HB 1371 — Concerning the creation of parks benefit districts.

H-1466.2SUBSTITUTEH-0711.1HOUSE HOUSE BILL 1371State of Washington66th Legislature2019 Regular SessionByHouseSessionByRepresentatives Local Government (originally sponsored by Representatives Eslick, Pollet, Irwin, Appleton, Griffey, Stokesbary, Senn, Thai, and Doglio)READDoglioRead FIRSTfirst TIMEtime 02/08/19.AN01/21/19.Referred to Committee on Local Government.AN ACT Relating to the creation of parks benefit districts;

The park maintenance and improvements shall be owned or administered by:

(a) The county of jurisdiction if located in an unincorporated area;area, or (b) the city of jurisdiction if located in an incorporated area.

(b) the city of jurisdiction if located in an incorporated area;

(c) the metropolitan park district if located within that service area;

or (d) the park district if located in that service area.

and (b) the proposed taxes, fees, and charges imposed by the district to raise revenue to fund the maintenance and improvement, as applicable.(2) Voter approval under this section must be accorded substantial weight regarding the validity of a park maintenance and improvement.(3) A district may not increase any taxes, fees, or charges imposed under this chapter once the taxes, fees, or charges take effect, except if authorized by the district voters pursuant to section 22 of this act.(4) A district that includes all the territory within the boundaries of the jurisdiction or jurisdictions establishing the district may impose, by a majority vote of the governing board of the district, a fee or charge in accordance with section 13 of this act, or a fee or charge in accordance with section 9 of this act.NEW SECTION.  Sec.

A district may additionally issue general obligation bonds for capital purposes only, together with any outstanding general obligation indebtedness, not to exceed an amount equal to five percent of the value of the taxable property within the district, as the term "value of the taxable property" is defined in RCW 39.36.015, when authorized by the voters of the district pursuant to Article VIII, section 6 of the state Constitution.(2) General obligation bonds with a maturity in excess of thirtyforty years shall not be issued.

(1)(a)(1) Subject to the provisions in section 7 of this act, a district may formally request that a city or county, on its behalf, impose a fee or charge on the construction or reconstruction of residentialcommercial buildings, residentialindustrial portionsbuildings, ofor mixed-useon buildings,any other commercial or industrial building or building space or appurtenance, or on the development, subdivision, classification, or reclassification of land for residentialcommercial building purposes, only if done in accordance with chapter 39.92 RCW.(b)RCW.(2) InAny makingfee theor formalcharge requestimposed specifiedunder in (a) of this subsection,section ashall districtbe mustused conductexclusively anfor analysispark ofmaintenance capital facilities needs related to new growth and aimprovement. recommended rate schedule to serve such growth and make system improvements under RCW 82.02.060.

The cityfees or countycharges thatimposed ismust servedbe byreasonably necessary as a result of the districtimpact shallof enterdevelopment, intoconstruction, anor interlocalclassification agreementor pursuantreclassification toof chapterland 39.34on RCWidentified wherebypark theneeds.(3) cityIf ora county shallor administercity within the feedistrict andarea remitis proceedslevying froma such fee toor thecharge districtfor underpark themaintenance rateand scheduleimprovement, chosen by the cityfee or county.(2)charge Anyshall feebe orcredited chargeagainst imposedthe underamount thisof sectionthe shallfee beor usedcharge exclusivelyimposed forby parkthe systemdistrict.NEW improvements.SECTION.  Sec.

The fees or charges imposed must be reasonably necessary as a result of the impact of development, construction, or classification or reclassification of land on identified park needs.(3) If a county or city within the district area is levying a fee or charge for park maintenance and improvement, the fee or charge shall be credited against the amount of the fee or charge imposed by the district.(4) Any property subject to the fees used to fund system improvements under this section may not be assessed parks improvement district charges pursuant to section 9 of this act.NEW SECTION.  Sec.

A new section is added to chapter 82.14 RCW to read as follows:(1) Subject to the provisions in section 7 of this act, a parks benefit district under this act may fix and impose a sales and use tax in accordance with the terms of this chapter.(2)chapter. The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the boundaries of the district.

(a)The If both a county and a city within the boundaries of the county exercise the authority provided in this section, the city must collect the excise tax withinauthorized its incorporated boundaries, and the county must collect the excise tax within the unincorporated areas.(b) If both a county and a metropolitan park district or park district within the boundaries of the county exercise the authority provided in this section,section theis metropolitan park district or park district must collect the excise tax within its incorporated boundaries, and the county must collect the excise tax within the unincorporated areas.(c) If both a city and a metropolitan park district or park district within the boundaries of the county exercise the authority provided in thisaddition section,to theany metropolitanother parktaxes districtauthorized orby parklaw district must collect the excise tax within its incorporated boundaries, and theshall citybe mustcollected collectfrom thethose excisepersons taxwho withinare itstaxable incorporated areas.(d) If multiple agencies within the same service area gain approval by voters to exercise the authoritystate providedunder inchapters this82.08 section,and they82.12 are directed to enter into an interlocal agreement pursuant to chapter 39.34 RCW toupon determine how to distribute the collectionsoccurrence among the jurisdictions.(3) The rate of taxany shalltaxable notevent exceedwithin one-tenth of one percent of the sellingboundaries price in the case of a sales tax, or value of the articledistrict. used in the case of a use tax.(4) Except as provided in subsection (5) of this section, the tax may not be imposed for a period exceeding ten years.

ThisThe tax,rate if not imposed under the conditions of subsectiontax (5)shall of this section, may be extended for a period not exceedingexceed tenone-tenth yearsof withone anpercent affirmative vote of the votersselling votingprice atin the election.(5)case Theof voter-approveda sales taxtax, initiallyor imposedvalue under this section after July 1, 2019, may be imposed for a period exceeding ten years if the moneys received under this section are dedicated for the repayment of indebtedness incurred in accordance with the requirementsarticle ofused this act.(6) Money received from the tax imposed under this section must be spent in accordance with the requirementscase of thisa actuse andtax. the district may deduct no more than three percent of the tax collected for administration and collection expenses incurred by it.--- END ---

Except as provided in subsection (2) of this section, the tax may not be imposed for a period exceeding ten years.

This tax, if not imposed under the conditions of subsection (2) of this section, may be extended for a period not exceeding ten years with an affirmative vote of the voters voting at the election.(2) The voter-approved sales tax initially imposed under this section after July 1, 2019, may be imposed for a period exceeding ten years if the moneys received under this section are dedicated for the repayment of indebtedness incurred in accordance with the requirements of this act.(3) Money received from the tax imposed under this section must be spent in accordance with the requirements of this act and the district may deduct no more than three percent of the tax collected for administration and collection expenses incurred by it.--- END ---