H-2560.1  _______________________________________________

                          HOUSE BILL 2081

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Representative Chandler

Read first time 03/21/95.  Referred to Committee on Finance.

Lowering litter tax collection rates.

    AN ACT Relating to litter tax collections; and amending RCW 82.19.010 and 82.32.045.

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

    Sec. 1.  RCW 82.19.010 and 1992 c 175 s 3 are each amended to read as follows:

    In addition to any other taxes, there is hereby levied and there shall be collected by the department of revenue from every person for the privilege of engaging within this state in business as a manufacturer, as a wholesaler, or as a retailer, ((an annual)) a litter tax equal to the value of products listed in RCW 82.19.020, including byproducts, manufactured within this state, multiplied by ((fifteen)) eleven one-thousandths of one percent in the case of manufacturers, and equal to the gross proceeds of sales of the products listed in RCW 82.19.020 that are sold within this state multiplied by ((fifteen)) eleven one-thousandths of one percent in the case of wholesalers and retailers.

    Sec. 2.  RCW 82.32.045 and 1983 2nd ex.s. c 3 s 63 are each amended to read as follows:

    (1) Except as otherwise provided in this chapter, payments of the taxes imposed under chapters 82.04, 82.08, 82.12, 82.14, ((and)) 82.16, and 82.19 RCW, along with reports and returns on forms prescribed by the department, are due monthly within twenty-five days after the end of the month in which the taxable activities occur.

    (2) The department of revenue may relieve any taxpayer or class of taxpayers from the obligation of remitting monthly and may require the return to cover other longer reporting periods, but in no event may returns be filed for a period greater than one year.  For these taxpayers, tax payments are due on or before the last day of the month next succeeding the end of the period covered by the return.

    (3) The department of revenue may also require verified annual returns from any taxpayer, setting forth such additional information as it may deem necessary to correctly determine tax liability.

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