5334-S.E AMH DYEM WRIK 350

ESSB 5334 - H AMD TO LG COMM AMD (H-3365.1/24) 1243

By Representative Dye

One page 1 of the striking amendment, strike all material after line 2 and insert the following:

"Sec. RCW 82.08.020 and 2022 c 16 s 145 are each amended to read as follows:

(1) There is levied and collected a tax equal to six ((and five-tenths)) percent of the selling price on each retail sale in this state of:

(a) Tangible personal property, unless the sale is specifically excluded from the RCW 82.04.050 definition of retail sale;

(b) Digital goods, digital codes, and digital automated services, if the sale is included within the RCW 82.04.050 definition of retail sale;

(c) Services, other than digital automated services, included within the RCW 82.04.050 definition of retail sale;

(d) Extended warranties to consumers; and

(e) Anything else, the sale of which is included within the RCW 82.04.050 definition of retail sale.

(2) There is levied and collected an additional tax on each retail car rental, regardless of whether the vehicle is licensed in this state, equal to five and nine-tenths percent of the selling price. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.

(3) Beginning July 1, 2003, there is levied and collected an additional tax of three-tenths of one percent of the selling price on each retail sale of a motor vehicle in this state, other than retail car rentals taxed under subsection (2) of this section. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.

(4) For purposes of subsection (3) of this section, "motor vehicle" has the meaning provided in RCW 46.04.320, but does not include:

(a) Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is for use in the production of cannabis;

(b) Off-road vehicles as defined in RCW 46.04.365;

(c) Nonhighway vehicles as defined in RCW 46.09.310; and

(d) Snowmobiles as defined in RCW 46.04.546.

(5) Beginning on December 8, 2005, 0.16 percent of the taxes collected under subsection (1) of this section must be dedicated to funding comprehensive performance audits required under RCW 43.09.470. The revenue identified in this subsection must be deposited in the performance audits of government account created in RCW 43.09.475.

(6) The taxes imposed under this chapter apply to successive retail sales of the same property.

(7) The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.

NEW SECTION. Sec. A new section is added to chapter 82.14 RCW to read as follows:

(1) A county legislative authority may submit an authorizing proposition to the county voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax. The rate of tax under this section is equal to 0.5 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.

(2) A city legislative authority may submit an authorizing proposition to the city voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax. The rate of tax under this subsection is equal to 0.5 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.

(3) The combined total tax levied under this section may not be greater than 0.5 percent. If both a county and a city impose a tax under this section, the tax imposed by a city must be credited against the tax imposed by a county.

(4) At least 20 percent of the revenue collected under this section must be used for:

(i) Acquiring, rehabilitating, or constructing affordable or workforce housing, which may include new units of affordable housing within an existing structure, or facilities providing supportive housing services;

(ii) Funding the operations and maintenance costs of units of affordable, workforce, or supportive housing;

(iii) Providing rental assistance to tenants; or

(iv) Funding the operations of social service organizations and nonprofit organizations dedicated to providing services and assistance related to attaining and maintaining housing including, but not limited to, employment assistance, utilities assistance, nutritional assistance, and childcare assistance.

(5) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county.

(6) The department must perform the collection of the tax under this section on behalf of a county or city at no cost to the county or city, and the state treasurer must distribute the tax as available on a monthly basis to the county or city or, upon the direction of the county or city, to its treasurer or a fiscal agent, paying agent, or trustee for obligations issued or incurred by the program."

Correct the title.

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