5980‑S AMS SPAN WILS 03

SSB 5980 - S Amd to S Amd

    BySenators Spanel and Hargrove

    On page 6, beginning on line 26, strike all of section 12 and insert the following:

    "Sec. 12.  RCW 82.27.020 and 1985 c 413 ' 2 are each amended to read as follows:

    (1) In addition to all other taxes, licenses, or fees provided by law there is established an excise tax on the commercial possession of enhanced food fish as provided in this chapter.  The tax is levied upon and shall be collected from the owner of the enhanced food fish whose possession constitutes the taxable event.  The taxable event is the first possession in Washington by an owner.  Processing and handling of enhanced food fish by a person who is not the owner is not a taxable event to the processor or handler.

    (2) A person in possession of enhanced food fish and liable to this tax may deduct from the price paid to the person from which the enhanced food fish (except oysters) are purchased an amount equal to a tax at one-half the rate levied in this section upon these products.

    (3) The measure of the tax is the value of the enhanced food fish at the point of landing.

    (4) The tax shall be equal to the measure of the tax multiplied by the rates for enhanced food fish as follows:

    (a) Chinook, coho, and chum salmon and anadromous game fish, except chinook, coho, and anadromous game fish raised in saltwater net pens:  Five and twenty-five one-hundredths percent.

    (b) Pink and sockeye salmon:  Three and fifteen one-hundredths percent.

    (c) Other food fish and shellfish, except oysters and except atlantic salmon raised in saltwater net pens:  Two and one-tenth percent.

    (d) Oysters:  ((Seven)) Eight one-hundredths of one percent.

(e) Chinook, coho, atlantic salmon, and anadromous game fish raised in saltwater net pens: Eight one-hundredths of one percent.

    (5) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (4) of this section.

    Sec. 13.  RCW 82.27.030 and 1985 c 413 s 3 are each amended to read as follows:

    The tax imposed by RCW 82.27.020 shall not apply to:  (1) Enhanced food fish originating outside the state which enters the state as (a) frozen enhanced food fish or (b) enhanced food fish packaged for retail sales; (2) the growing, processing, or dealing with food fish which are raised from eggs or fry and which are under the physical control of the grower at all times until being sold or harvested, except fish raised in saltwater net pens; and (3) food fish, shellfish, anadromous game fish, and byproducts or parts of food fish shipped from outside the state which enter the state, except as provided in RCW 82.27.010, provided the taxpayer must have documentation showing shipping origination of fish exempt under this subsection to qualify for exemption.  Such documentation includes, but is not limited to fish tickets, bills of lading, invoices, or other documentation required to be kept by governmental agencies."

SSB 5980 - S Amd

    BySenator Spanel

    On page 1, line 3 of the title, after "82.27.020," insert "82.27.030,"

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