S-1577               _______________________________________________

                                                   SENATE BILL NO. 4162

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State of Washington                              49th Legislature                              1985 Regular Session

By Senator Metcalf

Read first time 2/8/85 and referred to Committee on Ways and Means.

AN ACT Relating to excise taxes; adding a new section to chapter 82.08 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 82.08 RCW to read as follows:

          (1)  There is imposed an additional tax on each retail sale in this state of erotic materials equal to twenty-five percent of the selling price.

          (2)  "Erotic materials" are those materials within the definition of RCW 9.68.050 whose sale is restricted to "adults only", including but not limited to books, magazines, photographs, and films.  For the purposes of this section, an exhibition or rental for a charge shall be considered a retail sale.

          (3)  The tax imposed under this section shall be paid and collected as set forth in RCW 82.08.050 and 82.08.060.

NEW SECTION. Sec. 2.     The revenues derived from the tax under section 1 of this act shall be used for programs relating to abused children, educational programs on child abuse, and counseling services for parents of abused children.

NEW SECTION. Sec. 3.     If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.