S-3670.1 _______________________________________________
SENATE BILL 6607
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State of Washington 54th Legislature 1996 Regular Session
By Senators Smith and Schow
Read first time 01/19/96. Referred to Committee on Health & Long‑Term Care.
AN ACT Relating to eliminating an additional tax on spirits; and amending RCW 82.08.150.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.08.150 and 1994 sp.s. c 7 s 903 are each amended to read as follows:
(1) There is levied and shall be collected a tax upon each retail sale of spirits, or strong beer in the original package at the rate of fifteen percent of the selling price. The tax imposed in this subsection shall apply to all such sales including sales by the Washington state liquor stores and agencies, but excluding sales to class H licensees.
(2) There is levied and shall be collected a tax upon each sale of spirits, or strong beer in the original package at the rate of ten percent of the selling price on sales by Washington state liquor stores and agencies to class H licensees.
(3) There is levied and shall be collected an additional tax upon each retail sale of spirits in the original package at the rate of one dollar and seventy-two cents per liter. The additional tax imposed in this subsection shall apply to all such sales including sales by Washington state liquor stores and agencies, and including sales to class H licensees.
(4) An additional tax is imposed equal to fourteen percent multiplied by the taxes payable under subsections (1), (2), and (3) of this section.
(5) An additional tax is imposed upon each retail sale of spirits in the original package at the rate of seven cents per liter. The additional tax imposed in this subsection shall apply to all such sales including sales by Washington state liquor stores and agencies, and including sales to class H licensees. All revenues collected during any month from this additional tax shall be deposited in the violence reduction and drug enforcement account under RCW 69.50.520 by the twenty-fifth day of the following month.
(6)(a) An additional
tax is imposed upon retail sale of spirits in the original package at the rate
of one and seven-tenths percent of the selling price through June 30, 1995, and
two and six-tenths percent of the selling price for the period July 1, 1995,
through June 30, 1997((, and three and four-tenths of the selling price
thereafter)). This additional tax applies to all such sales including
sales by Washington state liquor stores and agencies, but excluding sales to
class H licensees.
(b) An additional tax
is imposed upon retail sale of spirits in the original package at the rate of
one and one-tenth percent of the selling price through June 30, 1995, and
one and seven-tenths percent of the selling price for the period July 1, 1995,
through June 30, 1997((, and two and three-tenths of the selling price
thereafter)). This additional tax applies to all such sales to class H
licensees.
(c) An additional tax
is imposed upon each retail sale of spirits in the original package at the rate
of twenty cents per liter through June 30, 1995, and thirty cents per
liter for the period July 1, 1995, through June 30, 1997((, and forty-one
cents per liter thereafter)). This additional tax applies to all such
sales including sales by Washington state liquor stores and agencies, and
including sales to class H licensees.
(d) All revenues collected during any month from additional taxes under this subsection shall be deposited in the health services account created under RCW 43.72.900 by the twenty-fifth day of the following month.
(7) The tax imposed in RCW 82.08.020 shall not apply to sales of spirits or strong beer in the original package.
(8) The taxes imposed in this section shall be paid by the buyer to the seller, and each seller shall collect from the buyer the full amount of the tax payable in respect to each taxable sale under this section. The taxes required by this section to be collected by the seller shall be stated separately from the selling price and for purposes of determining the tax due from the buyer to the seller, it shall be conclusively presumed that the selling price quoted in any price list does not include the taxes imposed by this section.
(9) As used in this section, the terms, "spirits," "strong beer," and "package" shall have the meaning ascribed to them in chapter 66.04 RCW.
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