S-1295.1 _______________________________________________
SUBSTITUTE SENATE BILL 5219
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State of Washington 53rd Legislature 1993 Regular Session
By Senate Committee on Ways & Means (originally sponsored by Senators M. Rasmussen, Newhouse and Barr)
Read first time 02/24/93.
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.
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