BP BHEAD INT H

AN ACT Relating to investing in the creation of jobs to restore and enhance Washington's estuaries, waterways, forests, and watersheds; amending RCW 70.146.070, 82.44.020, 82.44.110, 70.94.015, 82.50.405, 43.131.369, and 43.131.370; adding a new chapter to Title 43 RCW; adding new chapters to Title 82 RCW; creating new sections; prescribing penalties; providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

PART I ENVIRONMENTAL RESTORATION JOBS

NEW SECTION. Sec. 101. LEGISLATIVE FINDINGS. (1) The legislature finds that the economy of Washington state depends on the health and sustainable management and development of its natural resources. The resources of Washington's estuaries, waterways, and watersheds provide a livelihood for thousands of citizens of Washington state and millions of dollars of income and tax revenues every year from forests, fisheries, shellfisheries, recreation, tourism, and other water-dependent industries. These resources include the waters and associated habitats of Puget Sound, which has been designated an estuary of national significance under the federal clean water act.

(2) The legislature further finds that the livelihoods and revenues produced by Puget Sound and Washington's other estuaries, waterways, and watersheds are threatened by continuing water quality and habitat degradation and that immediate investments in clean water infrastructure and habitat restoration and forest enhancement are required to prevent the burdening of future generations with cleanup costs, poorly functioning ecosystems, and the collapse of economically important industries that rely on a healthy environment.

(3) In particular, an insufficiency in financial incentives for local governments has resulted in investments in clean water too low to ensure the long-term economic and environmental health of Washington's estuaries, waterways, forests, and watersheds, especially in economically disadvantaged communities in the state.

NEW SECTION. Sec. 102. PURPOSE AND INTENT. (1) It is the intent of this chapter to provide adequate financial resources to local governments and other entities to increase implementation of and compliance with the Puget Sound water quality plan and to keep and create environmentally sound, high wage, and stable employment in Washington state and in the Puget Sound region.

(2) It is the purpose of this chapter to:

(a) Complete clean water, forest, and habitat restoration projects that will produce measurable improvements in water and habitat quality, prevent further degradation of water and habitat quality, and provide economic stability.

(b) Facilitate the coordination and consistency of state and local water and habitat protection and enhancement programs in the state's watersheds.

(d) Provide immediate funding to create jobs in communities that are economically stressed due to restructuring of natural resource-based industries.

NEW SECTION. Sec. 103. ENVIRONMENTAL AND FOREST RESTORATION ACCOUNT. (1) The environmental and forest restoration account is established in the state treasury. Fifty percent of the funds in the account shall be allocated to the department of natural resources for the purposes of forest restoration and fifty percent of the funds shall be allocated to the Puget Sound water quality authority for the purposes of clean water and environmental restoration. Money in the account may only be spent after appropriation by the legislature. Federal, state, local, or tribal entities, and private nonprofit organizations are eligible for funds under this chapter.

(2) The Puget Sound water quality authority shall allocate funds deposited in the environmental and forest restoration account to make loans, grants, and payments for Puget Sound restoration projects approved by the authority and only in a manner consistent with this chapter and with the Puget Sound management plan.

(3) The department of natural resources shall allocate funds deposited in the environmental and forest restoration account for protecting and restoring streams, wildlife habitat enhancement, and intensive forest techniques used in landscape management practices. These funds shall be used in timber impact areas as defined in RCW 43.31.601. The department shall administer the program in consultation with the department of fisheries, the department of wildlife, and the parks and recreation commission.

(4) The environmental and forest restoration account shall consist of tax receipts as provided by law, principal and interest from the repayment of loans granted under this chapter, federal and other money received by the state for deposit in the account, and other money appropriated to the account by the legislature.

(5) At least five percent of the annual revenues to the environmental restoration account shall be expended by the Washington conservation corps to employ high-risk youth on projects consistent with this chapter and to fund administrative support services required by the senior environmental corps.

(6) At least five percent of the annual revenues to the environmental and forest restoration account shall be used for grants and loans to nonprofit, nongovernmental organizations to fund or finance projects, including those that increase private sector investments in pollution prevention activities and equipment, and that are consistent with the provisions of this section and section 104 of this act.

(7) No more than three percent of the annual revenues to the environmental and forest restoration account shall be expended for administrative purposes.

(8) Any one project may not be allocated more than five percent of the annual revenues to the environmental and forest restoration account in a given year.

NEW SECTION. Sec. 104. GRANTS OR LOANS FOR ENVIRONMENTAL AND FOREST RESTORATION PROJECTS--CRITERIA. (1) In making grants, loans, or contracts for projects funded by the environmental and forest restoration account, the following criteria and any others deemed appropriate shall be used:

(a) The project would produce measurable improvements in water, habitat quality, or both;

(b) Project design is cost-efficient and consistent with effective methods of environmental enhancement;

(c) The project would assist counties, cities, tribes, conservation districts, and other local governments to implement source control practices and technologies identified in the national pollutant discharge elimination system storm water permits to prevent sediment and water quality contamination and habitat destruction through storm water runoff, including combined sewer overflows;

(d) The project would create high-wage employment, especially for displaced workers and high-risk youth and especially in economically disadvantaged communities;

(e) The project contract can be administered from the community the project serves;

(f) The location of the project contributes to the need to achieve geographic equity among the jurisdictions receiving funds from the account; or

(g) The project will further the implementation of a septic maintenance district or utility, or will implement a septic system inspection program.

(2) The Puget Sound water quality authority shall adopt an emergency rule no later than six months from the effective date of this act for early action watershed restoration projects that are consistent with the Puget Sound plan and that meet the following project criteria:

(a) Projects that employ dislocated timber workers and unemployed urban workers in high unemployment areas;

(b) Projects in the community and technical college system that train dislocated timber workers, urban workers, and others to carry out stream rehabilitation, watershed restoration, and other environmental enhancement and monitoring projects;

(c) Projects that implement adopted and approved watershed action plans developed pursuant to Puget Sound water quality authority rules adopted for local planning and management of nonpoint source pollution;

(d) Conservation district projects that provide water quality and habitat improvements;

(e) Indian tribe projects that provide water quality and habitat improvements; or

(f) Projects that implement actions approved by a shellfish protection district under chapter 100, Laws of 1992.

NEW SECTION. Sec. 105. ELIGIBILITY FOR EMPLOYMENT. (1) Eligibility for employment in projects funded through the environmental and forest restoration account shall, to the extent practicable, be for workers who have exhausted their unemployment insurance benefits or to those persons who are currently unemployed. Projects funded under the forest restoration program shall be for workers whose employment was terminated in the Washington forest products industry within the previous two years.

(2) Employees hired under the environmental and forest restoration account program shall not be considered state employees for the purposes of existing provisions of law with respect to hours of work, sick leave, vacation, and civil service. Employees under the program shall receive the same medical and dental benefits and holiday vacation benefits as state employees.

(3) Compensation for employees under the program, except for section 103(3) of this act, shall be eight dollars per hour of employment, except as to supervisory and administrative personnel.

(4) Employment under the program shall not result in the displacement or partial displacement, such as the reduction of hours of nonovertime work, wages, or other employment benefits, of currently employed workers, including but not limited to state civil service employees, or of currently or normally contracted services.

(5) The employment security department shall refer eligible workers to employers hiring under the environmental and forest restoration account programs. Workers shall receive opportunities for vocational training, job placement, and remedial education.

NEW SECTION. Sec. 106. COMPLIANCE WITH PLAN--CONSISTENCY AND COORDINATION. (1) State agencies and local governments are authorized to adopt any rule, ordinance, or code to ensure implementation of and compliance with the Puget Sound comprehensive conservation and management plan. The rules may include guidelines applicable to local governments with responsibilities under the plan.

(2) State agencies and local governments shall ensure that policy, regulatory, and other decisions made under their existing authorities are consistent with and meet the requirements of the Puget Sound comprehensive conservation and management plan and programs developed under the plan.

(3) State agencies and local governments shall report progress or failure to implement applicable portions of the plan biennially to the Puget Sound water quality authority, which shall forward the reports to the legislature as a part of the biennial state of the Sound report specified by RCW 90.70.055(4), including recommendations to enforce compliance.

(4) The authority shall present a progress report each biennium on the use of the moneys from the account to the chair of the committee on ways and means of the senate and the chairs of the fiscal committees of the house of representatives, including one copy to the staff of each of the committees.

NEW SECTION. Sec. 107. DEPOSITS TO THE WATER QUALITY ACCOUNT. Money deposited into the water quality account pursuant to section 302 of this act, RCW 82.44.020, and 82.44.110 may only be expended by the department of ecology for grants or loans to jurisdictions in areas other than the Puget Sound basin.

Sec. 108. RCW 70.146.070 and 1991 sp.s. c 32 s 24 are each amended to read as follows:

When making grants or loans for water pollution control facilities, the department shall consider the following:

(1) The protection of water quality and public health;

(2) The cost to residential ratepayers if they had to finance water pollution control facilities without state assistance;

(3) Actions required under federal and state permits and compliance orders;

(4) The level of local fiscal effort by residential ratepayers since 1972 in financing water pollution control facilities;

(5) The extent to which the applicant county or city, or if the applicant is another public body, the extent to which the county or city in which the applicant public body is located, has established programs to mitigate nonpoint pollution of the surface or subterranean water sought to be protected by the water pollution control facility named in the application for state assistance; ((~~and~~))

(6) The recommendations of the Puget Sound water quality authority and any other board, council, commission, or group established by the legislature or a state agency to study water pollution control issues in the state; and

(7) When considering projects within the Puget Sound basin, the department shall give preference to projects that directly implement the Puget Sound management plan.

A county, city, or town that is required or chooses to plan under RCW 36.70A.040 may not receive a grant or loan for water pollution control facilities unless it has adopted a comprehensive plan in conformance with the requirements of chapter 36.70A RCW, after it is required that the comprehensive plan be adopted, or unless it has adopted development regulations in conformance with the requirements of chapter 36.70A RCW, after it is required that development regulations be adopted.

PART II MARINE FUELS EXCISE TAX

NEW SECTION. Sec. 201. The purpose of this chapter is to supplement the motor vehicle fuel tax act, chapter 82.36 RCW, and the special fuel tax act, chapter 82.38 RCW, by imposing a tax upon all fuels not taxed under these acts and used for the propulsion of watercraft upon the waters of this state.

NEW SECTION. Sec. 202. Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

(1) "Person" means every natural person, fiduciary, association, or corporation. The term "person" as applied to an association means and includes the partners or members thereof, and as applied to corporations, the officers thereof.

(2) "Department" means the department of licensing.

(3) "Watercraft" means any boat, vessel, or other craft used for navigation on or through water.

(4) "Marine fuel" means and includes gasoline, propane, natural gas, and diesel fuel when used for the generation of power for propulsion of watercraft.

(5) "Bulk storage" means the placing of marine fuel by a marine fuel dealer into a receptacle other than the fuel supply tank of watercraft.

(6) "Marine fuel dealer" means a person engaged in the business of delivering marine fuel into the fuel supply tank or tanks of watercraft not then owned or controlled by the dealer, or into bulk storage facilities for subsequent use in watercraft. For this purpose the term "fuel supply tank or tanks" does not include cargo tanks even though fuel is withdrawn directly therefrom for propulsion of the watercraft.

(7) "Marine fuel user" means a person purchasing marine fuel into bulk storage without payment of the marine fuel tax for subsequent use in watercraft, or a person engaged in interstate commercial operation of watercraft any part of which is within this state.

(8) "Marine fuel supplier" means a person engaged in the business of selling marine fuel where delivery thereof is made other than, or in addition to, the manner prescribed under the definition of "marine fuel dealer."

(9) "Service station" means a location at which fueling of watercraft is offered to the general public.

(10) "Unbonded service station" means a service station at which an unbonded marine fuel dealer regularly makes sales of marine fuel by means of delivery of the marine fuel into the fuel supply tanks of watercraft.

(11) "Bond" means: (a) A bond duly executed by the marine fuel dealer or marine fuel user as principal with a corporate surety qualified under the provisions of chapter 48.28 RCW, which bond is payable to the state of Washington conditioned upon faithful performance of all requirements of this chapter, including the payment of all taxes, penalties, and other obligations of the dealer, arising out of this chapter; or (b) a deposit with the state treasurer by the marine fuel dealer or marine fuel user, under such terms and conditions as the department may prescribe, a like amount of lawful money of the United States or bonds or other obligations of the United States, the state of Washington, or a county of the state, of an actual market value not less than the amount so fixed by the department; or (c) the other instruments as the department may determine and prescribe by rule to protect the interests of the state and to insure compliance of the requirements of this chapter.

(12) "Lessor" means a person (a) whose principal business is the bona fide leasing or renting of watercraft without drivers for compensation to the general public, and (b) who maintains established places of business and whose lease or rental contracts require such watercraft to be returned to the established places of business.

(13) "Natural gas" means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form.

(14) "Standard pressure and temperature" means fourteen and seventy-three hundredths pounds of pressure per square inch at sixty degrees Fahrenheit.

NEW SECTION. Sec. 203. (1) There is hereby levied and imposed upon marine fuel users a tax at the rate of five cents per gallon or each one hundred cubic feet of compressed natural gas measured at standard pressure and temperature on the use of fuel in watercraft operated upon the waters of this state.

(2) The tax shall be collected by the marine fuel dealer and shall be paid over to the department as provided in this chapter: (a) With respect to all marine fuel delivered by a marine fuel dealer into supply tanks of watercraft or into storage facilities used for the fueling of watercraft at unbonded service stations in this state; or (b) in all other transactions where the purchaser is not the holder of a valid marine fuel license issued pursuant to this chapter allowing the purchase of untaxed marine fuel, except sales of marine fuel for export. To claim an exemption on account of sales by a licensed marine fuel dealer for export, the purchaser shall obtain from the selling marine fuel dealer, and such selling marine fuel dealer must furnish the purchaser, an invoice giving such details of the sale for export as the director may require, copies of which shall be furnished the department and the entity of the state or foreign jurisdiction of destination which is charged by the laws of that state or foreign jurisdiction with the control or monitoring or both, of the sales or movement of marine fuel in that state or foreign jurisdiction.

(3) The tax shall be paid over to the department by the marine fuel user as provided in this chapter with respect to the taxable use of marine fuel upon which the tax has not previously been imposed.

It is expressly provided that delivery of marine fuel may be made without collecting the tax otherwise imposed, when such deliveries are made by a bonded marine fuel dealer to marine fuel users who are authorized by the department as provided in this chapter, to purchase fuel without payment of tax to the bonded marine fuel dealer.

NEW SECTION. Sec. 204. In the event the tax on marine fuel imported into this state in the fuel supply tanks of watercraft for taxable use on Washington waters can be more accurately determined on a mileage basis the department is authorized to approve and adopt such basis. When a marine fuel user imports marine fuel into or exports marine fuel from the state of Washington in the fuel supply tanks of watercraft, the amount of marine fuel consumed in such watercraft on Washington waters shall be deemed to be such proportion of the total amount of such marine fuel consumed in his or her entire operations within and without this state as the total number of miles traveled on the waters within this state bears to the total number of miles traveled within and without the state. The department may also adopt such mileage basis for determining the taxable use of marine fuel used in watercraft which travel regularly over prescribed courses on and off the waters within the state of Washington.

NEW SECTION. Sec. 205. There is exempted from the tax imposed by this chapter, the use of fuel for publicly owned fire fighting equipment and watercraft owned and operated by the United States government.

NEW SECTION. Sec. 206. It is unlawful for any person to act as a marine fuel dealer, a marine fuel supplier or a marine fuel user in this state unless such person is the holder of an uncanceled marine fuel dealer's, a marine fuel supplier's, or a marine fuel user's license issued to him or her by the department. A marine fuel supplier's license authorizes a person to sell marine fuel without collecting the marine fuel tax to other suppliers and dealers holding valid marine fuel licenses.

A marine fuel dealer's license authorizes a person to deliver previously untaxed marine fuel into the fuel supply tanks of watercraft, collect the marine fuel tax on behalf of the state at the time of delivery, and remit the taxes collected to the state as provided in this chapter. A licensed marine fuel dealer may also deliver untaxed marine fuel into bulk storage facilities of a licensed marine fuel user without collecting the marine fuel tax. Marine fuel dealers and suppliers, when making deliveries of marine fuel into bulk storage to any person not holding a valid marine fuel license must collect the marine fuel tax at time of delivery, unless the person to whom the delivery is made is specifically exempted from the tax as provided in this chapter.

A marine fuel user's license authorizes a person to purchase marine fuel into bulk storage for use in watercraft on the waters of this state without payment of the marine fuel tax at time of purchase. Holders of marine fuel licenses are all subject to the bonding, reporting, tax payment, and recordkeeping provisions of this chapter. All purchases of marine fuel by a licensed marine fuel user directly into the fuel supply tank of watercraft are subject to the marine fuel tax at time of purchase unless the purchase is made from an unattended keylock metered pump, cardtrol, or such similar dispensing devices. Persons utilizing marine fuel for heating purposes only are not required to be licensed.

NEW SECTION. Sec. 207. It is unlawful for any person to:

(1) Refuse, or knowingly and intentionally fail to make and file any statement required by this chapter in the manner or within the time required;

(2) Knowingly and with intent to evade or to aid in the evasion of the tax imposed herein to make any false statement or conceal any material fact in any record, return, or affidavit provided for in this chapter;

(3) Conduct any activities requiring a license under this chapter without a license or after a license has been suspended, surrendered, canceled, or revoked;

(4) Fail to keep and maintain the books and records required by this chapter;

(5) Divert marine fuel purchased for a nontaxable use to a use subject to the taxes imposed by this chapter without payment of the taxes as required by this chapter.

Except as otherwise provided by law, any person violating any of the provisions of this chapter is guilty of a gross misdemeanor and shall, upon conviction thereof, be sentenced to pay a fine of not less than five hundred dollars nor more than one thousand dollars and costs of prosecution, or imprisonment for not more than one year, or both.

The fine and imprisonment provided for in this section is in addition to any other penalty imposed by any other provision of this chapter.

NEW SECTION. Sec. 208. The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with the provisions of this chapter or any rules issued under this chapter.

For the purpose of any investigation or proceeding under this chapter, the director or any officer designated by him or her may administer oaths and affirmations, subpoena witnesses, compel their attendance, take evidence, and require the production of any books, papers, correspondence, memoranda, agreements, or other documents or records which the director deems relevant or material to the inquiry.

In case of contumacy by or refusal to obey a subpoena issued to, any person, any court of competent jurisdiction upon application by the director, may issue to that person an order requiring him or her to appear before the director, or the officer designated by him or her to produce testimony or other evidence touching the matter under investigation or in question. The failure to obey an order of the court may be punishable by contempt.

NEW SECTION. Sec. 209. The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing marine fuel, and no city, town, county, township, or other subdivision or municipal corporation of the state shall levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of marine fuel.

NEW SECTION. Sec. 210. Thirty-three percent of all taxes, interest, and penalties collected under this chapter shall be deposited into the water quality account and the remainder shall be deposited into the environmental and forest restoration account.

NEW SECTION. Sec. 211. Judicial review and appeals shall be governed by the administrative procedure act, chapter 34.05 RCW.

NEW SECTION. Sec. 212. The department shall adopt rules governing licensing, permits, bonds, reports, penalties, and other matters necessary for the administration and enforcement of this chapter. The rules shall be consistent with the provisions of chapter 82.38 RCW, with modifications as necessary to accomplish the effective administration and enforcement of this chapter.

PART III NEW MOTOR VEHICLE EXCISE TAX

NEW SECTION. Sec. 301. Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

(1) "New motor vehicle" has the meaning given in RCW 46.96.020.

(2) "Previously taxed new motor vehicle" means a new motor vehicle in respect to which a tax has been paid under this chapter.

(3) Except for terms defined in this section, the definitions in chapters 82.04, 82.08, and 82.12 RCW apply to this chapter.

NEW SECTION. Sec. 302. (1) A tax is imposed on each sale at wholesale of a new motor vehicle in this state, equal to the rate of four hundred and twenty-five thousandths percent multiplied by the gross proceeds of sales of the new motor vehicle.

(2) A tax is imposed on each sale at retail of a new motor vehicle in this state, equal to the rate imposed under subsection (1) of this section multiplied by the gross proceeds of sales of the new motor vehicle.

(3) Thirty-three percent of the moneys collected under this chapter shall be deposited in the water quality account. The remainder of the money shall be deposited in the environmental and forest restoration account.

(4) Chapter 82.32 RCW applies to the taxes imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the taxes imposed in this chapter.

NEW SECTION. Sec. 303. The following are exempt from the taxes imposed in this chapter:

(1) Any successive sale of a previously taxed new motor vehicle.

(2) Any new motor vehicle that is transferred to a point outside the state for use outside the state. The department shall provide by rule appropriate procedures and exemption certificates for the administration of this exemption.

NEW SECTION. Sec. 304. (1) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for new motor vehicle tax paid to another state with respect to the same new motor vehicle. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that new motor vehicle.

(2) For the purpose of this section:

(a) "New motor vehicle tax" means a tax:

(i) That is imposed on the sale at wholesale of new motor vehicles and that is not generally imposed on other activities or privileges; and

(ii) That is measured by the gross proceeds of sales of the new motor vehicle.

(b) "State" means (i) a state of the United States other than Washington, or any political subdivision of such other state, (ii) the District of Columbia, and (iii) any foreign country or political subdivision thereof.

PART IV ANNUAL MOTOR VEHICLE EXCISE TAX

Sec. 401. RCW 82.44.020 and 1991 c 199 s 220 are each amended to read as follows:

(1) An excise tax is imposed for the privilege of using in the state any motor vehicle, except those operated under reciprocal agreements, the provisions of RCW 46.16.160 as now or hereafter amended, or dealer's licenses. The annual amount of such excise tax shall be two percent of the value of such vehicle.

(2) An additional excise tax is imposed, in addition to any other tax imposed by this section, for the privilege of using in the state any such motor vehicle, and the annual amount of such additional excise shall be two-tenths of one percent of the value of such vehicle.

(3) Effective with October ((~~1992~~)) 1993 motor vehicle registration expirations, a clean air and water excise tax is imposed in addition to any other tax imposed by this section for the privilege of using in the state any motor vehicle as defined in RCW 82.44.010, except that farm vehicles as defined in RCW 46.04.181 shall not be subject to the tax imposed by this subsection. The annual amount of the additional excise tax shall be ((~~two~~)) four dollars ((~~and twenty-five cents. Effective with July 1994 motor vehicle registration expirations, the annual amount of additional excise tax shall be two dollars~~)).

(4) In no case shall the total tax be less than two dollars except for proportionally registered vehicles.

(5) Washington residents, as defined in RCW 46.16.028, who license motor vehicles in another state or foreign country and avoid Washington motor vehicle excise taxes are liable for such unpaid excise taxes. The department of revenue may assess and collect the unpaid excise taxes under chapter 82.32 RCW, including the penalties and interest provided therein.

Sec. 402. RCW 82.44.110 and 1991 c 199 s 221 are each amended to read as follows:

The county auditor shall regularly, when remitting license fee receipts, pay over and account to the director of licensing for the excise taxes collected under the provisions of this chapter. The director shall forthwith transmit the excise taxes to the state treasurer.

(1) The state treasurer shall deposit the excise taxes collected under RCW 82.44.020(1) as follows:

(a) 1.60 percent into the motor vehicle fund to defray administrative and other expenses incurred by the department in the collection of the excise tax.

(b) 8.15 percent into the Puget Sound capital construction account in the motor vehicle fund.

(d) 8.83 percent into the general fund to be distributed under RCW 82.44.155.

(e) 4.75 percent into the municipal sales and use tax equalization account in the general fund created in RCW 82.14.210.

(f) 1.60 percent into the county sales and use tax equalization account in the general fund created in RCW 82.14.200.

(g) 62.6440 percent into the general fund through June 30, 1993, 57.6440 percent into the general fund beginning July 1, 1993, and 66 percent into the general fund beginning January 1, 1994.

(h) 5 percent into the transportation fund created in RCW 82.44.180 beginning July 1, 1993.

(i) 5.9686 percent into the county criminal justice assistance account created in RCW 82.14.310 through December 31, 1993.

(j) 1.1937 percent into the municipal criminal justice assistance account for distribution under RCW 82.14.320 through December 31, 1993.

(k) 1.1937 percent into the municipal criminal justice assistance account for distribution under RCW 82.14.330 through December 31, 1993.

(2) The state treasurer shall deposit the excise taxes collected under RCW 82.44.020(2) into the transportation fund.

(3) The state treasurer shall deposit the excise tax imposed by RCW 82.44.020(3) as follows: (a) Sixteen percent shall be deposited to the water quality account; (b) thirty-four percent shall be deposited in the environmental and forest restoration account; and (c) fifty percent shall be deposited into the air pollution control account created by RCW 70.94.015.

Sec. 403. RCW 70.94.015 and 1991 c 199 s 228 are each amended to read as follows:

(1) The air pollution control account is established in the state treasury. All receipts from RCW 70.94.650((,)) and 70.94.660((~~, 82.44.020(3), and 82.50.405~~)) shall be deposited into the account. Fifty percent of the receipts from RCW 82.44.020(3) and 82.50.405 shall be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only to develop and implement the provisions of ((~~this act~~)) chapter 199, Laws of 1991 and chapters 70.94 and 70.120 RCW.

(2) The amounts collected and allocated in accordance with this section shall be expended upon appropriation except as otherwise provided in this section and in accordance with the following limitations:

Portions of moneys received by the department of ecology from the air pollution control account shall be distributed by the department to local authorities based on:

(a) The level and extent of air quality problems within such authority's jurisdiction;

(b) The costs associated with implementing air pollution regulatory programs by such authority; and

(c) The amount of funding available to such authority from other sources, whether state, federal, or local, that could be used to implement such programs.

(3) The air operating permit account is created in the custody of the state treasurer. All receipts paid to the department of revenue under RCW 70.94.161 shall be deposited into the account. Expenditures from the account may be used only for the direct and indirect costs of implementing the air operating permit program under RCW 70.94.161. Only the director of the department of ecology or the director's designee may authorize expenditures from the account. The account is subject to the allotment procedures under chapter 43.88 RCW, but no appropriation is required for such expenditures.

Sec. 404. RCW 82.50.405 and 1991 c 199 s 226 are each amended to read as follows:

Effective with October ((~~1992~~)) 1993 motor vehicle registration expirations, an additional annual clean air and water excise tax of ((~~two~~)) four dollars ((~~and twenty-five cents~~)) is imposed on the owner of any travel trailer or camper for the privilege of using such travel trailer or camper in this state. ((~~Effective with July 1994 motor vehicle registration expirations, the annual amount of additional excise tax shall be two dollars.~~)) The excise tax hereby imposed shall be due and payable to the department of licensing or its agents at the time of registration of a travel trailer or camper. Whenever an application is made to the department of licensing or its agents for a license for a travel trailer or camper there shall be collected, in addition to the amount of the license fee or renewal license fee, the amount of the excise tax imposed by this chapter, and no license or license plates for a travel trailer or camper may be issued unless such tax is paid in full. No additional tax shall be imposed under this chapter upon any travel trailer or camper upon the transfer of ownership thereof, if the tax imposed by this chapter with respect to such travel trailer or camper has already been paid for the registration year or fractional part thereof in which such transfer occurs. Receipts from the tax levied in this section shall be deposited as follows: (1) Sixteen percent shall be deposited to the water quality account; (2) thirty-four percent shall be deposited in the environmental and forest restoration account; and (3) fifty percent shall be deposited in the air pollution control account created by RCW 70.94.015.

PART V MISCELLANEOUS

Sec. 501. RCW 43.131.369 and 1990 c 115 s 11 are each amended to read as follows:

The Puget Sound water quality authority and its powers and duties shall be terminated on June 30, ((~~1995~~)) 1999, as provided in RCW 43.131.370. On or before June 30, 1998, the legislative budget committee shall prepare a report to the legislature on the means for future implementation of the Puget Sound plan and administration of the environmental and forest restoration account.

Sec. 502. RCW 43.131.370 and 1990 c 115 s 12 are each amended to read as follows:

The following acts or parts of acts, as now existing or hereafter amended, are each repealed, effective June 30, ((~~1996~~)) 2000:

(1) Section 1, chapter 451, Laws of 1985 and RCW 90.70.001;

(2) Section 2, chapter 451, Laws of 1985 and RCW 90.70.005;

(3) Section 3, chapter 451, Laws of 1985, section 2, chapter 115, Laws of 1990 and RCW 90.70.011;

(4) Section 5, chapter 451, Laws of 1985 and RCW 90.70.025;

(5) Section 6, chapter 451, Laws of 1985 and RCW 90.70.035;

(6) Section 7, chapter 451, Laws of 1985, section 72, chapter 36, Laws of 1988, section 3, chapter 115, Laws of 1990 and RCW 90.70.045;

(7) Section 4, chapter 451, Laws of 1985, section 4, chapter 115, Laws of 1990 and RCW 90.70.055;

(8) Section 8, chapter 451, Laws of 1985, section 31, chapter 11, Laws of 1989, section 5, chapter 115, Laws of 1990 and RCW 90.70.060;

(9) Section 9, chapter 451, Laws of 1985, section 6, chapter 115, Laws of 1990 and RCW 90.70.070;

(10) Section 10, chapter 451, Laws of 1985, section 7, chapter 115, Laws of 1990 and RCW 90.70.080; and

(11) Section 14, chapter 451, Laws of 1985 and RCW 90.70.901.

NEW SECTION. Sec. 503. (1) Sections 101 through 107 of this act shall constitute a new chapter in Title 43 RCW.

(2) Sections 201 through 212 of this act shall constitute a new chapter in Title 82 RCW.

(3) Sections 301 through 304 of this act shall constitute a new chapter in Title 82 RCW.

NEW SECTION. Sec. 504. This act shall be known as the environmental restoration jobs act of 1993.

NEW SECTION. Sec. 505. Section captions and part headings as used in this act constitute no part of the law.

NEW SECTION. Sec. 506. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

NEW SECTION. Sec. 507. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1993.