S-1973

AN ACT Relating to the establishment of a stewardship account for the management of the state's fish and wildlife resources and maintenance and operation of state-owned fish and wildlife habitat, natural areas, parks, and other recreation sites; amending RCW 82.08.020, 82.12.020, and 82.12.045; 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 natural resources stewardship act.

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

(a) The state of Washington is responsible for the management of the state's fish and wildlife resources;

(b) 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;

(c) Recent population growth has greatly increased the threat to the state's fish and wildlife resources and the demands placed on the lands under (b) of this subsection;

(d) The importance of these resources and lands to the state is increasing;

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

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

(g) 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 fish and wildlife resource and 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-managed fish and wildlife and state-owned natural resource lands, including the general public.

NEW SECTION. Sec. 3. STATE NATURAL RESOURCES STEWARDSHIP ACCOUNT. There is created the state natural resources 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 managing the fish and wildlife resource, such as, but not limited to, biological studies, protection, and enforcement;

(b) 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;

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

(d) Human use management responsibilities associated with visitor services and protection.

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 NATURAL RESOURCES STEWARDSHIP ACCOUNT REVENUE SOURCES. The state natural resources stewardship account shall consist of funds received through the retail sales and use taxes imposed under RCW 82.08.020(2) and 82.12.020(2).

NEW SECTION. Sec. 5. 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. 6. 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-managed fish and wildlife and 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. 7. CAPTIONS NOT LAW. Section headings as used in this chapter do not constitute any part of the law.

Sec. 8. RCW 82.08.020 and 1985 c 32 s 1 are each amended to read as follows:

(1) There is levied and there shall be collected a tax on each retail sale in this state equal to six and ((~~five-tenths~~)) nine-twentieths percent of the selling price.

(2) In addition to the tax imposed under subsection (1) of this section, there is levied and shall be collected on each retail sale in this state an additional tax equal to one-twentieth of one percent of the selling price. Moneys collected under this subsection shall be deposited in the state natural resources stewardship account as created in section 3 of this act.

(3) The tax imposed under this chapter shall apply to successive retail sales of the same property.

((~~(3)~~)) (4) The rate provided in this section applies to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.

Sec. 9. RCW 82.12.020 and 1983 c 7 s 7 are each amended to read as follows:

(1) There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using within this state as a consumer any article of tangible personal property purchased at retail, or acquired by lease, gift, repossession, or bailment, or extracted or produced or manufactured by the person so using the same, or otherwise furnished to a person engaged in any business taxable under RCW 82.04.280, subsections (2) or (7). This tax will not apply with respect to the use of any article of tangible personal property purchased, extracted, produced or manufactured outside this state until the transportation of such article has finally ended or until such article has become commingled with the general mass of property in this state. This tax shall apply to the use of every article of tangible personal property, including property acquired at a casual or isolated sale, and including byproducts used by the manufacturer thereof, except as hereinafter provided, irrespective of whether the article or similar articles are manufactured or are available for purchase within this state. Except as provided in RCW 82.12.0252, payment by one purchaser or user of tangible personal property of the tax imposed by chapter 82.08 or 82.12 RCW shall not have the effect of exempting any other purchaser or user of the same property from the taxes imposed by such chapters. The tax shall be levied and collected in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the retail sales tax under RCW 82.08.020, as now or hereafter amended, in the county in which the article is used.

(2) The moneys collected under this section that result from a rate of one-twentieth of one percent of the value of the article used shall be deposited in the state natural resources stewardship account created in section 3 of this act.

Sec. 10. RCW 82.12.045 and 1983 c 77 s 2 are each amended to read as follows:

In the collection of the use tax on motor vehicles, the department of revenue may designate the county auditors of the several counties of the state as its collecting agents. Upon such designation, it shall be the duty of each county auditor to collect the tax at the time an applicant applies for the registration of, and transfer of title to, the motor vehicle, except in the following instances: (1) Where the applicant exhibits a dealer's report of sale showing that the retail sales tax has been collected by the dealer; (2) where the application is for the renewal of registration; (3) where the applicant presents a written statement signed by the department of revenue, or its duly authorized agent showing that no use tax is legally due; or (4) where the applicant presents satisfactory evidence showing that the retail sales tax or the use tax has been paid by him or her on the vehicle in question. The term "motor vehicle," as used in this section means and includes all motor vehicles, trailers and semitrailers used, or of a type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads, facilities for human habitation, and vehicles carrying exempt licenses. It shall be the duty of every applicant for registration and transfer of certificate of title who is subject to payment of tax under this section to declare upon his or her application the value of the vehicle for which application is made, which shall consist of the consideration paid or contracted to be paid therefor. Any person wilfully misrepresenting, or failing or refusing to declare upon his or her application, such value shall be guilty of a gross misdemeanor.

Each county auditor who acts as agent of the department of revenue shall at the time of remitting license fee receipts on motor vehicles subject to the provisions of this section pay over and account to the state treasurer for all use tax revenue collected under this section, after first deducting as his or her collection fee the sum of two dollars for each motor vehicle upon which the tax has been collected. Except as provided in RCW 82.12.020, all revenue received by the state treasurer under this section shall be credited to the general fund. The auditor's collection fee shall be deposited in the county current expense fund. A duplicate of the county auditor's transmittal report to the state treasurer shall be forwarded forthwith to the department of revenue.

Any applicant who has paid use tax to a county auditor under this section may apply to the department of revenue for refund thereof if he or she has reason to believe that such tax was not legally due and owing. No refund shall be allowed unless application therefor is received by the department of revenue within two years after payment of the tax. Upon receipt of an application for refund the department of revenue shall consider the same and issue its order either granting or denying it and if refund is denied the taxpayer shall have the right of appeal as provided in RCW 82.32.170, 82.32.180 and 82.32.190.

The provisions of this section shall be construed as cumulative of other methods prescribed in chapters 82.04 to 82.32 RCW, inclusive, for the collection of the tax imposed by this chapter. The department of revenue shall have power to promulgate such rules ((~~and regulations~~)) as may be necessary to administer the provisions of this section. Any duties required by this section to be performed by the county auditor may be performed by the director of licensing but no collection fee shall be deductible by said director in remitting use tax revenue to the state treasurer.

NEW SECTION. Sec. 11. (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. 12. Sections 1 through 7 of this act shall constitute a new chapter in Title 43 RCW.