AN ACT Relating to the excise tax on large
trucks; amending RCW 82.44.020, 46.16.070, and 84.44.050; reenacting and
amending RCW 46.87.070; and adding a new section to chapter 46.16 RCW.
BE
IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1.
RCW 46.87.070 and 1991 c 339 s 9 and 1991 c 163 s 5 are each reenacted and
amended to read as follows:
(1) Washington-based trailers, semitrailers, or
pole trailers shall be licensed in this state under the provisions of chapter
46.16 RCW except as herein provided. If these vehicles are being operated in
jurisdictions that require the registration of such vehicles, the applicable
vehicles may be considered as apportionable or commercial vehicles for the
purpose of registration in those jurisdictions and this state. This
provision does not apply to trailers, semitrailers, or pole trailers which have
been issued permanent plates.
(2) Trailers, semitrailers, and pole trailers
which are properly based in jurisdictions other than Washington, and which
display currently registered license plates from such jurisdictions will be
granted vehicle license reciprocity in this state without the need of further
vehicle license registration. If pole trailers are not required to be licensed
separately by a member jurisdiction, such vehicles may be operated in this
state without displaying a current base license plate.
Sec. 2.
RCW 82.44.020 and 1991 c 199 s 220 are each amended to read as follows:
(1) An excise tax is imposed for the privilege
of using in the state any motor vehicle, except those operated under reciprocal
agreements, the provisions of RCW 46.16.160 as now or hereafter amended, or
dealer's licenses. The annual amount of such excise tax shall be two percent
of the value of such vehicle.
(2) An additional excise tax is imposed, in
addition to any other tax imposed by this section, for the privilege of using
in the state any such motor vehicle, and the annual amount of such additional
excise shall be two-tenths of one percent of the value of such vehicle.
(3) Effective with October 1992 motor vehicle
registration expirations, a clean air excise tax is imposed in addition to any
other tax imposed by this section for the privilege of using in the state any
motor vehicle as defined in RCW 82.44.010, except that farm vehicles as defined
in RCW 46.04.181 shall not be subject to the tax imposed by this subsection.
The annual amount of the additional excise tax shall be two dollars and
twenty-five cents. Effective with July 1994 motor vehicle registration
expirations, the annual amount of additional excise tax shall be two dollars.
(4) An additional excise tax is imposed on
truck-type power units that are used in combination with a trailer to transport
loads in excess of forty thousand pounds combined gross weight. The rate of
tax shall be fifty-eight one-hundredths of one percent of the value of the
vehicle. Ten percent of the additional tax collected under this subsection
shall be distributed in the manner prescribed in RCW 82.44.110(2). The
remainder of the excise tax collected under this subsection shall be
distributed in the manner prescribed in RCW 82.44.110(1). This tax shall not
apply to power units used exclusively for hauling logs.
(5) The excise taxes imposed by subsections
(1) through (3) of this section shall not apply to trailing units which are
used in combination with a power unit subject to the additional excise tax
imposed by subsection (4) of this section. This subsection shall not apply to
trailing units used for hauling logs. The department of licensing is
authorized to adopt rules to implement subsection (4) of this section and this
subsection to assure that total motor vehicle excise tax revenue is not
affected.
(6) In no case shall the total tax be
less than two dollars except for proportionally registered vehicles.
(((5))) (7) Washington residents,
as defined in RCW 46.16.028, who license motor vehicles in another state or
foreign country and avoid Washington motor vehicle excise taxes are liable for
such unpaid excise taxes. The department of revenue may assess and collect the
unpaid excise taxes under chapter 82.32 RCW, including the penalties and
interest provided therein.
Sec. 3.
RCW 84.44.050 and 1961 c 15 s 84.44.050 are each amended to read as follows:
The personal property of automobile
transportation companies owning, controlling, operating or managing any motor
propelled vehicle used in the business of transporting persons and/or property
for compensation over any public highway in this state between fixed termini or
over a regular route, shall be listed and assessed in the various counties where
such vehicles are operated, in proportion to the mileage of their operations in
such counties: PROVIDED, That ((such)) vehicles subject to chapter
82.44 RCW and trailer units exempt under RCW 82.44.020(5) shall not be
listed or assessed for ad valorem taxation so long as chapter 82.44 RCW remains
in effect. All vessels of every class which are by law required to be
registered, licensed or enrolled, must be assessed and the taxes thereon paid
only in the county of their actual situs: PROVIDED, That such interest shall
be taxed but once. All boats and small craft not required to be registered
must be assessed in the county of their actual situs.
NEW SECTION. Sec. 4. A
new section is added to chapter 46.16 RCW to read as follows:
Trailing units which are subject to RCW
82.44.020(5) shall, upon application, be issued a permanent license plate that
is valid until the vehicle is sold, permanently removed from the state, or
otherwise disposed of by the registered owner. The fee for this license plate
is thirty-six dollars. Upon the sale, permanent removal from the state, or
other disposition of a trailing unit bearing a permanent license plate the
registered owner is required to return the license plate and registration
certificate to the department. Violations of this section or misuse of a
permanent license plate may subject the registered owner to prosecution or
denial, or both, of future permanent registration of any trailing units. This
section does not apply to any trailing units subject to the annual excise taxes
prescribed in RCW 82.44.020. The department is authorized to adopt rules to
implement this section for leased vehicles and other applications as necessary.
Sec. 5.
RCW 46.16.070 and 1990 c 42 s 105 are each amended to read as follows:
(1) In lieu of all other vehicle licensing
fees, unless specifically exempt, and in addition to the excise tax prescribed
in chapter 82.44 RCW and the mileage fees prescribed for buses and stages in
RCW 46.16.125, there shall be paid and collected annually for each motor truck,
truck tractor, road tractor, tractor, bus, auto stage, or for hire vehicle with
seating capacity of more than six, based upon the declared combined gross
weight or declared gross weight thereof pursuant to the provisions of chapter
46.44 RCW, the following licensing fees by such gross weight:
4,000 lbs. ..................................................................................................................................... $
37.00
6,000 lbs. .................................................................................................................................... $
44.00
8,000 lbs. .................................................................................................................................... $
55.00
10,000 lbs. ................................................................................................................................... $
62.00
12,000 lbs. ................................................................................................................................... $
72.00
14,000 lbs. ................................................................................................................................... $
82.00
16,000 lbs. ................................................................................................................................... $
92.00
18,000 lbs. ................................................................................................................................... $
137.00
20,000 lbs. ................................................................................................................................... $
152.00
22,000 lbs. ................................................................................................................................... $
164.00
24,000 lbs. ................................................................................................................................... $
177.00
26,000 lbs. ................................................................................................................................... $
187.00
28,000 lbs. ................................................................................................................................... $
220.00
30,000 lbs. ................................................................................................................................... $
253.00
32,000 lbs. ................................................................................................................................... $
304.00
34,000 lbs. ................................................................................................................................... $
323.00
36,000 lbs. ................................................................................................................................... $
350.00
38,000 lbs. ................................................................................................................................... $
384.00
40,000 lbs. ................................................................................................................................... $
439.00
42,000 lbs. ................................................................................................................ $
((456.00)) 546.00
44,000 lbs. ................................................................................................................ $
((466.00)) 556.00
46,000 lbs. ................................................................................................................ $
((501.00)) 591.00
48,000 lbs. ................................................................................................................ $
((522.00)) 612.00
50,000 lbs. ................................................................................................................ $
((566.00)) 656.00
52,000 lbs. ................................................................................................................ $
((595.00)) 685.00
54,000 lbs. ................................................................................................................ $
((642.00)) 732.00
56,000 lbs. ................................................................................................................ $
((677.00)) 767.00
58,000 lbs. ................................................................................................................ $
((704.00)) 794.00
60,000 lbs. ................................................................................................................ $
((750.00)) 840.00
62,000 lbs. ................................................................................................................ $
((804.00)) 894.00
64,000 lbs. ................................................................................................................ $
((822.00)) 912.00
66,000 lbs. ............................................................................................................. $
((915.00)) 1,005.00
68,000 lbs. ............................................................................................................. $
((954.00)) 1,044.00
70,000 lbs. ............................................................................................................ $
((1,027.00)) 1,117.00
72,000 lbs. ............................................................................................................ $
((1,098.00)) 1,188.00
74,000 lbs. ............................................................................................................ $
((1,193.00)) 1,283.00
76,000 lbs. ............................................................................................................ $
((1,289.00)) 1,379.00
78,000 lbs. ............................................................................................................ $
((1,407.00)) 1,497.00
80,000 lbs. ............................................................................................................ $
((1,518.00)) 1,608.00
Every motor truck, truck tractor, and tractor
exceeding 6,000 pounds empty scale weight registered under chapter 46.16,
46.87, or 46.88 RCW shall be licensed for not less than one hundred fifty
percent of its empty weight unless the amount would be in excess of the legal limits
prescribed for such a vehicle in RCW 46.44.041 or 46.44.042, in which event the
vehicle shall be licensed for the maximum weight authorized for such a vehicle.
The following provisions apply when increasing
gross or combined gross weight for a vehicle licensed under this section:
(a) The new license fee will be one-twelfth of
the fee listed above for the new gross weight, multiplied by the number of
months remaining in the period for which licensing fees have been paid,
including the month in which the new gross weight is effective.
(b) Upon surrender of the current certificate
of registration or cab card, the new licensing fees due shall be reduced by the
amount of the licensing fees previously paid for the same period for which new
fees are being charged.
(2) The proceeds from the fees collected under
subsection (1) of this section shall be distributed in accordance with RCW
46.68.035.
