AN
ACT Relating to the litter assessment; amending RCW 70.93.010, 70.93.020,
70.93.120, 70.93.130, 70.93.140, 70.93.160, 70.93.170, and 70.93.180; adding a
new chapter to Title 82 RCW; recodifying RCW 70.93.120, 70.93.130, 70.93.140,
70.93.160, and 70.93.170; repealing RCW 70.93.150 and 70.93.194; and providing
an effective date.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
70.93.010 and 1979 c 94 s 1 are each amended to read as follows:
((Recognizing
the rapid population growth of the state of Washington and the ever increasing
mobility of its people, as well as the fundamental need for a healthful, clean
and beautiful environment; and further recognizing that the proliferation and
accumulation of litter discarded throughout this state impairs this need and
constitutes a public health hazard; and further recognizing the need to
conserve energy and natural resources; and further recognizing that there is an
imperative need to anticipate, plan for, and accomplish effective litter
control and recover and recycle waste materials related to litter with the
subsequent conservation of resources and energy, there is hereby enacted this))
(1) The legislature finds:
(a)
Washington state is experiencing rapid population growth and its citizens are
increasingly mobile;
(b)
There is a fundamental need for a healthful, clean, and beautiful environment;
(c)
The proliferation and accumulation of litter discarded throughout this state
impairs this need and constitutes a public health hazard;
(d)
There is a need to conserve energy and natural resources, and the effective
litter control and recovery and recycling of litter materials will serve to
accomplish such conservation;
(e)
In addition to effective litter control, there must be effective programs to
accomplish waste reduction, the state's highest waste management priority; and
(f)
There must also be effective systems to accomplish all components of recycling,
including collection, processing, and the marketing of recyclable materials and
recycled content products.
(2)
Recognizing the multifaceted nature of the state's solid waste management
problems, the legislation enacted in 1971 and entitled the "Model
Litter Control and Recycling Act"((.)) is hereby renamed the
"waste reduction, recycling, and model litter control act."
Sec.
2. RCW
70.93.020 and 1991 c 319 s 101 are each amended to read as follows:
The
purpose of this chapter is to accomplish litter control, increase waste reduction,
and stimulate ((private)) all components of recycling ((programs))
throughout this state by delegating to the department of ecology the authority
to:
(1)
Conduct a permanent and continuous program to control and remove litter from
this state to the maximum practical extent possible;
(2)
Recover and recycle waste materials related to litter and littering;
(3)
Foster public and private recycling ((and markets for)) of
recyclable materials; and
(4)
Increase public awareness of the need for recycling and litter control.
It
is further the intent and purpose of this chapter to promote markets for
recyclable materials through programs of the clean Washington center and other
means.
It
is further the intent and purpose of this chapter to create jobs for employment
of youth in litter cleanup and related activities and to stimulate and
encourage small, private recycling centers. This program shall include the
compatible goal of recovery of recyclable materials to conserve energy and
natural resources wherever practicable. Every other department of state
government and all local governmental units and agencies of this state shall
cooperate with the department of ecology in the administration and enforcement
of this chapter. The intent of this chapter is to add to and to coordinate
existing recycling and litter control and removal efforts and not terminate or
supplant such efforts.
Sec.
3. RCW
70.93.120 and 1971 ex.s. c 307 s 12 are each amended to read as follows:
In
addition to any other taxes, there is hereby levied and there shall be
collected by the department of revenue from every person for the privilege
of engaging within this state in business as a manufacturer ((and/or
making sales at wholesale and/or making sales at retail)), as a
wholesaler, or as a retailer, an annual litter ((assessment)) tax
equal to the value of products listed in RCW 82.--.--- (RCW 70.93.130 as
recodified by section 10 of this act), including byproducts, manufactured
((and sold)) within this state((, including by-products)),
multiplied by ((one and one-half hundredths)) fifteen one-thousandths
of one percent in the case of manufacturers, and equal to the gross proceeds of
((the)) sales of the ((business)) products listed in RCW
82.--.--- (RCW 70.93.130 as recodified by section 10 of this act) that are sold
within this state multiplied by ((one and one-half hundredths)) fifteen
one-thousandths of one percent in the case of ((sales at wholesale
and/or at retail)) wholesalers and retailers.
Sec.
4. RCW
70.93.130 and 1971 ex.s. c 307 s 13 are each amended to read as follows:
((Because
it is the express purpose of this chapter)) To accomplish effective
litter control within the state ((of Washington)) and ((because it is a
further purpose of this chapter)) to allocate a portion of the cost of
administering ((it)) this chapter to those industries whose
products, including the packages, wrappings, and containers thereof, are
reasonably related to the litter problem, ((in arriving at the amount upon
which the assessment is to be calculated)) the tax imposed in this
chapter shall only apply to the value of products or the gross
proceeds of sales of products falling into the following categories ((shall
be included)):
(1)
Food for human or pet consumption.
(2)
Groceries.
(3)
Cigarettes and tobacco products.
(4)
Soft drinks and carbonated waters.
(5)
Beer and other malt beverages.
(6)
Wine.
(7)
Newspapers and magazines.
(8)
Household paper and paper products.
(9)
Glass containers.
(10)
Metal containers.
(11)
Plastic or fiber containers made of synthetic material.
(12)
Cleaning agents and toiletries.
(13)
Nondrug drugstore sundry products.
Sec.
5. RCW
70.93.140 and 1971 ex.s. c 307 s 14 are each amended to read as follows:
(1)
The department of revenue, by rule ((and regulation made pursuant to
chapter 34.05 RCW)), may, if such is required, define ((the
categories (1) through (13) as set forth in)) those items subject to tax
under RCW 82.--.--- (RCW 70.93.130 as recodified by section 10 of this
act). In making any such definitions, the department of revenue shall be
guided by the following standards:
(((1)))
(a) It is the purpose of this chapter to accomplish effective control of
litter within this state;
(((2)))
(b) It is the purpose of this chapter to allocate a portion of the cost
of administration of this chapter to those industries manufacturing and/or
selling products and the packages, wrappings, or containers thereof which are
reasonably related to the litter problem within this state.
(2)
Instead of requiring each business to separately account for taxable and
nontaxable products under this chapter, the department may provide, by rule,
that the tax imposed in this chapter be reported and paid based on a percentage
of total sales for a particular type of business if the department determines
that the percentage reasonably approximates the taxable activity of the
particular type of business.
Sec.
6. RCW
70.93.160 and 1971 ex.s. c 307 s 16 are each amended to read as follows:
(1)
To the extent applicable, all of the provisions of chapters 82.04 and 82.32
RCW ((such as they apply are incorporated herein)) apply to the tax
imposed in this chapter, except RCW 82.04.220 through 82.04.290, and
82.04.330.
(2)
Taxes collected under this chapter shall be deposited in the waste reduction,
recycling, and litter control account under RCW 70.93.180.
Sec.
7. RCW
70.93.170 and 1971 ex.s. c 307 s 17 are each amended to read as follows:
The
litter ((assessment herein provided for shall not be applied)) tax
imposed in this chapter does not apply to:
(1)
The manufacture or sale of products for use and consumption outside the state;
or
(2)
The value of products or gross proceeds of the sales of any animal, bird,
or insect or the milk, eggs, wool, fur, meat, honey, or other substance
obtained therefrom, if the person performs only the growing or raising function
of such animal, bird, or insect. ((In all other instances, the assessment
shall be applied.))
Sec.
8. RCW
70.93.180 and 1991 sp.s. c 13 s 40 are each amended to read as follows:
(1)
There is hereby created an account within the state treasury to be known as the
"waste reduction, recycling, and litter control account". Moneys
in the account may be spent only after appropriation. Expenditures from the
waste reduction, recycling, and litter control account shall be used as
follows:
(a)
From July 1, 1992, to June 30, 1993, funds shall be used for programs to:
Control litter; encourage recycling; develop markets for recyclable materials;
and enforce compliance with the litter tax imposed in RCW 82.--.--- (RCW
70.93.120 as recodified by section 10 of this act).
(b)
After June 30, 1993, funds shall be used as follows:
(i)
Not less than forty percent nor more than fifty percent for a litter patrol
program to employ youth from the state to remove litter from places and areas
that are most visible to the public and to enforce compliance with the litter
tax imposed in RCW 82.--.--- (RCW 70.93.120 as recodified by section 10 of this
act); and
(ii)
Not more than sixty percent for the following purposes: Public education and
awareness programs to control litter; programs to promote public education and
awareness of the model litter control and recycling act; programs to foster
private local recycling efforts, encourage recycling, and develop markets for
recyclable materials; and compliance with the litter tax imposed in RCW
82.--.--- (RCW 70.93.120 as recodified by section 10 of this act).
(2)
All ((assessments,)) taxes imposed in RCW 82.--.--- (RCW 70.93.120 as
recodified under section 10 of this act) and fines((,)) and
bail forfeitures((, and other funds)) collected or received pursuant to
this chapter shall be deposited in the waste reduction, recycling, and
litter control account and used for ((the administration and implementation
of this chapter)) the programs under subsection (1) of this section, and
except as required to be otherwise distributed under RCW 70.93.070.
NEW
SECTION. Sec. 9. The
following acts or parts of acts are each repealed:
(1) RCW
70.93.150 and 1971 ex.s. c 307 s 15; and
(2) RCW
70.93.194 and 1979 c 94 s 9.
NEW
SECTION. Sec. 10. RCW
70.93.120, 70.93.130, 70.93.140, 70.93.160, and 70.93.170 shall be recodified
as a new chapter in Title 82 RCW.
NEW
SECTION. Sec. 11. This
act shall take effect July 1, 1992.
