AN ACT Relating to the distribution of aircraft fuel tax revenue; amending RCW 82.42.090 and 82.42.055; providing an effective date; and declaring an emergency.

Sec. 1. RCW 82.42.090 and 2017 3rd sp.s. c 25 s 42 are each amended to read as follows:

(1) All moneys collected by the director from the aircraft fuel excise tax as provided in RCW 82.42.020 ((shall))must be transmitted to the state treasurer and ((shall))must be credited to the aeronautics account hereby created in the state treasury.

(2) Moneys collected from the consumer or user of aircraft fuel from either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020 ((shall))must be transmitted to the state treasurer and credited to the state general fund.

(3) Effective November 1, 2022, and by November 1st of each year thereafter, the department of revenue must estimate the gross sales of aircraft fuel subject to sales and use tax for the previous state fiscal year. Pursuant to this estimate, funds must be distributed from the general fund as follows:

(a) For fiscal years 2022 and 2023, an amount equivalent to imposing a one-half of one percent tax on the amount estimated in this subsection (3) must be credited to the aeronautics account; and

(b) Beginning with fiscal year 2024, an amount equivalent to imposing a one percent tax on the amount estimated in this subsection (3) must be credited to the aeronautics account.

(4) Beginning July 1, 2021, the aviation division of the department of transportation must track the amount of additional funds awarded for airport projects through the airport aid grant program. The aviation division of the department of transportation must report annually to the transportation committees of the legislature for the years 2021 to 2027, and thereafter as needed. The report must include, but is not limited to:

(5) At the end of fiscal close of each biennium, beginning June 30, 2022, the aviation division of the department of transportation must report to the senate ways and means, house appropriations, and the transportation committees of the legislature the estimated amount of funds returned to the general fund giving consideration of sales and business and occupation taxes generated as a result of the funded airport projects.

(1) The tax must be computed by multiplying the tax rate per gallon by the number of gallons of fuel subject to the fuel tax.

(2) An aircraft fuel distributor is liable for and must pay the tax imposed under RCW 82.42.020 to the department on or before the twenty-fifth day of the month immediately following the reporting period. The tax report required in RCW 82.42.140 must accompany the remittance.

(3) If the tax is paid by electronic funds transfer, the tax must be paid on or before the twenty-sixth calendar day of the month immediately following the reporting period. If the payment due date falls on a Saturday, Sunday, or legal holiday, payment is due ((on)) the ((state))next business day ((immediately preceding the due date)).

(4) The tax must be paid by electronic funds transfer whenever the amount due is fifty thousand dollars or more.

NEW SECTION. Sec. 3. 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 takes effect July 1, 2021.