SENATE BILL REPORT

SB 6585

BYSenator Metcalf

Including mussels and clams as enhanced food fish for tax purposes.

Senate Committee on Environment & Natural Resources

Senate Hearing Date(s):January 29, 1990

Majority Report:     That Substitute Senate Bill No. 6585 be substituted therefor, and the substitute bill do pass and be referred to Committee on Ways & Means.

     Signed by Senators Metcalf, Chairman; Amondson, Vice Chairman; Barr, Benitz, DeJarnatt, Kreidler, Owen, Patterson, Sutherland.

Senate Staff:Ross Antipa (786-7413)

                January 29, 1990

Senate Committee on Ways & Means

Senate Hearing Date(s):February 5, 1990; February 6, 1990

Majority Report:     That Substitute Senate Bill No. 6585 as recommended by Committee on Environment & Natural Resources be substituted therefor, and the substitute bill do pass.

     Signed by Senators McDonald, Chairman; Craswell, Vice Chairman; Amondson, Bailey, Bauer, Bluechel, Cantu, Fleming, Gaspard, Hayner, Johnson, Lee, Newhouse, Niemi, Saling, Smith, Williams, Wojahn.

Senate Staff:Bill Freund (786-7715)

                February 7, 1990

AS REPORTED BY COMMITTEE ON WAYS & MEANS, FEBRUARY 6, 1990

BACKGROUND:

The fish tax is levied on the first commercial possession of fish and shellfish at various different rates.  The tax rate for oysters is .0749 percent and the rate for other shellfish is 2.14 percent.

Mussel and clam growers would like to be taxed at the same rate as for oysters.

SUMMARY:

Mussels and clams are taxed at the rate of 0.0749 percent.

EFFECT OF PROPOSED SUBSTITUTE:

Mussels and clams must be from a registered aquatic farm to qualify for the 0.0749 percent tax rate.

Appropriation:  none

Revenue:   yes

Fiscal Note:    available

Senate Committee - Testified:   ENVIRONMENT & NATURAL RESOURCES:  Tim Smith, Oyster Growers Association (pro)

Senate Committee - Testified:   WAYS & MEANS:  No one