Z-0874

AN ACT Relating to the establishment of a stewardship account for state-owned wildlife habitat, natural areas, parks, and other recreation sites; amending RCW 82.45.060 and 82.50.400; adding a new chapter to Title 43 RCW; and creating a new section.

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

NEW SECTION. Sec. 1. SHORT TITLE. This chapter shall be known as the state lands stewardship act.

NEW SECTION. Sec. 2. PURPOSE. (1) The legislature finds that:

(a) The state of Washington owns and maintains a wide variety of wildlife habitat, natural areas, parks, and other recreation areas for the benefit of the citizens, wildlife, and other natural resources of the state;

(b) Recent population growth has greatly increased the demands placed on these lands;

(d) By itself, public ownership cannot guarantee that resources will be protected, or that appropriate recreational opportunities will be provided;

(e) Only through ongoing, responsible management can wildlife habitat, sensitive ecosystems, and recreational values be protected; and

(f) The responsibility of citizens to financially support operation and maintenance programs should be proportionate to the benefits received.

(2) Therefore, it is the purpose of this chapter to provide a renewed dedication to, and create a mechanism for, ensuring adequate provisions for Washington's natural resource lands. The goal of this chapter is to create a continuing fund source designed to protect resources, visitors, and public investments; and to maximize resource values, minimize long-term costs, and address the real cost of operation and maintenance. This funding source will be supported by monetary assessments on those who benefit from responsible stewardship of state-owned natural resource lands.

NEW SECTION. Sec. 3. STATE LANDS STEWARDSHIP ACCOUNT. There is created the state lands stewardship account in the state treasury.

(1) Moneys accumulated under this chapter shall be used exclusively for the purposes specified in this chapter. Those purposes are to support operation and maintenance activities and costs associated with owning and managing resources. This includes:

(a) Basic responsibilities associated with holding and protecting property such as, but not limited to assessments, in-lieu property taxes, fire protection, and noxious weed control;

(b) Structure, infrastructure, and other improved resource responsibilities associated with the built or manipulated environment;

Land acquisition, facility development or replacement, and major renovation projects are excluded.

(2) In the event that moneys provided under this chapter prove insufficient to meet identified needs, the following order of funding preference is provided.

(a) Basic stewardship needs; and

(b) Improved resource, human use management, and administrative needs.

(3) It is intended that moneys disbursed from this account not replace funding levels from other state sources to recipient agencies for projects that exist on the effective date of this section.

(4) Agencies eligible to receive funds from this account are the departments of fisheries, natural resources, and wildlife, and the state parks and recreation commission.

(5) All receipts from sources identified in section 4 of this act shall be deposited into the account. Moneys in the account may be spent only after appropriation.

NEW SECTION. Sec. 4. STATE LANDS STEWARDSHIP ACCOUNT REVENUE SOURCES. The state lands stewardship account shall consist of funds received through:

(1) The tax on outdoor equipment under section 6 of this act;

(2) The real estate excise tax imposed under RCW 82.45.060(3); and

(3) The annual excise tax imposed under RCW 82.50.400(2).

NEW SECTION. Sec. 5. (1) A tax is imposed on the privilege of possessing outdoor recreational equipment for commercial use in this state. The rate of the tax shall be equal to two percent of the wholesale selling price.

(a) When a manufacturer produces an item of outdoor recreational equipment, the tax shall be imposed on the wholesale value of its finished item and not an ingredient or component in the production process.

(b) "Wholesale value" as used in this chapter means fair market wholesale value, determined as nearly as possible according to the wholesale selling price at the place of use of similar products of like quality and character, in accordance with rules of the department.

(2) Moneys collected under this chapter shall be deposited in the state lands stewardship account.

(3) Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter.

NEW SECTION. Sec. 6. (1) Outdoor recreational equipment is limited to the products in the following categories:

(a) Fishing equipment such as poles, reels, and tackle;

(b) Camping equipment such as sleeping bags and pads, coolers, stoves, tents, and packs;

(d) Human-powered boating equipment such as canoes, kayaks, rafts, rowing shells, rowboats and dinghies, paddles, oars, and helmets;

(e) Bicycle equipment such as bicycles, helmets, tires and tubes, panniers, bags, and racks;

(f) Equestrian equipment such as saddles, bridles, and other tack;

(g) Climbing equipment such as ropes, carabineers, crampons, ice axes, and helmets;

(h) Windsurfing equipment such as boards and sails;

(i) Water skiing equipment such as skis, ropes, and bridles;

(j) SCUBA and skin diving equipment such as masks, fins, snorkels, weight belts, tanks, backpacks, regulators, gauges, and buoyancy control devices;

(k) Hang gliding equipment such as hang gliders, helmets, and slings and harnesses; and

(l) Miscellaneous equipment such as wet suits, booties, hoods, gloves, dry suits, personal flotation devices, compasses, and car racks and rack accessories.

(2) The department of revenue shall adopt a rule defining the categories in subsection (1) of this section. In making such definitions, the department shall be guided by the purpose of this chapter.

(3) "Possession" as used in this chapter means the control of any outdoor recreational equipment located within this state and includes both actual and constructive possession. "Actual possession" occurs when the person with control has physical possession. "Constructive possession" occurs when the person with control does not have physical possession. "Control" means the power to sell or use any outdoor recreational equipment or to authorize the sale or use by another.

(4) "Previously taxed outdoor recreational equipment" as used in this chapter means outdoor recreational equipment in respect to which a tax has been paid under this chapter. "Previously taxed outdoor recreational equipment" includes outdoor recreational equipment in respect to which a tax has been paid under this chapter on all of the components of the outdoor recreational equipment.

(5) In order to verify the payment of the tax, all persons selling or otherwise transferring possession of items taxed under section 1 of this act, except retailers, shall separately itemize the amount of the tax on the invoice, bill of lading, or other delivery document.

(6) Except for terms defined in this section, the definitions in chapters 82.04, 82.08, and 82.12 RCW apply to this chapter.

NEW SECTION. Sec. 7. The following are exempt from the tax imposed in this chapter:

(1) Any successive possession of previously taxed outdoor recreational equipment. If tax due under this chapter has not been paid with respect to outdoor recreational equipment, the department may collect the tax from any person who has had possession of the outdoor recreational equipment. If the tax is paid by any person other than the first person having taxable possession of outdoor recreational equipment, the amount of tax paid constitutes a debt owed by the first person having taxable possession to the person who paid the tax;

(2) Any outdoor recreational equipment that is transferred to a point outside the state for use outside the state;

(3) Any possession of outdoor recreational equipment if the first possession occurred before July 1, 1991.

NEW SECTION. Sec. 8. (1) Credit shall be allowed, in accordance with rules of the department of revenue, against the taxes imposed in this chapter for any outdoor recreational equipment tax paid to another state with respect to the same outdoor recreational equipment. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that outdoor recreational equipment.

(2) For the purpose of this section:

(a) "Outdoor recreational equipment tax" means a tax:

(i) That is imposed on the act or privilege of possessing outdoor recreational equipment for commercial use and that is not generally imposed on other activities or privileges; and

(ii) That is measured by the wholesale value.

(b) "State" means (i) a state of the United States other than Washington, or any political subdivision of such other state, (ii) the District of Columbia, and (iii) any foreign country or political subdivision thereof.

NEW SECTION. Sec. 9. USER FEES. This chapter recognizes that user fees are an important funding component in natural resource operation and maintenance programs. Therefore, natural resource agencies authorized to collect such fees shall ensure that amounts collected are regularly evaluated and increased as appropriate.

NEW SECTION. Sec. 10. REVENUE REVIEW. As part of the state's biennial budget process, the amount of revenue deposited in the natural resources stewardship account and its adequacy to support responsible stewardship of state-owned lands shall be reviewed by the interagency committee for outdoor recreation. Results of this review shall be forwarded to the governor and appropriate legislative committees.

NEW SECTION. Sec. 11. CAPTIONS NOT LAW. Section headings as used in this chapter do not constitute any part of the law.

Sec. 12. RCW 82.45.060 and 1987 c 472 s 14 are each amended to read as follows:

(1) There is imposed an excise tax upon each sale of real property at the rate of one and twenty-eight one-hundredths percent of the selling price. An amount equal to seven and seven-tenths percent of the proceeds of this tax to the state treasurer shall be deposited in the public works assistance account created in RCW 43.155.050.

(2) There is imposed an additional excise tax through June 30, 1989, upon each sale of real property at the rate of six one-hundredths of one percent of the selling price. The tax imposed under this subsection shall be deposited in the conservation area account under RCW 79.71.110.

(3) There is imposed an additional excise tax upon each sale of real property at the rate of five-hundredths of one percent on the amount of the sale price in excess of fifty thousand dollars. The tax imposed under this subsection shall be deposited in the state lands stewardship account under section 3 of this 1991 act.

Sec. 13. RCW 82.50.400 and 1990 c 42 s 320 are each amended to read as follows:

(1) An annual excise tax is imposed on the owner of any travel trailer or camper for the privilege of using such travel trailer or camper in this state. The excise tax hereby imposed shall be due and payable to the department of licensing or its agents at the time of registration of a travel trailer or camper. Whenever an application is made to the department of licensing or its agents for a license for a travel trailer or camper there shall be collected, in addition to the amount of the license fee or renewal license fee, the amount of the excise tax imposed by this chapter, and no dealer's license or license plates, and no license or license plates for a travel trailer or camper may be issued unless such tax is paid in full. No additional tax shall be imposed under this chapter upon any travel trailer or camper upon the transfer of ownership thereof, if the tax imposed by this chapter with respect to such travel trailer or camper has already been paid for the registration year or fractional part thereof in which such transfer occurs.

(2) An additional excise tax of one-half of one percent is imposed on the owner of any motor home, travel trailer, or camper for the privilege of using such motor home, travel trailer, or camper in this state. The tax imposed under this subsection shall be deposited in the state lands stewardship account under section 3 of this 1991 act.

NEW SECTION. Sec. 14. (1) The state parks and recreation commission shall conduct a review of fees charged to park users. The commission's review shall:

(a) Examine current park use including use by campers, day users, boaters, recreational vehicle operators, and other users of park facilities;

(b) Examine the extent to which the users' fees support their use of park facilities; and

(c) Propose alternatives to the current fee structure of park fees that would equitably distribute the costs of operating state parks among the various user groups.

(2) The commission shall submit the results of the review to the office of financial management and the appropriate committees of the legislature by April 15, 1992.

NEW SECTION. Sec. 15. Sections 1 through 11 of this act shall constitute a new chapter in Title 43 RCW.