AN ACT
Relating to technical correction of excise and property tax statutes; amending
RCW 82.04.030, 82.32.145, 82.36.310, 82.48.010, 84.40.185, 9.41.135, 82.32.320,
84.34.230, 84.52.069, and 84.52.105; repealing 1994 sp.s. c 7 s 445; and
declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.04.030 and 1963 ex.s. c 28 s 1 are each amended to read as follows:
"Person"
or "company", herein used interchangeably, means any individual,
receiver, administrator, executor, assignee, trustee in bankruptcy, trust,
estate, firm, copartnership, joint venture, club, company, joint stock company,
business trust, municipal corporation, political subdivision of the state of
Washington, corporation, limited liability company, association,
society, or any group of individuals acting as a unit, whether mutual,
cooperative, fraternal, nonprofit, or otherwise and the United States or any
instrumentality thereof.
Sec.
2. RCW
82.32.145 and 1987 c 245 s 1 are each amended to read as follows:
(1)
Upon termination, dissolution, or abandonment of a corporate or limited
liability company business, any officer, member, manager, or other
person having control or supervision of retail sales tax funds collected and
held in trust under RCW 82.08.050, or who is charged with the responsibility
for the filing of returns or the payment of retail sales tax funds collected
and held in trust under RCW 82.08.050, shall be personally liable for any
unpaid taxes and interest and penalties on those taxes, if such officer or
other person wilfully fails to pay or to cause to be paid any taxes due from
the corporation pursuant to chapter 82.08 RCW. For the purposes of this
section, any retail sales taxes that have been paid but not collected shall be
deductible from the retail sales taxes collected but not paid.
For
purposes of this subsection "wilfully fails to pay or to cause to be
paid" means that the failure was the result of an intentional, conscious,
and voluntary course of action.
(2)
The officer, member or manager, or other person shall be liable only for
taxes collected which became due during the period he or she had the control,
supervision, responsibility, or duty to act for the corporation described in
subsection (1) of this section, plus interest and penalties on those taxes.
(3)
Persons liable under subsection (1) of this section are exempt from liability
in situations where nonpayment of the retail sales tax funds held in trust is
due to reasons beyond their control as determined by the department by rule.
(4)
Any person having been issued a notice of assessment under this section is
entitled to the appeal procedures under RCW 82.32.160, 82.32.170, 82.32.180,
82.32.190, and 82.32.200.
(5)
This section applies only in situations where the department has determined
that there is no reasonable means of collecting the retail sales tax funds held
in trust directly from the corporation.
(6)
This section does not relieve the corporation or limited liability company
of other tax liabilities or otherwise impair other tax collection remedies
afforded by law.
(7)
Collection authority and procedures prescribed in this chapter apply to
collections under this section.
Sec.
3. RCW
82.36.310 and 1965 ex.s. c 79 s 13 are each amended to read as follows:
Any
person claiming a refund for motor vehicle fuel used or exported as in this
chapter provided shall not be entitled to receive such refund until he presents
to the director a claim upon forms to be provided by the director with such
information as the director shall require, which claim to be valid shall in all
cases be accompanied by the original invoice or invoices issued to the claimant
at the time of the purchases of the motor vehicle fuel, approved as to invoice
form by the director: PROVIDED, That in the event of the loss or destruction
of the original invoice or invoices, the person claiming a refund may submit in
lieu thereof a duplicate copy of such invoice certified by the vendor, but no
payment of refund based upon such duplicate invoice shall be made until after
expiration of such statutory period specified in RCW 82.36.330 for filing of
refund applications.
Any
person claiming refund by reason of exportation of motor vehicle fuel shall in
addition to the invoices required furnish to the director the export
certificate therefor, and the signature on the exportation certificate shall be
certified by a notary public. In all cases the claim shall be signed by the
person claiming the refund, ((or)) if it is a corporation, by some
proper officer ((thereof)) of the corporation, or if it is a limited
liability company, by some proper manager or member of the limited liability
company.
Sec.
4. RCW
82.48.010 and 1987 c 220 s 5 are each amended to read as follows:
For
the purposes of this chapter, unless otherwise required by the context:
(1)
"Aircraft" means any weight-carrying device or structure for
navigation of the air which is designed to be supported by the air;
(2)
"Secretary" means the secretary of transportation;
(3)
"Person" includes a firm, partnership, limited liability company,
or corporation;
(4)
"Small multi-engine fixed wing" means any piston-driven multi-engine
fixed wing aircraft with a maximum gross weight as listed by the manufacturer
of less than seventy-five hundred pounds; and
(5)
"Large multi-engine fixed wing" means any piston-driven multi-engine
fixed wing aircraft with a maximum gross weight as listed by the manufacturer
of seventy-five hundred pounds or more.
Sec.
5. RCW
84.40.185 and 1967 ex.s. c 149 s 41 are each amended to read as follows:
Every
individual, corporation, limited liability company, association,
partnership, trust, or estate shall list all personal property in his or its
ownership, possession, or control which is subject to taxation pursuant to the
provisions of this title. Such listing shall be made and delivered in
accordance with the provisions of this ((1967 amendatory act)) chapter.
Sec.
6. RCW
9.41.135 and 1994 sp.s. c 7 s 418 are each amended to read as follows:
(1) At
least once every twelve months, the department of licensing shall obtain a list
of dealers licensed under 18 U.S.C. Sec. 923(a) with business premises in the
state of Washington from the United States bureau of alcohol, tobacco, and
firearms. The department of licensing shall verify that all dealers on the
list provided by the bureau of alcohol, tobacco, and firearms are licensed and
registered as required by RCW 9.41.100.
(2) At
least once every twelve months, the department of licensing shall obtain from
the department of revenue and the department of revenue shall transmit to the
department of licensing a list of dealers registered with the department of
revenue ((whose gross proceeds of sales are below the reporting threshold
provided in RCW 82.04.300)), and a list of dealers whose names and
addresses were forwarded to the department of revenue by the department of
licensing under RCW 9.41.110, who failed to register with the department of revenue
as required by RCW 9.41.100.
(3) At
least once every twelve months, the department of licensing shall notify the
bureau of alcohol, tobacco, and firearms of all dealers licensed under 18
U.S.C. Sec. 923(a) with business premises in the state of Washington who have
not complied with the licensing or registration requirements of RCW 9.41.100((,
or whose gross proceeds of sales are below the reporting threshold provided in
RCW 82.04.300)). In notifying the bureau of alcohol, tobacco, and
firearms, the department of licensing shall not specify whether a particular
dealer has failed to comply with licensing requirements((,)) or
has failed to comply with registration requirements((, or has gross proceeds
of sales below the reporting threshold)).
Sec.
7. RCW
82.32.320 and 1975 1st ex.s. c 278 s 92 are each amended to read as follows:
The
department of revenue, on the next business day following the receipt of any
payments hereunder, shall transmit them to the state treasurer, taking his or
her receipt therefor. If a return or payment is submitted with less
than the full amount of all taxes, interest, and penalties due, the department
may allocate payments among applicable funds so as to minimize administrative
costs to the extent practicable.
Sec.
8. RCW
84.34.230 and 1994 c 301 s 33 are each amended to read as follows:
For
the purpose of acquiring conservation futures as well as other rights and
interests in real property pursuant to RCW 84.34.210 and 84.34.220, a county
may levy an amount not to exceed six and one-quarter cents per thousand dollars
of assessed valuation against the assessed valuation of all taxable property
within the county((, which levy shall be in addition to that authorized by
RCW 84.52.043)). The limitations in RCW 84.52.043 shall not apply to
the tax levy authorized in this section.
Sec.
9. RCW
84.52.069 and 1994 c 79 s 2 are each amended to read as follows:
(1) As
used in this section, "taxing district" means a county, emergency
medical service district, city or town, public hospital district, urban
emergency medical service district, or fire protection district.
(2) A
taxing district may impose additional regular property tax levies in an amount
equal to fifty cents or less per thousand dollars of the assessed value of
property in the taxing district in each year for six consecutive years when
specifically authorized so to do by a majority of at least three-fifths of the
registered voters thereof approving a proposition authorizing the levies
submitted at a general or special election, at which election the number of
persons voting "yes" on the proposition shall constitute three-fifths
of a number equal to forty percent of the total number of voters voting in such
taxing district at the last preceding general election when the number of
registered voters voting on the proposition does not exceed forty percent of
the total number of voters voting in such taxing district in the last preceding
general election; or by a majority of at least three-fifths of the registered
voters thereof voting on the proposition when the number of registered voters
voting on the proposition exceeds forty percent of the total number of voters
voting in such taxing district in the last preceding general election. Ballot
propositions shall conform with RCW 29.30.111.
(3)
Any tax imposed under this section shall be used only for the provision of
emergency medical care or emergency medical services, including related
personnel costs, training for such personnel, and related equipment, supplies,
vehicles and structures needed for the provision of emergency medical care or
emergency medical services.
(4) If
a county levies a tax under this section, no taxing district within the county
may levy a tax under this section. No other taxing district may levy a tax
under this section if another taxing district has levied a tax under this
section within its boundaries: PROVIDED, That if a county levies less than
fifty cents per thousand dollars of the assessed value of property, then any
other taxing district may levy a tax under this section equal to the difference
between the rate of the levy by the county and fifty cents: PROVIDED FURTHER, That
if a taxing district within a county levies this tax, and the voters of the
county subsequently approve a levying of this tax, then the amount of the
taxing district levy within the county shall be reduced, when the combined
levies exceed fifty cents. Whenever a tax is levied county-wide, the service
shall, insofar as is feasible, be provided throughout the county: PROVIDED
FURTHER, That no county-wide levy proposal may be placed on the ballot without
the approval of the legislative authority of each city exceeding fifty thousand
population within the county: AND PROVIDED FURTHER, That this section and RCW
36.32.480 shall not prohibit any city or town from levying an annual excess
levy to fund emergency medical services: AND PROVIDED, FURTHER, That if a
county proposes to impose tax levies under this section, no other ballot
proposition authorizing tax levies under this section by another taxing
district in the county may be placed before the voters at the same election at
which the county ballot proposition is placed: AND PROVIDED FURTHER, That any
taxing district emergency medical service levy that is authorized subsequent to
a county emergency medical service levy, shall expire concurrently with the
county emergency medical service levy.
(5)
The ((tax levy authorized in this section is in addition to the tax levy
authorized)) limitations in RCW 84.52.043 shall not apply to the
tax levy authorized in this section.
(6)
The limitation in RCW 84.55.010 shall not apply to the first levy imposed
pursuant to this section following the approval of such levy by the voters
pursuant to subsection (2) of this section.
Sec.
10. RCW
84.52.105 and 1993 c 337 s 2 are each amended to read as follows:
(1) A
county, city, or town may impose additional regular property tax levies of up
to fifty cents per thousand dollars of assessed value of property in each year
for up to ten consecutive years to finance affordable housing for very
low-income households when specifically authorized to do so by a majority of
the voters of the taxing district voting on a ballot proposition authorizing
the levies. If both a county, and a city or town within the county, impose
levies authorized under this section, the levies of the last jurisdiction to
receive voter approval for the levies shall be reduced or eliminated so that
the combined rates of these levies may not exceed fifty cents per thousand
dollars of assessed valuation in any area within the county. A ballot
proposition authorizing a levy under this section must conform with RCW
84.52.054.
(2)
The additional property tax levies may not be imposed until:
(a)
The governing body of the county, city, or town declares the existence of an
emergency with respect to the availability of housing that is affordable to
very low-income households in the taxing district; and
(b)
The governing body of the county, city, or town adopts an affordable housing
financing plan to serve as the plan for expenditure of funds raised by a levy
authorized under this section, and the governing body determines that the
affordable housing financing plan is consistent with either the locally adopted
or state-adopted comprehensive housing affordability strategy, required under
the Cranston-Gonzalez national affordable housing act (42 U.S.C. Sec. 12701, et
seq.), as amended.
(3)
For purposes of this section, the term "very low-income household"
means a single person, family, or unrelated persons living together whose
income is at or below fifty percent of the median income, as determined by the
United States department of housing and urban development, with adjustments for
household size, for the county where the taxing district is located.
(4)
The limitations in RCW 84.52.043 shall not apply to the tax levy authorized in
this section.
NEW
SECTION. Sec. 11. 1994
sp.s. c 7 s 445 is repealed.
NEW SECTION. Sec. 12. 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 immediately.
