impose a tax of the same or similar kind on any <br />vehicle parking charges at the facility. <br />(2) For the purposes of this section, "vehicle parking charges" <br />means only the actual parking charges exclusive of taxes and service <br />charges and the value of any other benefit conferred. <br />(3) The tax authorized under this section must be at the rate of <br />not more than ten percent. The tax authorized by this section with <br />respect to a parking facility associated with a baseball stadium must <br />be used exclusively to fund repair, reequipping, and capital <br />improvement of the baseball stadium, and is not subject to the <br />requirements of RCW 36.100.010(4). [2011 1st sp.s. c 38 § 3; 1999 c <br />165 § 18.1 <br />RCW 36.100.230 Transfer of property, assets, and other interests <br />from state convention and trade center public nonprofit to district— <br />Necessary actions. (1) On the transfer date the board of directors of <br />a public nonprofit corporation formed under *RCW 67.40.020 that owns <br />and operates a state convention and trade center must transfer all <br />lands, facilities, equipment, assets, other interests in real, <br />personal, and intangible property, and interests under contracts, <br />leases, licenses, and agreements under the control of that board of <br />directors to a public facilities district created as provided in RCW <br />36.100.010 by the county in which the convention and trade center is <br />located pursuant to an agreement with the public facilities district, <br />subject to the review and approval of the state treasurer. <br />(2) No real estate excise tax or other excise tax may be imposed <br />with respect to the transfer of assets of the public nonprofit <br />corporation to the public facilities district. <br />(3) For the purposes of this section, "transfer date" means the <br />date on or prior to June 30, 2011, on which provision has been made <br />for all of the following, pursuant to agreements and other necessary <br />arrangements approved by the state treasurer: <br />(a) The redemption, prepayment, or legal defeasance on or prior <br />to the transfer date of all outstanding borrowings and other financing <br />obligations of the state of Washington and the public nonprofit <br />[ 21 1 <br />