Z-559                 _______________________________________________

                                                   SENATE BILL NO. 4310

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Senators McManus, von Reichbauer, Vognild, Thompson, Zimmerman, Moore, Conner, Hansen, Bauer, Rasmussen, Garrett and Gaspard

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

AN ACT Relating to the business and occupation tax; and amending RCW 82.04.300.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 82.04.300, chapter 15, Laws of 1961 as last amended by section 213, chapter 3, Laws of 1983 and RCW 82.04.300 are each amended to read as follows:

          This chapter shall apply to any person engaging in any business activity taxable under RCW 82.04.230, 82.04.240, 82.04.250, 82.04.260, 82.04.270, 82.04.280 and 82.04.290 other than those whose value of products, gross proceeds of sales, or gross income of the business is less than ((one)) four thousand dollars per month:  PROVIDED, That where one person engages in more than one business activity and the combined measures of the tax applicable to such businesses equal or exceed ((one)) four thousand dollars per month, no exemption or deduction from the amount of tax is allowed by this section.

          Any person claiming exemption under the provisions of this section may be required to file returns even though no tax may be due:  PROVIDED, FURTHER, That the department of revenue may allow exemptions, by general rule or regulation, in those instances in which quarterly, semiannual, or annual returns are permitted.  Exemptions for such periods shall be equivalent in amount to the total of exemptions for each month of a reporting period.