CERTIFICATION OF ENROLLMENT

                   SUBSTITUTE HOUSE BILL 1342

                   Chapter 173, Laws of 1991

                        52nd Legislature

                      1991 Regular Session

MOTOR VEHICLE FUELS‑-LOCAL TAXATION OF SALES AND DISTRIBUTION

                    EFFECTIVE DATE:  7/1/91

Passed by the House March 15, 1991

  Yeas 62   Nays 36

              JOE KING             

Speaker of the

       House of Representatives

Passed by the Senate April 10, 1991

  Yeas 36   Nays 5

           JOEL PRITCHARD          

President of the Senate

Approved May 15, 1991

           BOOTH GARDNER           

Governor of the State of Washington

CERTIFICATE

I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 1342 as passed by the House of Representatives and the Senate on the dates hereon set forth.

            ALAN THOMPSON             Chief Clerk

                                     FILED         

                 May 15, 1991 - 11:20 a.m.

                        Secretary of State   

                       State of Washington  

                  _______________________________________________

                            SUBSTITUTE HOUSE BILL 1342

                  _______________________________________________

                             AS AMENDED BY THE SENATE

                     Passed Legislature - 1991 Regular Session

State of Washington              52nd Legislature             1991 Regular Session

By House Committee on Transportation (originally sponsored by Representatives Kremen, Braddock, R. Fisher, Spanel, R. Johnson and Nelson).

Read first time February 15, 1991.  Authorizing cities to impose an excise tax on the sale or distribution of motor vehicle fuel and special fuel.

     AN ACT Relating to the local taxation of the sale or distribution of motor vehicle fuels; amending RCW 82.36.440 and 82.38.280; adding a new chapter to Title 82 RCW; providing an effective date; and declaring an emergency.

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

NEW SECTION. Sec. 1.      The legislative authority of a border area jurisdiction may, by resolution for the purposes authorized in this chapter and by approval of a majority of the registered voters of the jurisdiction voting on the proposition at a general or special election, fix and impose an excise tax on the retail sale of motor vehicle fuel and special fuel within the jurisdiction.  An election held under this section must be held not more than twelve months before the date on which the proposed tax is to be levied.  The ballot setting forth the proposition shall state the tax rate that is proposed.  The rate of such tax shall be in increments of one-tenth of a cent per gallon and shall not exceed one cent per gallon.

     The tax imposed in this section shall be collected and paid to the jurisdiction but once in respect to any motor vehicle fuel or special fuel.  This tax shall be in addition to any other tax authorized or imposed by law.

     For purposes of this chapter, the term "border area jurisdictions" means all cities and towns within ten miles of an international border crossing and any transportation benefit district established under RCW 36.73.020 which has within its boundaries an international border crossing.

NEW SECTION. Sec. 2.      The definitions set forth in this section shall apply throughout this chapter unless the context clearly requires otherwise.

     (1) "Motor vehicle fuel" has the meaning given in RCW 82.36.010(2).

     (2) "Special fuel" has the meaning given in RCW 82.38.020(5).

     (3) "Motor vehicle" has the meaning given in RCW 82.36.010(1).

NEW SECTION. Sec. 3.      The entire proceeds of the tax imposed under this chapter, less refunds authorized by the resolution imposing such tax and less amounts deducted by the border area jurisdiction for administration and collection expenses, shall be used solely for the purposes of border area jurisdiction street maintenance and construction.

     Sec. 4.  RCW 82.36.440 and 1990 c 42 s 204 are each amended to read as follows:

     The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing motor vehicle fuel, and no city, town, county, township or other subdivision or municipal corporation of the state shall levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of motor vehicle fuel, except as provided in RCW 82.80.010 and section 1 of this act.

     Sec. 5.  RCW 82.38.280 and 1990 c 42 s 205 are each amended to read as follows:

     The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing special fuel, and no city, town, county, township or other subdivision or municipal corporation of the state shall levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of special fuel, except as provided in RCW 82.80.010 and section 1 of this act.

NEW SECTION. Sec. 6.      Sections 1 through 3 of this act shall constitute a new chapter in Title 82 RCW.

NEW SECTION. Sec. 7.      This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1991.

     Passed the House March 15, 1991.

     Passed the Senate April 10, 1991.

Approved by the Governor May 15, 1991.

     Filed in Office of Secretary of State May 15, 1991.