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               ENGROSSED SUBSTITUTE HOUSE BILL 2080

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State of Washington      53rd Legislature     1994 Regular Session

By House Committee on Revenue (originally sponsored by Representatives Ballard, Peery, G. Fisher, Foreman, Romero, Fuhrman, Cothern, Thibaudeau, Van Luven, Wang, Morris, Anderson, Brumsickle, Sheldon, Silver, Brough, Mielke, Johanson, Padden, L. Johnson, Kremen, Eide, Chandler, Edmondson, Wood, Cooke, Miller, J. Kohl, Stevens, Reams, Schoesler, Ballasiotes and Horn)

Read first time 02/04/94.

Exempting juvenile newspaper carriers from business and occupation tax.

    AN ACT Relating to exempting juvenile newspaper carriers from business and occupation tax; adding a new section to chapter 82.04 RCW; adding a new section to chapter 35.21 RCW; and creating a new section.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

    This chapter shall not apply to a newspaper carrier under eighteen years of age.

NEW SECTION. Sec. 2.  A new section is added to chapter 35.21 RCW to read as follows:

    A city or town, including a code city, may not license newspaper carriers under eighteen years of age for either regulatory or revenue-generating purposes.

NEW SECTION. Sec. 3.  Each person employing or contracting with a juvenile newspaper carrier for delivery of newspapers shall notify the carrier in writing that the exemption provided in section 1 of this act expires when the carrier reaches eighteen years of age.

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