_______________________________________________
SUBSTITUTE SENATE BILL 6279
_______________________________________________
Passed Legislature - 1996 Regular Session
State of Washington 54th Legislature 1996
Regular Session
By
Read first time 02/01/96.
Providing for the taxation of
fermented apple and pear cider.
AN ACT Relating to
fermented apple and pear cider; amending RCW 66.24.210; and providing an
effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
Sec. 1. RCW 66.24.210 and 1995 c
232 s 3 are each amended to read as follows:
(1) There is hereby
imposed upon all wines except cider sold to wine wholesalers and the
Washington state liquor control board, within the state a tax at the rate of
twenty and one-fourth cents per liter and there is hereby imposed on all
cider sold to wine wholesalers and the Washington state liquor control board
within the state a tax at the rate of three and fifty-nine one-hundredths cents
per liter: PROVIDED, HOWEVER, That wine sold or shipped in bulk from one
winery to another winery shall not be subject to such tax. The tax provided
for in this section shall be collected by direct payments based on wine
purchased by wine wholesalers. Every person purchasing wine under the
provisions of this section shall on or before the twentieth day of each month
report to the board all purchases during the preceding calendar month in such
manner and upon such forms as may be prescribed by the board, and with such report
shall pay the tax due from the purchases covered by such report unless the same
has previously been paid. Any such purchaser of wine whose applicable tax
payment is not postmarked by the twentieth day following the month of purchase
will be assessed a penalty at the rate of two percent a month or fraction
thereof. The board may require that every such person shall execute to and
file with the board a bond to be approved by the board, in such amount as the
board may fix, securing the payment of the tax. If any such person fails to
pay the tax when due, the board may forthwith suspend or cancel the license
until all taxes are paid.
(2) An additional tax
is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax
payable under subsection (1) of this section. All revenues collected during
any month from this additional tax shall be transferred to the state general
fund by the twenty-fifth day of the following month.
(3) An additional tax
is imposed on wines subject to tax under subsection (1) of this section, at the
rate of one-fourth of one cent per liter for wine sold after June 30, 1987. ((Such))
After June 30, 1996, such additional tax does not apply to cider. An
additional tax of five one-hundredths of one cent per liter is imposed on cider
sold after June 30, 1996. The additional ((tax)) taxes imposed
by this subsection (3) shall cease to be imposed on July 1, 2001. All
revenues collected under this subsection (3) shall be disbursed quarterly to
the Washington wine commission for use in carrying out the purposes of chapter
15.88 RCW.
(4) An additional tax
is imposed on all wine subject to tax under subsection (1) of this section.
The additional tax is equal to twenty-three and forty-four one-hundredths cents
per liter on fortified wine as defined in RCW 66.04.010(34) when bottled or
packaged by the manufacturer ((and)), one cent per liter on all
other wine except cider, and eighteen one-hundredths of one cent per liter
on cider. 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.
(5)(a) An additional
tax is imposed on all cider subject to tax under subsection (1) of this section.
The additional tax is equal to two and four one-hundredths cents per liter of
cider sold after June 30, 1996, and before July 1, 1997, and is equal to four
and seven one-hundredths cents per liter of cider sold after June 30, 1997.
(b) All revenues
collected from the additional tax imposed under this subsection (5) shall be
deposited in the health services account under RCW 43.72.900.
(6) For the purposes
of this section, "cider" means table wine that contains not less than
one-half of one percent of alcohol by volume and not more than seven percent of
alcohol by volume and is made from the normal alcoholic fermentation of the
juice of sound, ripe apples or pears. "Cider" includes, but is not
limited to, flavored, sparkling, or carbonated cider and cider made from
condensed apple or pear must.
NEW
SECTION. Sec. 2. This act shall take
effect July 1, 1996.
