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                     ENGROSSED HOUSE BILL 2709

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State of Washington      55th Legislature     1998 Regular Session

By Representatives B. Thomas, Pennington, Butler, Cole, Kastama, Crouse, D. Sommers, Carrell, Cooke, O'Brien and Thompson

Read first time 01/19/98.  Referred to Committee on Finance.

Eliminating double taxation of municipal utility taxes.

    AN ACT Relating to elimination of double taxation of municipal utility taxes; adding a new section to chapter 35.21 RCW; and providing an effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 35.21 RCW to read as follows:

    A city or town that imposes any tax or payment measured by gross receipts received for electricity or electrical distribution services may not impose such tax or payment in respect to electricity delivered within the corporate limits of another city or town, nor compensate for the inability to impose a tax or payment by raising rates charged for electricity delivered within the corporate limits of another city or town.  For the purposes of this section, electricity is delivered at the situs of the meter measuring the electricity delivered to the consumer.

NEW SECTION. Sec. 2.  This act takes effect January 1, 1999.

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