S-4003 _______________________________________________
SENATE BILL NO. 4793
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State of Washington 49th Legislature 1986 Regular Session
By Senators Wojahn, Talmadge, Johnson, Fleming and Guess
Read first time 1/22/86 and referred to Committee on Ways & Means.
AN ACT Relating to motor vehicle and special fuel taxation by counties; adding new sections to chapter 82.39 RCW; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The legislative authority of any county having a population of over five hundred thousand may, by resolution or ordinance for the purposes authorized by section 3 of this act, fix and impose an excise tax on the sale or distribution of motor vehicle fuel and special fuel within such county. The rate of such tax shall be in increments of one-tenth of a cent per gallon and shall not exceed two cents per gallon. Any person paying such excise tax who, in turn, sells or distributes such fuel to another, whether or not for use, shall include the tax as part of the selling price of the fuel. Any person thereafter paying a price for such fuel which includes an increment for the tax imposed under this section, and who subsequently resells the fuel, shall include the increment so paid as part of the selling price of the fuel.
The tax so imposed shall be collected and paid to the county imposing it but once in respect to any motor vehicle fuel or special fuel. The tax shall be in addition to any other tax authorized or imposed by law. The total proceeds of the tax shall not exceed the sum of twenty-five million dollars plus administration and collection expenses pursuant to section 4 of this act and refunds, if any, during the period July 1, 1986, through June 30, 1991.
NEW SECTION. Sec. 2. The definitions set forth in this section shall apply throughout this chapter unless the context clearly requires otherwise.
(1) "Motor vehicle fuel" has the meaning given in RCW 82.36.010(2).
(2) "Special fuel" has the meaning given in RCW 82.38.020(5).
(3) "Motor vehicle" has the meaning given in RCW 82.36.010(1).
NEW SECTION. Sec. 3. The entire proceeds of the tax imposed under this chapter, less refunds and less amounts deducted by the state department of licensing for administration and collection expenses pursuant to section 4 of this act, shall be used solely to finance the local share of preliminary engineering, right of way acquisition, and construction expenditures for any project located on one or more adjacent city streets, forming a state corridor, which includes a high-level crossing of a waterway used for international commercial navigation, or which includes a crossing of a navigable river.
NEW SECTION. Sec. 4. Any county imposing the tax authorized by section 1 of this act shall contract, prior to the effective date of the resolution imposing the tax, with the department of licensing for the administration and collection of the tax, including refunds, if any. The department shall deduct a percentage amount, as provided by contract, for administration and collection expenses incurred by it. The remainder of any portion of the tax authorized by this chapter which is collected by the department of licensing shall be deposited by the department in a special fund under the custody of the state treasurer to be known as the county motor vehicle fuel tax revolving fund. Each month the state treasurer shall distribute to the counties imposing the tax their proportional shares of the moneys in the fund, less refunds. All appropriate administrative provisions in chapters 82.36 and 82.38 RCW shall, insofar as they are applicable to state motor vehicle fuel and special fuel taxes, be applicable to the tax imposed pursuant to this chapter.
NEW SECTION. Sec. 5. Sections 1 through 4 of this act shall expire June 30, 1992.
NEW SECTION. Sec. 6. Sections 1 through 5 of this act are each added to chapter 82.39 RCW.