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AGO Opinions with Topic: USE OF EXCISE TAXES LEVIED UNDER RCW 67.28.210 FOR PRODUCTION AND SALE OF SHIRTS PROMOTING LOCAL COMMUNITY EVENT
AGO 1995 No. 10 >  August 24, 1995
TAXATION - PUBLIC FUNDS - COUNTIES - CITIES AND TOWNS - TOURISM - USE OF EXCISE TAXES LEVIED UNDER RCW 67.28.210 FOR PRODUCTION AND SALE OF SHIRTS PROMOTING LOCAL COMMUNITY EVENT
TAXATION - PUBLIC FUNDS - COUNTIES - CITIES AND TOWNS - TOURISM - USE OF EXCISE TAXES LEVIED UNDER RCW 67.28.210 FOR PRODUCTION AND SALE OF SHIRTS PROMOTING LOCAL COMMUNITY EVENT 1.  The term "tourist expansion" as used in RCW 67.28.210 refers to activities designed to increase tourism and tourist activity in a given geographical area.   2.  RCW 67.28.210 does not generally permit counties or cities to use tax revenues generated thereunder for the production or resale of shirts containing the logo of an annual community event; however, the proviso added to the statute by Laws of 1995, Ch. 290, section 1 does permit the proceeds to be used for advertising and promotional materials, which might include promotional shirts, where the conditions set forth in the proviso are met.   3.  RCW 67.28.210 governs the expenditure of revenues authorized by its language; RCW 35.21.700 is a more general statute covering expenditure by cities of other available revenues.
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