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SUBSTITUTE HOUSE BILL 1063
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Passed Legislature - 1993 Regular Session
State of Washington 53rd Legislature 1993
Regular Session
By
Read first time 01/27/93. Referred to Committee
on .
Modifying provisions regarding the
Washington wine commission.
AN ACT Relating to the
Washington wine commission; amending RCW 66.12.180 and 66.24.210; providing an
effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
Sec. 1. RCW 66.12.180 and 1987 c
452 s 14 are each amended to read as follows:
The Washington wine
commission created under RCW 15.88.030 may purchase or receive donations of ((Washington))
wine from wineries and may use such wine for promotional purposes. Wine
furnished to the commission under this section which is used within the state
is subject to the taxes imposed under RCW 66.24.210. No license, permit, or
bond is required of the Washington wine commission under this title for
promotional activities conducted under chapter 15.88 RCW.
Sec. 2. RCW 66.24.210 and 1991 c
192 s 3 are each amended to read as follows:
(1) There is hereby
imposed upon all wines sold to wine wholesalers and the Washington state liquor
control board, within the state a tax at the rate of twenty and one-fourth
cents per liter: PROVIDED, HOWEVER, That wine sold or shipped in bulk from one
winery to another winery shall not be subject to such tax. The tax provided
for in this section may, if so prescribed by the board, be collected by means
of stamps to be furnished by the board, or by direct payments based on wine
purchased by wine wholesalers. Every person purchasing wine under the
provisions of this section shall on or before the twentieth day of each month
report to the board all purchases during the preceding calendar month in such
manner and upon such forms as may be prescribed by the board, and with such
report shall pay the tax due from the purchases covered by such report unless
the same has previously been paid. Any such purchaser of wine whose applicable
tax payment is not postmarked by the twentieth day following the month of
purchase will be assessed a penalty at the rate of two percent a month or
fraction thereof. If this tax be collected by means of stamps, every such
person shall procure from the board revenue stamps representing the tax in such
form as the board shall prescribe and shall affix the same to the package or
container in such manner and in such denomination as required by the board and
shall cancel the same prior to the delivery of the package or container
containing the wine to the purchaser. If the tax is not collected by means of
stamps, the board may require that every such person shall execute to and file
with the board a bond to be approved by the board, in such amount as the board
may fix, securing the payment of the tax. If any such person fails to pay the
tax when due, the board may forthwith suspend or cancel the license until all
taxes are paid.
(2) An additional tax
is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax
payable under subsection (1) of this section. All revenues collected during
any month from this additional tax shall be transferred to the state general
fund by the twenty-fifth day of the following month.
(3) An additional tax
is imposed on wines subject to tax under subsection (1) of this section, at the
rate of one-fourth of one cent per liter for wine sold after June 30, 1987.
Such additional tax shall cease to be imposed on July 1, ((1993)) 2001.
All revenues collected under this subsection (3) shall be disbursed quarterly
to the Washington wine commission for use in carrying out the purposes of
chapter 15.88 RCW.
(4) Until
July 1, 1995, an additional tax is imposed on all wine subject to tax under
subsection (1) of this section. The additional tax is equal to twenty-three
and forty-four one-hundredths cents per liter on fortified wine as defined in
RCW 66.04.010(34) when bottled or packaged by the manufacturer and one cent per
liter on all other wine. All revenues collected during any month from this
additional tax shall be deposited in the drug enforcement and education account
under RCW 69.50.520 by the twenty-fifth day of the following month.
NEW
SECTION. Sec. 3. 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, 1993.
