H-4370.1 _______________________________________________
HOUSE BILL 2895
_______________________________________________
State of Washington 52nd Legislature 1992 Regular Session
By Representative Peery
Read first time 01/31/92. Referred to Committee on Revenue.
AN ACT Relating to registration certificates; amending RCW 82.32.030; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.32.030 and 1982 1st ex.s. c 4 s 1 are each amended to read as follows:
If any person engages in any business or performs any act upon which a tax is imposed by the preceding chapters, he 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 shall engage in any business taxable hereunder without being registered in compliance with the provisions of this section, except that the department, by general regulation, may provide for the issuance of certificates of registration to temporary places of business without requiring payment. Persons who are under eighteen years of age who engage solely in the business of delivering newspapers and whose gross income from the business does not exceed two thousand dollars per month shall not be required to apply for or obtain a registration certificate.
NEW SECTION. Sec. 2. This act shall take effect July 1, 1992.