2417-S.E AMS HAUG NEAL 006

2417-S.E AMS HAUG NEAL 006

ESHB 2417 - S AMD to TRAN COMM AMD (S5471.1) - 979

By Senator Haugen

PULLED 3/11/98

On page 3, after line 15, insert the following:

"Sec. 3. RCW 82.36.440 and 1991 c 173 s 4 are each amended to read as follows:

The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing motor vehicle fuel, and no city, town, county, township or other subdivision or municipal corporation of the state shall levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of motor vehicle fuel, except as provided in RCW 82.80.010 and 82.47.020, and except that a city or town may impose its license fee or tax upon the business of making retail sales of motor vehicle fuel within the limits of the city or town at a rate of up to one percent of the gross receipts from retail sales of motor vehicle fuel within the limits of the city or town. The imposition or increase in rate of any such city or town license fee or tax shall be subject to the referendum procedure in RCW 35.21.706.

Sec. 4. RCW 82.38.280 and 1991 c 173 s 5 are each amended to read as follows:

The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing special fuel, and no city, town, county, township or other subdivision or municipal corporation of the state shall levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of special fuel, except as provided in RCW 82.80.010 and 82.47.020, and except that a city or town may impose its license fee or tax upon the business of making retail sales of special fuel within the limits of the city or town at a rate of up to one percent of the gross receipts from retail sales of special fuel within the limits of the city or town. The imposition or increase in rate of any such city or town license fee or tax shall be subject to the referendum procedure in RCW 35.21.706.

Sec. 5. RCW 35.21.706 and 1983 c 99 s 6 are each amended to read as follows:

(1) Every city and town first imposing a business and occupation tax or increasing the rate of the tax after April 22, 1983, shall provide for a referendum procedure to apply to an ordinance imposing the tax or increasing the rate of the tax. This referendum procedure shall specify that a referendum petition may be filed within seven days of passage of the ordinance with a filing officer, as identified in the ordinance. Within ten days, the filing officer shall confer with the petitioner concerning form and style of the petition, issue the petition an identification number, and secure an accurate, concise, and positive ballot title from the designated local official. The petitioner shall have thirty days in which to secure the signatures of not less than fifteen percent of the registered voters of the city, as of the last municipal general election, upon petition forms which contain the ballot title and the full text of the measure to be referred. The filing officer shall verify the sufficiency of the signatures on the petition and, if sufficient valid signatures are properly submitted, shall certify the referendum measure to the next election ballot within the city or at a special election ballot as provided pursuant to RCW 35.17.260(2).

(2) This referendum procedure shall be exclusive in all instances for any city ordinance imposing a business and occupation tax or increasing the rate of the tax and shall supersede the procedures provided under chapters 35.17 and 35A.11 RCW and all other statutory or charter provisions for initiative or referendum which might otherwise apply.

(3) (a) A levy of a tax by a city or town under RCW 82.36.440 or RCW 82.38.280 may only be proposed and approved to provide funds for a specific transportation project. The ballot measure proposing the such a tax must contain, at a minimum:

(i) A description of the transportation project proposed for funding, properly identified by mileposts or other designations that specify the project parameters;

(ii) The proposed number of months or years necessary to fund the city or town's share of the project cost; and

(iii) The tax rate of the proposed business and occupations tax.

(b) When the specific project for which business and occupations tax was authorized is completed, the city or town legislative authority must certify the completion. Upon certification of completion of the project the business and occupations tax authorized to pay for the project shall cease.

ESHB 2417 - S AMD to TRAN COMM AMD (S5471.1) - 979

By Senator Haugen

On page 3, line 20, after "82.80.020" strike "and" and insert ","

On page 3, line 21, after "82.36.440, 82.38.280, and 35.21.706"

Renumber the sections consecutively and correct any internal references accordingly.