CERTIFICATION OF ENROLLMENT

SUBSTITUTE SENATE BILL 5999

Chapter 476, Laws of 2005

59th Legislature
2005 Regular Session



BUSINESS AND OCCUPATION TAX--PARKING AND BUSINESS IMPROVEMENT AREAS



EFFECTIVE DATE: 7/24/05

Passed by the Senate March 16, 2005
  YEAS 45   NAYS 0

BRAD OWEN
________________________________________    
President of the Senate
Passed by the House April 19, 2005
  YEAS 95   NAYS 2

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


 
CERTIFICATE

I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 5999 as passed by the Senate and the House of Representatives on the dates hereon set forth.

THOMAS HOEMANN
________________________________________    
Secretary
Approved May 13, 2005.








CHRISTINE GREGOIRE
________________________________________    
Governor of the State of Washington
 
FILED
May 13, 2005 - 4:08 p.m.







Secretary of State
State of Washington


_____________________________________________ 

SUBSTITUTE SENATE BILL 5999
_____________________________________________

Passed Legislature - 2005 Regular Session
State of Washington59th Legislature2005 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Prentice and Brown)

READ FIRST TIME 03/08/05.   



     AN ACT Relating to the taxation of contracts to administer parking and business improvement areas; adding a new section to chapter 82.04 RCW; and adding a new section to chapter 35.21 RCW.

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 does not apply to amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area as defined in RCW 35.87A.110.

NEW SECTION.  Sec. 2   A new section is added to chapter 35.21 RCW to read as follows:
     (1) A city shall not impose a gross receipts tax on amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area within the meaning of RCW 35.87A.110.
     (2) For the purposes of this section, the following definitions apply:
     (a) "Gross receipts tax" means a tax measured by gross proceeds of sales, gross income of the business, or value proceeding or accruing.
     (b) "City" includes cities, code cities, and towns.


         Passed by the Senate March 16, 2005.
         Passed by the House April 19, 2005.
         Approved by the Governor May 13, 2005.
         Filed in Office of Secretary of State May 13, 2005.