2680.E AMS CRAS S4556.1
EHB 2680 - S AMD TO WM COMM AMD (S-4317.1/92)
By Senators Craswell and Hansen
On page 8, after line 17 of the amendment, insert the following:
"Sec. 7. RCW 82.04.300 and 1983 c 3 s 213 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 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 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, according to rules adopted by the department, 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."
"Sec. 8. RCW 82.32.030 and 1982 1st ex.s. c 4 s 1 are each amended to read as follows:
(1) Except as provided in subsection (2) of this section, if any person engages in any business or performs any act upon which a tax is imposed by the preceding chapters, he or she shall, ((whether taxable or not,)) under such rules ((and regulations)) as the department of revenue shall prescribe, apply for and obtain from the department a registration certificate upon payment of fifteen dollars. Such registration certificate shall be personal and nontransferable and shall be valid as long as the taxpayer continues in business and pays the tax accrued to the state. In case business is transacted at two or more separate places by one taxpayer, a separate registration certificate for each place at which business is transacted with the public shall be required, but, for such additional certificates no additional payment shall be required. Each certificate shall be numbered and shall show the name, residence, and place and character of business of the taxpayer and such other information as the department of revenue deems necessary and shall be posted in a conspicuous place at the place of business for which it is issued. Where a place of business of the taxpayer is changed, the taxpayer must return to the department the existing certificate, and a new certificate will be issued for the new place of business free of charge. No person required to be registered under this section shall engage in any business taxable hereunder without first being so registered ((in compliance with the provisions of this section, except that)). The department, by ((general regulation)) rule, may provide for the issuance of certificates of registration, without requiring payment, to temporary places of business ((without requiring payment)) or to persons who are exempt from tax under RCW 82.04.300.
(2) Registration under this section is not required if the following conditions are met:
(a) A person's value of products, gross proceeds of sales, or gross income of the business is below the tax reporting threshold provided in RCW 82.04.300;
(b) The person is not required to collect or pay to the department of revenue any other tax which the department is authorized to collect; and
(c) The person is not otherwise required to obtain a license subject to the master application procedure provided in chapter 19.02 RCW."
Renumber the sections consecutively.
On page 8, line 21 of the amendment, after "1992" insert ", except sections 7 and 8 of this act which shall take effect January 1, 1993"
EHB 2680 - S AMD TO WM COMM AMD (S-4317.1/92)
By Senators Craswell and Hansen
On page 9, line 6 of the title amendment, strike "and 82.29A.050" and insert "82.29A.050, 82.04.300, and 82.32.030"
On page 9, line 7 of the title amendment, strike "an effective date" and insert "effective dates"