S-3760.1 _______________________________________________
SENATE BILL 6471
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State of Washington 52nd Legislature 1992 Regular Session
By Senators Craswell, Vognild, Rinehart, W. Hansen and Amondson
Read first time 02/03/92. Referred to Committee on Ways & Means.
AN ACT Relating to excise tax registration; and amending RCW 82.32.030.
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 or she 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. For a person who is taxable under RCW
82.04.290, registration is not required under this section until the gross
income of the business for any month is equal to or greater than the tax
threshold under RCW 82.04.300. 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.