S-3711.1  _______________________________________________

                         SENATE BILL 6386

          _______________________________________________

State of Washington      54th Legislature     1996 Regular Session

By Senators Bauer, West and Prentice

Read first time 01/12/96.  Referred to Committee on Ways & Means.

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 January 1, 1996.

                            --- END ---