_______________________________________________
SENATE
BILL 5053
_______________________________________________
Passed
Legislature - 1993 Regular Session
State
of Washington 53rd Legislature 1993
Regular Session
By
Read
first time 01/11/93. Referred to Committee on Government Operations.
Requiring the department of licensing to collect the local vessel excise
tax on behalf of the counties.
AN ACT Relating to the local vessel excise tax;
and adding new sections to chapter 82.49 RCW.
BE
IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A
new section is added to chapter 82.49 RCW to read as follows:
The counties shall contract, at least six
months prior to the effective date of a resolution or ordinance imposing a
local excise tax on the privilege of using a vessel under RCW 82.49.070, the
administration and collection to the state department of licensing, which shall
deduct a percentage amount, as provided by contract, not to exceed two percent
of the taxes collected for administration and collection expenses incurred by
the department. Any county with such resolution or ordinance in effect on the
effective date of this act shall enter into such contract with the department
within sixty days after the effective date of this act. The remainder of any
portion of any local vessel excise tax authorized by this chapter which is
collected by the department of licensing shall be deposited by the department
in the local vessel excise tax account hereby created in the state treasury.
Moneys in the local vessel excise tax account may be spent only for
distribution to counties imposing a local vessel excise tax. The director of
licensing shall by rule set up administrative procedures for the collection of
the local vessel excise tax in conjunction with collection of the state
watercraft excise tax under RCW 82.49.030. All earnings of investments of
balances in the local vessel excise tax account shall be credited to the local
vessel excise tax account and distributed to the counties imposing the local
vessel excise tax monthly.
NEW SECTION. Sec. 2. A
new section is added to chapter 82.49 RCW to read as follows:
Monthly the state treasurer shall make
distribution from the local vessel excises tax account to the counties the
amount of tax collected on behalf of each county, less the deduction provided
for in section 1 of this act. The state treasurer shall make the distribution
under this section without appropriation.
In the event that any ordinance or resolution
imposes a local vessel excise tax at a rate in excess of the applicable limits
contained in this chapter, such ordinance or resolution shall not be considered
void in toto, but only with respect to that portion of the rate which is in
excess of such applicable limits.
