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HOUSE BILL 2591
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Passed Legislature - 1996 Regular Session
State of Washington 54th Legislature 1996
Regular Session
By
Read first time 01/15/96. Referred to Committee
on Finance.
Revising tax provisions that are
obsolete or incorrect.
AN ACT Relating to
technical corrections to tax statutes; amending RCW 82.12.0282; adding a new
section to chapter 82.23A RCW; creating new sections; repealing RCW 59.22.060;
and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
NEW SECTION. Sec.
1. RCW 59.22.060 and 1990 c
171 s 10, 1989 c 201 s 7, & 1988 c 280 s 4 are each repealed.
NEW SECTION. Sec.
2. The department of revenue
shall not collect any fees owed under RCW 59.21.095. A mobile home park owner
subject to the provisions of RCW 59.21.095 is relieved of any obligation under
RCW 59.21.095.
NEW SECTION. Sec.
3. A new section is added
to chapter 82.23A RCW to read as follows:
This chapter shall
expire on June 1, 2001, coinciding with the expiration of chapter 70.148 RCW.
Sec. 4. RCW 82.12.0282 and 1993
c 488 s 4 are each amended to read as follows:
The tax imposed by this
chapter shall not apply with respect to the use of passenger motor vehicles
used as ride-sharing vehicles, as defined in RCW 46.74.010(3), by not less than
five persons, including the driver, with a gross vehicle weight not to exceed
10,000 pounds where the primary usage is for commuter ride-sharing, as defined
in RCW 46.74.010(1), by not less than four persons including the driver when
at least two of those persons are confined to wheelchairs when riding, or
passenger motor vehicles where the primary usage is for ride-sharing for the
elderly and the handicapped, as defined in RCW 46.74.010(2), if the vehicles
are exempt under RCW 82.44.015 for thirty-six consecutive months beginning
within thirty days of application for exemption under this section. If used as
a ride-sharing vehicle for less than thirty-six consecutive months, the
registered owner of one of these vehicles shall notify the department of
revenue upon termination of primary use of the vehicle as a ride-sharing
vehicle and is liable for the tax imposed by this chapter.
To qualify for the tax
exemption, those passenger motor vehicles with five or six passengers,
including the driver, used for commuter ride-sharing, must be operated either
within the state's eight largest counties that are required to develop commute
trip reduction plans as directed by chapter 70.94 RCW or in other counties, or
cities and towns within those counties, that elect to adopt and implement a
commute trip reduction plan. Additionally at least one of the following
conditions must apply: (1) The vehicle must be operated by a public
transportation agency for the general public; or (2) the vehicle must be used
by a major employer, as defined in RCW 70.94.524 as an element of its commute
trip reduction program for their employees; or (3) the vehicle must be owned
and operated by individual employees and must be registered either with the
employer as part of its commute trip reduction program or with a public
transportation agency serving the area where the employees live or work.
Individual employee owned and operated motor vehicles will require
certification that the vehicle is registered with a major employer or a public
transportation agency. Major employers who own and operate motor vehicles for
their employees must certify that the commuter ride-sharing arrangement
conforms to a carpool/vanpool element contained within their commute trip
reduction program.
NEW SECTION. Sec.
5. This act shall not be
construed as affecting any existing right acquired or liability or obligation
incurred under the sections amended or repealed in this act or under any rule
or order adopted under those sections, nor as affecting any proceeding
instituted under those sections.
NEW SECTION. Sec.
6. If any provision of this
act or its application to any person or circumstance is held invalid, the
remainder of the act or the application of the provision to other persons or
circumstances is not affected.
NEW
SECTION. Sec. 7. This act shall take
effect July 1, 1996.
