AN ACT Relating to
business and occupation taxes for periodicals and magazines; amending RCW
82.04.280; adding a new section to chapter 82.04 RCW; adding a new section to
chapter 35.21 RCW; and creating new sections.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.04.280 and 1993
sp.s. c 25 s 303 are each amended to read as follows:
Upon every person
engaging within this state in the business of: (1) Printing, and of publishing
newspapers, periodicals, or magazines; (2) building, repairing or
improving any street, place, road, highway, easement, right of way, mass public
transportation terminal or parking facility, bridge, tunnel, or trestle which
is owned by a municipal corporation or political subdivision of the state or by
the United States and which is used or to be used, primarily for foot or
vehicular traffic including mass transportation vehicles of any kind and
including any readjustment, reconstruction or relocation of the facilities of
any public, private or cooperatively owned utility or railroad in the course of
such building, repairing or improving, the cost of which readjustment,
reconstruction, or relocation, is the responsibility of the public authority
whose street, place, road, highway, easement, right of way, mass public
transportation terminal or parking facility, bridge, tunnel, or trestle is
being built, repaired or improved; (3) extracting for hire or processing for
hire; (4) operating a cold storage warehouse or storage warehouse, but not
including the rental of cold storage lockers; (5) representing and performing
services for fire or casualty insurance companies as an independent resident
managing general agent licensed under the provisions of RCW 48.05.310; (6)
radio and television broadcasting, excluding network, national and regional
advertising computed as a standard deduction based on the national average
thereof as annually reported by the Federal Communications Commission, or in
lieu thereof by itemization by the individual broadcasting station, and
excluding that portion of revenue represented by the out-of-state audience
computed as a ratio to the station's total audience as measured by the 100
micro-volt signal strength and delivery by wire, if any; (7) engaging in
activities which bring a person within the definition of consumer contained in
RCW 82.04.190(6); as to such persons, the amount of tax on such business shall
be equal to the gross income of the business multiplied by the rate of 0.484
percent.
As used in this
section, "cold storage warehouse" means a storage warehouse used to
store fresh and/or frozen perishable fruits or vegetables, meat, seafood, dairy
products, or fowl, or any combination thereof, at a desired temperature to
maintain the quality of the product for orderly marketing.
As used in this
section, "storage warehouse" means a building or structure, or any
part thereof, in which goods, wares, or merchandise are received for storage
for compensation, except field warehouses, fruit warehouses, fruit packing
plants, warehouses licensed under chapter 22.09 RCW, public garages storing
automobiles, railroad freight sheds, docks and wharves, and
"self-storage" or "mini storage" facilities whereby customers
have direct access to individual storage areas by separate entrance.
As used in this
section, "periodical or magazine" means a printed publication, other
than a newspaper, issued regularly at stated intervals at least once every
three months, including any supplement or special edition of the publication.The text of the
following section has been vetoed by the Governor. It is noted in bold italic.
*NEW SECTION.
Sec. 2. 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.
*Sec. 2
was vetoed, see message at end of chapter.
NEW SECTION. Sec.
3. 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.The text of
the following section has been vetoed by the Governor. It is noted in bold
italic.
*NEW
SECTION. Sec. 4. 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 2 of this
act expires when the carrier reaches eighteen years of age.
*Sec. 4
was vetoed, see message at end of chapter.
NEW SECTION. Sec.
5. Section 1 of this act
shall apply retroactively to July 1, 1993.
Note: Governor's
explanation of partial veto is as follows:
"I am returning
herewith, without my approval as to sections 2 and 4, Substitute House Bill No.
2235 entitled:
"AN ACT Relating to business and occupation taxes for periodicals
and magazines;"
This bill relates to reducing the business
and occupation tax rate for publishers of newspapers, magazines, and
periodicals and provides an exemption from state, city, and town business and
occupation taxes for juvenile newspaper carriers.
Sections 2 and 4 of the bill provide a state
business and occupation exemption for newspaper carriers under the age of
eighteen. Another bill which passed this session, Substitute House Bill No.
2671, provides B&O tax relief for small businesses, and will effectively
relieve juvenile newspaper carriers of all B&O tax liability. In addition,
under Substitute House Bill No. 2671, these carriers will not have to pay a $15
fee to register with the Department of Revenue. As a result of this general
tax relief for small businesses, sections 2 and 4 of Substitute House Bill No.
2235 are redundant and unnecessary.
With the exception of
sections 2 and 4, Substitute House Bill No. 2235 is approved."
