H-4988.1          _______________________________________________

                            SUBSTITUTE HOUSE BILL 2965

                  _______________________________________________

State of Washington              52nd Legislature             1992 Regular Session

By House Committee on Revenue (originally sponsored by Representative Wang)

Read first time 02/05/92.  Modifying contractor registration requirements.

     AN ACT Relating to contractor registration requirements; adding a new section to chapter 18.27 RCW; adding a new section to chapter 82.32 RCW; creating a new section; and providing an effective date.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 18.27 RCW to read as follows:

     (1) Every applicant registering as a contractor under this chapter for the first time shall receive a package of information from the department of revenue concerning state tax laws and reporting requirements.  The applicant shall be required to sign a statement acknowledging receipt of the information and that he or she will be responsible for reviewing the information. 

     (2) An applicant who fails or refuses to sign for the information shall not be allowed to register as a contractor.  The department of labor and industries shall forward a copy of each signed statement to the department of revenue.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.32 RCW to read as follows:

     A  contractor, as defined in RCW 18.27.010, against whom a warrant has been issued under RCW 82.32.210 must attend an educational seminar emphasizing state tax laws and reporting requirements.  These seminars shall be sponsored by the department of revenue or by other organizations with the approval and technical assistance of the department.

NEW SECTION. Sec. 3.      The department of revenue shall present a report regarding the compliance with the excise tax laws within the construction industry, including causes or reasons for noncompliance within the industry.  The department shall present the report to committees of the legislature that deal with contractors and revenue no later than December 15, 1993.

NEW SECTION. Sec. 4.      This act shall take effect July 1, 1992.