5967-S.E AMH FISG LONG 191 D3

ESSB 5967 - H AMDS to REV COMM AMD 636 ADOPTED 4-16-93

By Representatives G. Fisher and Sommers

On page 36 of the amendment, strike line 34 and insert "amount, as estimated by the department of revenue, that would have been deposited in the local sales tax on services account if twelve months worth of revenue for the tax imposed under RCW 82.14.030(1) had been deposited in the account for fiscal year 1994."

On page 37 of the amendment, line 2, after "act," strike everything through page 37, line 8, and insert "but not more than twenty percent of the balance in the account before the distributions under section 133 of this act, and shall be paid into the public works assistance account under RCW 43.155.050.

Sec. 135. RCW 82.16.020 and 1989 c 302 ' 204 are each amended to read as follows:

(1) There is levied and there shall be collected from every person a tax for the act or privilege of engaging within this state in any one or more of the businesses herein mentioned. The tax shall be equal to the gross income of the business, multiplied by the rate set out after the business, as follows:

(a) Railroad, express, railroad car, sewerage collection, and telegraph businesses: Three and six-tenths percent;

(b) Light and power business: Three and sixty-two one-hundredths percent;

(d) Urban transportation business: Six-tenths of one percent;

(e) Vessels under sixty-five feet in length, except tugboats, operating upon the waters within the state: Six-tenths of one percent;

(f) Motor transportation and tugboat businesses, and all public service businesses other than ones mentioned above: One and eight-tenths of one percent;

(g) Water distribution business: Four and seven-tenths percent.

(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.

(3) ((~~Twenty percent of the moneys collected under subsection (1) of this section on water distribution businesses and~~)) Sixty percent of the moneys collected under subsection (1) of this section on sewerage collection businesses shall be deposited in the public works assistance account created in RCW 43.155.050.

Sec. 136. RCW 82.18.040 and 1989 c 431 ' 85 are each amended to read as follows:

Taxes collected under this chapter shall be held in trust until paid to the state. Except for taxes received under RCW 82.18.100, forty-two percent of taxes so received by the state shall be deposited in the public works assistance account created in RCW 43.155.050 and the balance shall be deposited in the state general fund. Any person collecting the tax who appropriates or converts the tax collected shall be guilty of a gross misdemeanor if the money required to be collected is not available for payment on the date payment is due. If a taxpayer fails to pay the tax imposed by this chapter to the person charged with collection of the tax and the person charged with collection fails to pay the tax to the department, the department may, in its discretion, proceed directly against the taxpayer for collection of the tax.

The tax shall be due from the taxpayer within twenty-five days from the date the taxpayer is billed by the person collecting the tax.

The tax shall be due from the person collecting the tax at the end of the tax period in which the tax is received from the taxpayer. If the taxpayer remits only a portion of the total amount billed for taxes, consideration, and related charges, the amount remitted shall be applied first to payment of the solid waste collection tax and this tax shall have priority over all other claims to the amount remitted."

Renumber sections consecutively and correct any internal references accordingly.

On page 38 of the amendment, line 1, strike everything through page 39, line 3.

Renumber sections consecutively and correct any internal references accordingly.