AN
ACT Relating to the oil spill response tax; amending RCW 82.23B.020 and 90.56.510;
creating a new section; and declaring an emergency.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.23B.020 and 1997 c 449 s 2 are each amended to read as follows:
(1)
An oil spill response tax is imposed on the privilege of receiving crude oil or
petroleum products at a marine terminal within this state from a waterborne
vessel or barge operating on the navigable waters of this state. The tax
imposed in this section is levied upon the owner of the crude oil or petroleum
products immediately after receipt of the same into the storage tanks of a
marine terminal from a waterborne vessel or barge at the rate of one cent per
barrel of crude oil or petroleum product received.
(2)
In addition to the tax imposed in subsection (1) of this section, an oil spill
administration tax is imposed on the privilege of receiving crude oil or
petroleum products at a marine terminal within this state from a waterborne
vessel or barge operating on the navigable waters of this state. The tax
imposed in this section is levied upon the owner of the crude oil or petroleum
products immediately after receipt of the same into the storage tanks of a
marine terminal from a waterborne vessel or barge at the rate of four cents per
barrel of crude oil or petroleum product.
(3)
The taxes imposed by this chapter shall be collected by the marine terminal
operator from the taxpayer. If any person charged with collecting the taxes
fails to bill the taxpayer for the taxes, or in the alternative has not
notified the taxpayer in writing of the imposition of the taxes, or having
collected the taxes, fails to pay them to the department in the manner
prescribed by this chapter, whether such failure is the result of the person's
own acts or the result of acts or conditions beyond the person's control, he or
she shall, nevertheless, be personally liable to the state for the amount of
the taxes. Payment of the taxes by the owner to a marine terminal operator shall
relieve the owner from further liability for the taxes.
(4)
Taxes collected under this chapter shall be held in trust until paid to the
department. Any person collecting the taxes who appropriates or converts the
taxes collected shall be guilty of a gross misdemeanor if the money required to
be collected is not available for payment on the date payment is due. The
taxes required by this chapter to be collected shall be stated separately from
other charges made by the marine terminal operator in any invoice or other
statement of account provided to the taxpayer.
(5)
If a taxpayer fails to pay the taxes imposed by this chapter to the person
charged with collection of the taxes and the person charged with collection
fails to pay the taxes to the department, the department may, in its
discretion, proceed directly against the taxpayer for collection of the taxes.
(6)
The taxes shall be due from the marine terminal operator, along with reports
and returns on forms prescribed by the department, within twenty-five days
after the end of the month in which the taxable activity occurs.
(7)
The amount of taxes, until paid by the taxpayer to the marine terminal operator
or to the department, shall constitute a debt from the taxpayer to the marine
terminal operator. Any person required to collect the taxes under this chapter
who, with intent to violate the provisions of this chapter, fails or refuses to
do so as required and any taxpayer who refuses to pay any taxes due under this
chapter, shall be guilty of a misdemeanor as provided in chapter 9A.20 RCW.
(8)
Upon prior approval of the department, the taxpayer may pay the taxes imposed
by this chapter directly to the department. The department shall give its
approval for direct payment under this section whenever it appears, in the
department's judgment, that direct payment will enhance the administration of
the taxes imposed under this chapter. The department shall provide by rule for
the issuance of a direct payment certificate to any taxpayer qualifying for direct
payment of the taxes. Good faith acceptance of a direct payment certificate by
a terminal operator shall relieve the marine terminal operator from any
liability for the collection or payment of the taxes imposed under this
chapter.
(9)
All receipts from the tax imposed in subsection (1) of this section shall be
deposited into the state oil spill response account. All receipts from the tax
imposed in subsection (2) of this section shall be deposited into the oil spill
administration account.
(10)
Within forty-five days after the end of each calendar quarter, the office of
financial management shall determine the balance of the oil spill response
account as of the last day of that calendar quarter. Balance determinations by
the office of financial management under this section are final and shall not
be used to challenge the validity of any tax imposed under this chapter. The
office of financial management shall promptly notify the departments of revenue
and ecology of the account balance once a determination is made. For each
subsequent calendar quarter, the tax imposed by subsection (1) of this section
shall be imposed during the entire calendar quarter unless:
(a)
Tax was imposed under subsection (1) of this section during the immediately
preceding calendar quarter, and the most recent quarterly balance is more than
((ten)) nine million dollars; or
(b) Tax was not imposed under subsection (1) of this section during
the immediately preceding calendar quarter, and the most recent quarterly
balance is more than ((nine)) eight million dollars.
Sec.
2. RCW
90.56.510 and 1997 c 449 s 3 are each amended to read as follows:
(1)
The oil spill administration account is created in the state treasury. All
receipts from RCW 82.23B.020(2) shall be deposited in the account. Moneys from
the account may be spent only after appropriation. The account is subject to
allotment procedures under chapter 43.88 RCW. If, on the first day of any
calendar month, the balance of the oil spill response account is greater than
((ten)) nine million dollars and the balance of the oil spill
administration account exceeds the unexpended appropriation for the current
biennium, then the tax under RCW 82.23B.020(2) shall be suspended on the first
day of the next calendar month until the beginning of the following biennium,
provided that the tax shall not be suspended during the last six months of the
biennium. If the tax imposed under RCW 82.23B.020(2) is suspended during two
consecutive biennia, the department shall by November 1st after the end of the
second biennium, recommend to the appropriate standing committees an adjustment
in the tax rate. For the biennium ending June 30, ((1997)) 1999, and
the biennium ending June 30, 2001, the state treasurer may transfer a
total of up to (($1,718,000)) one million dollars from the
oil spill response account to the oil spill administration account to support
appropriations made from the oil spill administration account in the omnibus ((and
transportation)) appropriations act((s)) adopted not later than June
30, ((1997)) 1999.
(2)
Expenditures from the oil spill administration account shall be used
exclusively for the administrative costs related to the purposes of this
chapter, and chapters 90.48, 88.40, and 88.46 RCW. Starting with the 1995-1997
biennium, the legislature shall give activities of state agencies related to
prevention of oil spills priority in funding from the oil spill administration
account. Costs of administration include the costs of:
(a)
Routine responses not covered under RCW 90.56.500;
(b)
Management and staff development activities;
(c)
Development of rules and policies and the state-wide plan provided for in RCW
90.56.060;
(d)
Facility and vessel plan review and approval, drills, inspections,
investigations, enforcement, and litigation;
(e)
Interagency coordination and public outreach and education;
(f)
Collection and administration of the tax provided for in chapter 82.23B RCW;
and
(g)
Appropriate travel, goods and services, contracts, and equipment.
NEW
SECTION. Sec. 3. The
house of representatives, jointly with the senate, shall convene the Washington
waters oil spill risk reduction work group. The work group shall develop
recommendations for an oil spill risk management plan and maintaining maritime
commerce for all Washington shipping corridors.
The
work group shall: (1) Identify risk reduction measures already in place and
build upon this work and the work of the scoping risk assessment; (2) identify
new safety measures and determine if they are needed; (3) make an evaluation of
the international tug of opportunity system; (4) evaluate current state,
federal, and Canadian studies pertaining to marine safety, environmental
protection, and the viability of maritime commerce in Washington state and the
adjoining waters of the province of British Columbia; (5) evaluate the United
States coast guard cost-benefit analysis of extending escorts or establishing a
dedicated rescue tug; and (6) evaluate the port access route study, and other
studies concerning marine safety and maritime commerce issues.
The
work group will discuss and develop a recommended risk management plan for
Washington state marine corridors after taking into consideration input from
existing information and studies, ongoing initiatives, the reports of various
stakeholders and experts, potential impact to the state's economy, and the
cost-benefit analysis being conducted by the United States coast guard to be
submitted to the legislature by December 1, 1999. The work group shall report
to the legislature by January 10, 2000.
NEW SECTION. Sec. 4. This
act is necessary for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing public
institutions, and takes effect immediately.
