AN ACT
Relating to taxation of insurance agents, brokers, and solicitors; amending RCW
82.04.260; providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.04.260 and 1993 sp.s. c 25 s 104 are each amended to read as follows:
(1)
Upon every person engaging within this state in the business of buying wheat,
oats, dry peas, dry beans, lentils, triticale, corn, rye and barley, but not
including any manufactured or processed products thereof, and selling the same
at wholesale; the tax imposed shall be equal to the gross proceeds derived from
such sales multiplied by the rate of 0.011 percent.
(2)
Upon every person engaging within this state in the business of manufacturing
wheat into flour, barley into pearl barley, soybeans into soybean oil, or
sunflower seeds into sunflower oil; as to such persons the amount of tax with
respect to such business shall be equal to the value of the flour, pearl
barley, or oil manufactured, multiplied by the rate of 0.138 percent.
(3)
Upon every person engaging within this state in the business of splitting or
processing dried peas; as to such persons the amount of tax with respect to
such business shall be equal to the value of the peas split or processed,
multiplied by the rate of 0.275 percent.
(4)
Upon every person engaging within this state in the business of manufacturing
seafood products which remain in a raw, raw frozen, or raw salted state at the
completion of the manufacturing by that person; as to such persons the amount
of tax with respect to such business shall be equal to the value of the
products manufactured, multiplied by the rate of 0.138 percent.
(5)
Upon every person engaging within this state in the business of manufacturing
by canning, preserving, freezing or dehydrating fresh fruits and vegetables; as
to such persons the amount of tax with respect to such business shall be equal
to the value of the products canned, preserved, frozen or dehydrated multiplied
by the rate of 0.33 percent.
(6)
Upon every nonprofit corporation and nonprofit association engaging within this
state in research and development, as to such corporations and associations,
the amount of tax with respect to such activities shall be equal to the gross
income derived from such activities multiplied by the rate of 0.484 percent.
(7)
Upon every person engaging within this state in the business of slaughtering,
breaking and/or processing perishable meat products and/or selling the same at
wholesale only and not at retail; as to such persons the tax imposed shall be
equal to the gross proceeds derived from such sales multiplied by the rate of
0.138 percent.
(8)
Upon every person engaging within this state in the business of making sales,
at retail or wholesale, of nuclear fuel assemblies manufactured by that person,
as to such persons the amount of tax with respect to such business shall be
equal to the gross proceeds of sales of the assemblies multiplied by the rate
of 0.275 percent.
(9)
Upon every person engaging within this state in the business of manufacturing
nuclear fuel assemblies, as to such persons the amount of tax with respect to
such business shall be equal to the value of the products manufactured
multiplied by the rate of 0.275 percent.
(10)
Upon every person engaging within this state in the business of acting as a
travel agent; as to such persons the amount of the tax with respect to such
activities shall be equal to the gross income derived from such activities
multiplied by the rate of 0.275 percent.
(11)
Upon every person engaging within this state in business as an international
steamship agent, international customs house broker, international freight
forwarder, vessel and/or cargo charter broker in foreign commerce, and/or
international air cargo agent; as to such persons the amount of the tax with
respect to only international activities shall be equal to the gross income
derived from such activities multiplied by the rate of 0.363 percent.
(12)
Upon every person engaging within this state in the business of stevedoring and
associated activities pertinent to the movement of goods and commodities in
waterborne interstate or foreign commerce; as to such persons the amount of tax
with respect to such business shall be equal to the gross proceeds derived from
such activities multiplied by the rate of 0.363 percent. Persons subject to
taxation under this subsection shall be exempt from payment of taxes imposed by
chapter 82.16 RCW for that portion of their business subject to taxation under
this subsection. Stevedoring and associated activities pertinent to the
conduct of goods and commodities in waterborne interstate or foreign commerce
are defined as all activities of a labor, service or transportation nature
whereby cargo may be loaded or unloaded to or from vessels or barges, passing
over, onto or under a wharf, pier, or similar structure; cargo may be moved to
a warehouse or similar holding or storage yard or area to await further movement
in import or export or may move to a consolidation freight station and be
stuffed, unstuffed, containerized, separated or otherwise segregated or
aggregated for delivery or loaded on any mode of transportation for delivery to
its consignee. Specific activities included in this definition are: Wharfage,
handling, loading, unloading, moving of cargo to a convenient place of delivery
to the consignee or a convenient place for further movement to export mode;
documentation services in connection with the receipt, delivery, checking,
care, custody and control of cargo required in the transfer of cargo; imported
automobile handling prior to delivery to consignee; terminal stevedoring and
incidental vessel services, including but not limited to plugging and unplugging
refrigerator service to containers, trailers, and other refrigerated cargo
receptacles, and securing ship hatch covers.
(13)
Upon every person engaging within this state in the business of disposing of
low-level waste, as defined in RCW 43.145.010; as to such persons the amount of
the tax with respect to such business shall be equal to the gross income of the
business, excluding any fees imposed under chapter 43.200 RCW, multiplied by
the rate of 3.3 percent.
If the
gross income of the taxpayer is attributable to activities both within and
without this state, the gross income attributable to this state shall be
determined in accordance with the methods of apportionment required under RCW
82.04.460.
(14)
Upon every person engaging within this state as an insurance agent, insurance
broker, or insurance solicitor licensed under chapter 48.17 RCW; as to such
persons, the amount of the tax with respect to such licensed activities shall
be equal to the gross income of such business multiplied by the rate of ((1.1))
0.55 percent.
(15)
Upon every person engaging within this state in business as a hospital, as
defined in chapter 70.41 RCW, that is operated as a nonprofit corporation or by
the state or any of its political subdivisions, as to such persons, the amount
of tax with respect to such activities shall be equal to the gross income of
the business multiplied by the rate of 0.75 percent through June 30, 1995, and
1.5 percent thereafter. The moneys collected under this subsection shall be
deposited in the health services account created under RCW 43.72.900.
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.
