H-2118.1          _______________________________________________

                            SUBSTITUTE HOUSE BILL 1413

                  _______________________________________________

State of Washington              54th Legislature             1995 Regular Session

By House Committee on Finance (originally sponsored by Representatives Boldt, Morris, Lisk, Mulliken and Kremen)

Read first time 02/27/95.

Allowing a business and occupation tax deduction for certain amusement devices.

     AN ACT Relating to business and occupation taxation; adding a new section to chapter 82.04 RCW; providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

     In computing tax there may be deducted from the measure of tax amounts paid by the owner of an amusement device, as defined in RCW 66.44.316, to the person upon whose premises the device is operated, if the amounts are paid at the time they are collected from the amusement device.

NEW SECTION. Sec. 2.  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, 1995.

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