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ENGROSSED HOUSE BILL 2894
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State of Washington 55th Legislature 1998 Regular Session
By Representatives Huff, K. Schmidt, Robertson, Lisk, Carrell, Mastin, Sehlin, Dyer, Mitchell, Pennington, Talcott, Lambert, Buck, D. Schmidt, L. Thomas, Benson, Clements, Skinner, Ballasiotes, Delvin, Parlette, Cooke, Hickel, B. Thomas, Johnson, DeBolt, Hankins, Cairnes, Crouse, Wensman, Mielke, Sherstad, Honeyford, McCune, Koster, Dunn, McDonald, Reams, Sheahan, Sterk, Schoesler, D. Sommers, Bush, Chandler, McMorris, Boldt, Backlund, Mulliken, Van Luven, Radcliff, Alexander, Zellinsky and Thompson
Read first time 01/21/98. Referred to Committee on Appropriations.
AN ACT Relating to the reallocation of motor vehicle excise tax and general fund resources for the purpose of providing transportation funding, local criminal justice funding, and tax reduction; amending RCW 82.44.020, 82.44.041, 82.44.110, 82.44.150, 82.14.310, 82.14.330, 43.135.060, 82.50.410, 82.50.510, 35.58.273, 35.58.410, 46.16.068, 70.94.015, 81.100.060, 82.08.020, 82.14.046, 82.44.023, 82.44.025, 82.44.155, 82.44.180, and 84.44.050; reenacting and amending RCW 69.50.520, 82.14.320, and 81.104.160; adding a new section to chapter 82.44 RCW; adding a new section to chapter 43.135 RCW; creating new sections; providing effective dates; providing a contingent effective date; and providing for submission of certain sections of this act to a vote of the people.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The purpose of this act is to reallocate the general fund portion of the state's motor vehicle excise tax revenues among the taxpayers, local governments, and the state's transportation programs. The legislature finds that use of motor vehicle excise tax revenues for general fund purposes has created a fiscal imbalance that affects the state's ability to address critical transportation needs. The dedication of these revenues to increased transportation funding, while maintaining and enhancing existing state distributions to local governments for criminal justice and other purposes and reducing the tax burden on owners of motor vehicles, is an appropriate use of revenues derived from motor vehicles.
In reallocating general fund resources, it is also the intent of this act to ensure that other programs funded from the general fund are not adversely impacted by these reallocations of revenue. Therefore, the legislature adopts this act to reaffirm and strengthen the general fund revenue and expenditure limitations adopted by the voters of the state in Initiative Measure No. 601, consistent with these reallocations of general fund resources.
NEW SECTION. Sec. 2. A new section is added to chapter 82.44 RCW to read as follows:
(1) Beginning with motor vehicle registrations that are due or become due in July 1999, a credit is authorized against the tax imposed under RCW 82.44.020(1) on each personal-use motor vehicle equal to the lesser of the tax otherwise due under RCW 82.44.020(1) or forty dollars.
(2) For the purposes of this section, "personal-use motor vehicle" means a vehicle registered to a private individual, not owned by a business, and designated in one of the following use classes: (a) Passenger; (b) truck with a weight not to exceed six thousand pounds; or (c) motorcycle.
Sec. 3. RCW 82.44.020 and 1993 sp.s. c 23 s 61 are each amended to read as follows:
(1)
An excise tax is imposed for the privilege of using in the state any motor vehicle,
except those operated under reciprocal agreements, the provisions of RCW
46.16.160 ((as now or hereafter amended)), or dealer's licenses. The
annual amount of such excise tax shall be two and two-tenths percent of
the value of such vehicle.
(2)
((An additional excise tax is imposed, in addition to any other tax imposed
by this section, for the privilege of using in the state any such motor
vehicle, and the annual amount of such additional excise shall be two-tenths of
one percent of the value of such vehicle.
(3)
Effective with October 1992 motor vehicle registration expirations,)) A
clean air excise tax is imposed in addition to any other tax imposed by this
section for the privilege of using in the state any motor vehicle as defined in
RCW 82.44.010, except that farm vehicles as defined in RCW 46.04.181 shall not
be subject to the tax imposed by this subsection. The ((annual amount of
the additional excise tax shall be two dollars and twenty-five cents.
Effective with July 1994 motor vehicle registration expirations, the))
annual amount of additional excise tax shall be two dollars.
(((4)))
(3) An additional excise tax is imposed on truck-type power units that
are used in combination with a trailer to transport loads in excess of forty
thousand pounds combined gross weight. The annual amount of such additional
excise tax shall be fifty-eight one-hundredths of one percent of the value of
the vehicle.
The department shall distribute the additional tax collected under this subsection as follows:
(a)
For each trailing unit subject to subsection (((5))) (4) of this
section, an amount equal to the clean air excise tax prescribed in subsection
(((3))) (2) of this section shall be distributed in the manner
prescribed in RCW 82.44.110(((3))) (2);
(b)
((Of)) The remainder of the additional excise tax collected under
this subsection((, ten percent shall be distributed in the manner prescribed
in RCW 82.44.110(2) and ninety percent)) shall be distributed in the manner
prescribed in RCW 82.44.110(1). This tax shall not apply to power units used
exclusively for hauling logs.
(((5)))
(4) The excise taxes imposed by subsections (1) ((through (3))) and
(2) of this section shall not apply to trailing units which are used in
combination with a power unit subject to the additional excise tax imposed by
subsection (((4))) (3) of this section. This subsection shall
not apply to trailing units used for hauling logs.
(((6)))
(5) In no case shall the total tax be less than two dollars except for
proportionally registered vehicles and except for vehicles on which a credit
is granted under section 2 of this act.
(((7)))
(6) Washington residents, as defined in RCW 46.16.028, who license motor
vehicles in another state or foreign country and avoid Washington motor vehicle
excise taxes are liable for such unpaid excise taxes. The department of
revenue may assess and collect the unpaid excise taxes under chapter 82.32 RCW,
including the penalties and interest provided therein.
Sec. 4. RCW 82.44.041 and 1990 c 42 s 303 are each amended to read as follows:
(1) For the purpose of determining the tax under this chapter, the value of a truck-type power or trailing unit shall be the latest purchase price of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the following percentage based on year of service of the vehicle since last sale. The latest purchase year shall be considered the first year of service.
YEAR OF SERVICE PERCENTAGE
1 100
2 90
3 83
4 75
5 67
6 59
7 52
8 44
9 36
10 28
11 21
12 13
13 or older 10
(2) The reissuance of title and registration for a truck-type power or trailing unit because of the installation of body or special equipment shall be treated as a sale, and the value of the truck-type power or trailing unit at that time, as determined by the department from such information as may be available, shall be considered the latest purchase price.
(3) For the purpose of determining the tax under this chapter, the value of a motor vehicle other than a truck-type power or trailing unit shall be the manufacturer's base suggested retail price of the vehicle when first offered for sale as a new vehicle, excluding any optional equipment, applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the applicable percentage listed in this subsection based on year of service of the vehicle.
If the manufacturer's base suggested retail price is unavailable or otherwise unascertainable at the time of initial registration in this state, the department shall determine a value equivalent to a manufacturer's base suggested retail price as follows:
(a) The department shall determine a value using any information that may be available, including any guidebook, report, or compendium of recognized standing in the automotive industry or the selling price and year of sale of the vehicle. The department may use an appraisal by the county assessor. In valuing a vehicle for which the current value or selling price is not indicative of the value of similar vehicles of the same year and model, the department shall establish a value that more closely represents the average value of similar vehicles of the same year and model.
(b) The value determined in (a) of this subsection shall be divided by the applicable percentage listed in this subsection to establish a value equivalent to a manufacturer's base suggested retail price. The applicable percentage shall be based on the year of service of the vehicle for which the value is determined.
YEAR OF SERVICE PERCENTAGE
1 100
2 ((100))
93.5
3 ((91))
86
4 ((83))
79
5 ((74))
71
6 ((65))
63
7 ((57))
56
8 48
9 40
10 31
11 22
12 14
13 or older 10
(4) For purposes of this chapter, value shall exclude value attributable to modifications of a motor vehicle and equipment that are designed to facilitate the use or operation of the motor vehicle by a handicapped person.
Sec. 5. RCW 82.44.110 and 1997 c 338 s 68 are each amended to read as follows:
The county auditor shall regularly, when remitting license fee receipts, pay over and account to the director of licensing for the excise taxes collected under the provisions of this chapter. The director shall forthwith transmit the excise taxes to the state treasurer.
(1) The state treasurer shall deposit the excise taxes collected under RCW 82.44.020(1) as follows:
(a)
((1.60)) 1.455 percent into the motor vehicle fund through
June 30, 1999, and 1.812 percent beginning July 1, 1999, to defray
administrative and other expenses incurred by the department in the collection
of the excise tax.
(b)
((8.15)) 7.409 percent into the Puget Sound capital construction account
in the motor vehicle fund through June 30, 1999, and 9.232 percent beginning
July 1, 1999.
(c)
((4.07)) 3.70 percent into the Puget Sound ferry operations
account in the motor vehicle fund through June 30, 1999, and 4.61 percent
beginning July 1, 1999.
(d)
((5.88)) 5.345 percent into the general fund to be distributed
under RCW 82.44.155 through June 30, 1999, and 6.66 percent beginning July
1, 1999.
(e)
((4.75)) 4.318 percent into the municipal sales and use tax
equalization account in the general fund created in RCW 82.14.210 through
June 30, 1999, and 5.38 percent beginning July 1, 1999.
(f)
((1.60)) 1.455 percent into the county sales and use tax
equalization account in the general fund created in RCW 82.14.200 through
June 30, 1999, and 1.812 percent beginning July 1, 1999.
(g)
((62.6440)) 12.191 percent into the general fund through June 30,
((1995, and 57.6440 percent into the general fund beginning July 1, 1995))
1999.
(h)
((5)) 43.464 percent into the transportation fund created in RCW
82.44.180 through June 30, 1999, and 54.262 percent beginning July 1, ((1995))
1999.
(i)
((5.9686)) 5.426 percent into the county criminal justice
assistance account created in RCW 82.14.310 through June 30, 1999.
(j)
((1.1937)) 1.085 percent into the municipal criminal justice
assistance account for distribution under RCW 82.14.320 through June 30,
1999.
(k)
((1.1937)) 1.085 percent into the municipal criminal justice
assistance account for distribution under RCW 82.14.330 through June 30,
1999.
(l)
((2.95)) 2.682 percent into the county public health account
created in RCW 70.05.125 through June 30, 1999, and 3.341 percent beginning
July 1, 1999.
(m) 10.385 percent into the motor vehicle fund through June 30, 1999, and 12.891 percent beginning July 1, 1999.
((Notwithstanding
(i) through (k) of this subsection, no more than sixty million dollars shall be
deposited into the accounts specified in (i) through (k) of this subsection for
the period January 1, 1994, through June 30, 1995. Not more than five percent
of the funds deposited to these accounts shall be available for appropriations
for enhancements to the state patrol crime laboratory system and the continuing
costs related to these enhancements. Motor vehicle excise tax funds
appropriated for such enhancements shall not supplant existing funds from the
state general fund.)) For ((the)) fiscal years ((ending
June 30,)) 1998 and 1999, ((and for each fiscal year thereafter,))
the amounts deposited into the accounts specified in (i) through (k) of this
subsection shall not increase by more than the amounts deposited into those
accounts in the previous fiscal year increased by the implicit price deflator
for the previous fiscal year. Any revenues in excess of this amount shall be
deposited into the violence reduction and drug enforcement account.
(2)
((The state treasurer shall deposit the excise taxes collected under RCW
82.44.020(2) into the transportation fund.
(3))) The
state treasurer shall deposit the excise tax imposed by RCW 82.44.020(((3)))
(2) into the air pollution control account created by RCW 70.94.015.
Sec. 6. RCW 82.44.150 and 1995 2nd sp.s. c 14 s 538 are each amended to read as follows:
(1)
The director of licensing shall, on the twenty-fifth day of February, May,
August, and November of each year, advise the state treasurer of the total
amount of motor vehicle excise taxes imposed by RCW 82.44.020 (1) ((and (2)))
remitted to the department during the preceding calendar quarter ending on the
last day of March, June, September, and December, respectively, except for
those payable under RCW 82.44.030, from motor vehicle owners residing within
each municipality which has levied a tax under RCW 35.58.273, which amount of
excise taxes shall be determined by the director as follows:
The
total amount of motor vehicle excise taxes remitted to the department, except
those payable under RCW 82.44.020(((3))) (2) and 82.44.030, from
each county shall be multiplied by a fraction, the numerator of which is the
population of the municipality residing in such county, and the denominator of
which is the total population of the county in which such municipality or
portion thereof is located. The product of this computation shall be the
amount of excise taxes from motor vehicle owners residing within such
municipality or portion thereof. Where the municipality levying a tax under
RCW 35.58.273 is located in more than one county, the above computation shall be
made by county, and the combined products shall provide the total amount of
motor vehicle excise taxes from motor vehicle owners residing in the
municipality as a whole. Population figures required for these computations
shall be supplied to the director by the office of financial management, who
shall adjust the fraction annually.
(2)
On the first day of the months of January, April, July, and October of each
year, the state treasurer based upon information provided by the department
shall, from motor vehicle excise taxes deposited in the general fund((,))
under RCW 82.44.110(1)(g) through April 1, 1999, distributions, and
deposited in the transportation fund under RCW 82.44.110(1)(h) beginning with
July 1, 1999, distributions, make the following deposits:
(a) To the high capacity transportation account created in RCW 47.78.010, a sum equal to four and five-tenths percent of the special excise tax levied under RCW 35.58.273 by those municipalities authorized to levy a special excise tax within each county that has a population of one hundred seventy-five thousand or more and has an interstate highway within its borders; except that in a case of a municipality located in a county that has a population of one hundred seventy-five thousand or more that does not have an interstate highway located within its borders, that sum shall be deposited in the passenger ferry account;
(b)
To the central Puget Sound public transportation account created in RCW
82.44.180, ((for revenues distributed after December 31, 1992,)) within
a county with a population of one million or more and a county with a
population of from two hundred thousand to less than one million bordering a
county with a population of one million or more, a sum equal to the difference
between (i) the special excise tax levied and collected under RCW 35.58.273 by
those municipalities authorized to levy and collect a special excise tax
subject to the requirements of subsections (3) and (4) of this section and (ii)
the special excise tax that the municipality would otherwise have been eligible
to levy and collect at a tax rate of .815 percent and been able to match with
locally generated tax revenues, other than the excise tax imposed under RCW
35.58.273, budgeted for any public transportation purpose. Before this
deposit, the sum shall be reduced by an amount equal to the amount distributed
under (a) of this subsection for each of the municipalities within the counties
to which this subsection (2)(b) applies; however, any transfer under this
subsection (2)(b) must be greater than zero; and
(c)
To the public transportation systems account created in RCW 82.44.180, ((for
revenues distributed after December 31, 1992,)) within counties not
described in (b) of this subsection, a sum equal to the difference between (i)
the special excise tax levied and collected under RCW 35.58.273 by those
municipalities authorized to levy and collect a special excise tax subject to
the requirements of subsections (3) and (4) of this section and (ii) the
special excise tax that the municipality would otherwise have been eligible to
levy and collect at a tax rate of .815 percent and been able to match with
locally generated tax revenues, other than the excise tax imposed under RCW
35.58.273, budgeted for any public transportation purpose. Before this
deposit, the sum shall be reduced by an amount equal to the amount distributed
under (a) of this subsection for each of the municipalities within the counties
to which this subsection (2)(c) applies; however, any transfer under this subsection
(2)(c) must be greater than zero((; and
(d)
To the general fund, for revenues distributed after June 30, 1993, and to the
transportation fund, for revenues distributed after June 30, 1995, a sum equal
to the difference between (i) the special excise tax levied and collected under
RCW 35.58.273 by those municipalities authorized to levy and collect a special
excise tax subject to the requirements of subsections (3) and (4) of this
section and (ii) the special excise tax that the municipality would otherwise
have been eligible to levy and collect at a tax rate of .815 percent
notwithstanding the requirements set forth in subsections (3) through (6) of
this section, reduced by an amount equal to distributions made under (a), (b),
and (c) of this subsection and RCW 82.14.046)).
(3) On the first day of the months of January, April, July, and October of each year, the state treasurer, based upon information provided by the department, shall remit motor vehicle excise tax revenues imposed and collected under RCW 35.58.273 as follows:
(a) The amount required to be remitted by the state treasurer to the treasurer of any municipality levying the tax shall not exceed in any calendar year the amount of locally-generated tax revenues, excluding (i) the excise tax imposed under RCW 35.58.273 for the purposes of this section, which shall have been budgeted by the municipality to be collected in such calendar year for any public transportation purposes including but not limited to operating costs, capital costs, and debt service on general obligation or revenue bonds issued for these purposes; and (ii) the sales and use tax equalization distributions provided under RCW 82.14.046; and
(b) In no event may the amount remitted in a single calendar quarter exceed the amount collected on behalf of the municipality under RCW 35.58.273 during the calendar quarter next preceding the immediately preceding quarter, excluding the sales and use tax equalization distributions provided under RCW 82.14.046.
(4) At the close of each calendar year accounting period, but not later than April 1, each municipality that has received motor vehicle excise taxes under subsection (3) of this section shall transmit to the director of licensing and the state auditor a written report showing by source the previous year's budgeted tax revenues for public transportation purposes as compared to actual collections. Any municipality that has not submitted the report by April 1 shall cease to be eligible to receive motor vehicle excise taxes under subsection (3) of this section until the report is received by the director of licensing. If a municipality has received more or less money under subsection (3) of this section for the period covered by the report than it is entitled to receive by reason of its locally-generated collected tax revenues, the director of licensing shall, during the next ensuing quarter that the municipality is eligible to receive motor vehicle excise tax funds, increase or decrease the amount to be remitted in an amount equal to the difference between the locally-generated budgeted tax revenues and the locally-generated collected tax revenues. In no event may the amount remitted for a calendar year exceed the amount collected on behalf of the municipality under RCW 35.58.273 during that same calendar year excluding the sales and use tax equalization distributions provided under RCW 82.14.046. At the time of the next fiscal audit of each municipality, the state auditor shall verify the accuracy of the report submitted and notify the director of licensing of any discrepancies.
(5) The motor vehicle excise taxes imposed under RCW 35.58.273 and required to be remitted under this section and RCW 82.14.046 shall be remitted without legislative appropriation.
(6) Any municipality levying and collecting a tax under RCW 35.58.273 which does not have an operating, public transit system or a contract for public transportation services in effect within one year from the initial effective date of the tax shall return to the state treasurer all motor vehicle excise taxes received under subsection (3) of this section.
Sec. 7. RCW 69.50.520 and 1997 c 451 s 2 and 1997 338 s 69 are each reenacted and amended to read as follows:
The
violence reduction and drug enforcement account is created in the state
treasury. Beginning in fiscal year 2000, the state treasurer shall transfer
into the violence reduction and drug enforcement account from the general fund
the sum of eight million four hundred thousand dollars divided into four equal
deposits occurring on July 1, October 1, January 1, and April 1. For each
fiscal year thereafter, the state treasurer shall increase the total transfer
by the fiscal growth factor, as defined in RCW 43.135.025, forecast for that
fiscal year by the office of financial management in November of the preceding
year. In addition all designated receipts from RCW 9.41.110(8),
66.24.210(4), 66.24.290(2), 69.50.505(h)(1), 82.08.150(5), 82.24.020(2), and
82.64.020((, and section 420, chapter 271, Laws of 1989)) shall be
deposited into the account. Expenditures from the account may be used only for
funding services and programs under chapter 271, Laws of 1989 and chapter 7,
Laws of 1994 sp. sess., including state incarceration costs. Funds from the
account may also be appropriated to reimburse local governments for costs
associated with implementing criminal justice legislation including chapter
338, Laws of 1997. During the 1997-1999 biennium, funds from the account may
also be used for costs associated with conducting a feasibility study of the
department of corrections' offender-based tracking system. After July 1, 1999,
at least seven and one-half percent of expenditures from the account shall be
used for providing grants to community networks under chapter 70.190 RCW by the
family policy council.
Sec. 8. RCW 82.14.310 and 1995 c 398 s 11 are each amended to read as follows:
(1) The county criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer shall transfer into the county criminal justice assistance account from the general fund the sum of forty-six million six hundred thousand dollars divided into four equal deposits occurring on July 1, October 1, January 1, and April 1. For each fiscal year thereafter, the state treasurer shall increase the total transfer by the fiscal growth factor, as defined in RCW 43.135.025, forecast for that fiscal year by the office of financial management in November of the preceding year.
(2)
The moneys deposited in the county criminal justice assistance account for
distribution under this section((, less any moneys appropriated for purposes
under RCW 82.44.110,)) shall be distributed at such times as distributions
are made under RCW 82.44.150 and on the relative basis of each county's funding
factor as determined under this subsection.
(a) A county's funding factor is the sum of:
(i) The population of the county, divided by one thousand, and multiplied by two-tenths;
(ii) The crime rate of the county, multiplied by three-tenths; and
(iii) The annual number of criminal cases filed in the county superior court, for each one thousand in population, multiplied by five-tenths.
(b) Under this section and RCW 82.14.320 and 82.14.330:
(i) The population of the county or city shall be as last determined by the office of financial management;
(ii) The crime rate of the county or city is the annual occurrence of specified criminal offenses, as calculated in the most recent annual report on crime in Washington state as published by the Washington association of sheriffs and police chiefs, for each one thousand in population;
(iii) The annual number of criminal cases filed in the county superior court shall be determined by the most recent annual report of the courts of Washington, as published by the office of the administrator for the courts;
(iv) Distributions and eligibility for distributions in the 1989‑91 biennium shall be based on 1988 figures for both the crime rate as described under (ii) of this subsection and the annual number of criminal cases that are filed as described under (iii) of this subsection. Future distributions shall be based on the most recent figures for both the crime rate as described under (ii) of this subsection and the annual number of criminal cases that are filed as described under (iii) of this subsection.
(3) Moneys distributed under this section shall be expended exclusively for criminal justice purposes and shall not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020. Existing funding for purposes of this subsection is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude the following: Expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services, and major nonrecurring capital expenditures. Not more than five percent of the funds deposited to the county criminal justice assistance account shall be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Funds appropriated from this account for such enhancements shall not supplant existing funds from the state general fund.
Sec. 9. RCW 82.14.320 and 1995 c 398 s 12 and 1995 c 312 s 84 are each reenacted and amended to read as follows:
(1) The municipal criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer shall transfer into the municipal criminal justice assistance account for distribution under this section from the general fund the sum of nine million three hundred thousand dollars divided into four equal deposits occurring on July 1, October 1, January 1, and April 1. For each fiscal year thereafter, the state treasurer shall increase the total transfer by the fiscal growth factor, as defined in RCW 43.135.025, forecast for that fiscal year by the office of financial management in November of the preceding year.
(2) No city may receive a distribution under this section from the municipal criminal justice assistance account unless:
(a) The city has a crime rate in excess of one hundred twenty-five percent of the state-wide average as calculated in the most recent annual report on crime in Washington state as published by the Washington association of sheriffs and police chiefs;
(b) The city has levied the tax authorized in RCW 82.14.030(2) at the maximum rate or the tax authorized in RCW 82.46.010(3) at the maximum rate; and
(c) The city has a per capita yield from the tax imposed under RCW 82.14.030(1) at the maximum rate of less than one hundred fifty percent of the state-wide average per capita yield for all cities from such local sales and use tax.
(3)
The moneys deposited in the municipal criminal justice assistance account for
distribution under this section((, less any moneys appropriated for purposes
under RCW 82.44.110,)) shall be distributed at such times as distributions
are made under RCW 82.44.150. The distributions shall be made as follows:
(a) Unless reduced by this subsection, thirty percent of the moneys shall be distributed ratably based on population as last determined by the office of financial management to those cities eligible under subsection (2) of this section that have a crime rate determined under subsection (2)(a) of this section which is greater than one hundred seventy-five percent of the state-wide average crime rate. No city may receive more than fifty percent of any moneys distributed under this subsection (a) but, if a city distribution is reduced as a result of exceeding the fifty percent limitation, the amount not distributed shall be distributed under (b) of this subsection.
(b) The remainder of the moneys, including any moneys not distributed in subsection (2)(a) of this section, shall be distributed to all cities eligible under subsection (2) of this section ratably based on population as last determined by the office of financial management.
(4) No city may receive more than thirty percent of all moneys distributed under subsection (3) of this section.
(5) Notwithstanding other provisions of this section, the distributions to any city that substantially decriminalizes or repeals its criminal code after July 1, 1990, and that does not reimburse the county for costs associated with criminal cases under RCW 3.50.800 or 3.50.805(2), shall be made to the county in which the city is located.
(6) Moneys distributed under this section shall be expended exclusively for criminal justice purposes and shall not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020, and publications and public educational efforts designed to provide information and assistance to parents in dealing with runaway or at-risk youth. Existing funding for purposes of this subsection is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude the following: Expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services, and major nonrecurring capital expenditures. Not more than five percent of the funds deposited to the municipal criminal justice assistance account shall be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Funds appropriated from this account for such enhancements shall not supplant existing funds from the state general fund.
Sec. 10. RCW 82.14.330 and 1995 c 398 s 13 are each amended to read as follows:
(1)
Beginning in fiscal year 2000, the state treasurer shall transfer into the
municipal criminal justice assistance account for distribution under this
section from the general fund the sum of nine million three hundred thousand
dollars divided into four equal deposits occurring on July 1, September 1,
January 1, and March 1. For each fiscal year thereafter, the state treasurer
shall increase the total transfer by the fiscal growth factor, as defined in
RCW 43.135.025, forecast for that fiscal year by the office of financial
management in November of the preceding year. The moneys deposited in the
municipal criminal justice assistance account for distribution under this
section((, less any moneys appropriated for purposes under RCW 82.44.110,))
shall be distributed to the cities of the state as follows:
(a) Twenty percent appropriated for distribution shall be distributed to cities with a three-year average violent crime rate for each one thousand in population in excess of one hundred fifty percent of the state-wide three-year average violent crime rate for each one thousand in population. The three-year average violent crime rate shall be calculated using the violent crime rates for each of the preceding three years from the annual reports on crime in Washington state as published by the Washington association of sheriffs and police chiefs. Moneys shall be distributed under this subsection (1)(a) ratably based on population as last determined by the office of financial management, but no city may receive more than one dollar per capita. Moneys remaining undistributed under this subsection at the end of each calendar year shall be distributed to the criminal justice training commission to reimburse participating city law enforcement agencies with ten or fewer full-time commissioned patrol officers the cost of temporary replacement of each officer who is enrolled in basic law enforcement training, as provided in RCW 43.101.200.
(b) Sixteen percent shall be distributed to cities ratably based on population as last determined by the office of financial management, but no city may receive less than one thousand dollars.
The moneys deposited in the municipal criminal justice assistance account for distribution under this subsection shall be distributed at such times as distributions are made under RCW 82.44.150.
Moneys distributed under this subsection shall be expended exclusively for criminal justice purposes and shall not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020. Existing funding for purposes of this subsection is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude the following: Expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services, and major nonrecurring capital expenditures.
(2) In addition to the distributions under subsection (1) of this section:
(a) Fourteen percent shall be distributed to cities that have initiated innovative law enforcement strategies, including alternative sentencing and crime prevention programs. No city may receive more than one dollar per capita under this subsection (2)(a).
(b) Twenty percent shall be distributed to cities that have initiated programs to help at-risk children or child abuse victim response programs. No city may receive more than fifty cents per capita under this subsection (2)(b).
(c) Twenty percent shall be distributed to cities that have initiated programs designed to reduce the level of domestic violence within their jurisdictions or to provide counseling for domestic violence victims. No city may receive more than fifty cents per capita under this subsection (2)(c).
(d) Ten percent shall be distributed to cities that contract with another governmental agency for a majority of the city's law enforcement services.
Moneys distributed under this subsection shall be distributed to those cities that submit funding requests under this subsection to the department of community, trade, and economic development based on criteria developed under RCW 82.14.335. Allocation of funds shall be in proportion to the population of qualified jurisdictions, but the distribution to a city shall not exceed the amount of funds requested. Cities shall submit requests for program funding to the department of community, trade, and economic development by November 1 of each year for funding the following year. The department shall certify to the state treasurer the cities eligible for funding under this subsection and the amount of each allocation.
The
moneys deposited in the municipal criminal justice assistance account for
distribution under this subsection((, less any moneys appropriated for
purposes under RCW 82.44.110,)) shall be distributed at the times as
distributions are made under RCW 82.44.150. Moneys remaining undistributed
under this subsection at the end of each calendar year shall be distributed to
the criminal justice training commission to reimburse participating city law
enforcement agencies with ten or fewer full-time commissioned patrol officers
the cost of temporary replacement of each officer who is enrolled in basic law
enforcement training, as provided in RCW 43.101.200.
If a city is found by the state auditor to have expended funds received under this subsection in a manner that does not comply with the criteria under which the moneys were received, the city shall be ineligible to receive future distributions under this subsection until the use of the moneys are justified to the satisfaction of the director or are repaid to the state general fund. The director may allow noncomplying use of moneys received under this subsection upon a showing of hardship or other emergent need.
(3) Notwithstanding other provisions of this section, the distributions to any city that substantially decriminalizes or repeals its criminal code after July 1, 1990, and that does not reimburse the county for costs associated with criminal cases under RCW 3.50.800 or 3.50.805(2), shall be made to the county in which the city is located. Not more than five percent of the funds deposited to the municipal criminal justice assistance account shall be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Funds appropriated from this account for such enhancements shall not supplant existing funds from the state general fund.
NEW SECTION. Sec. 11. A new section is added to chapter 43.135 RCW to read as follows:
(1) Initiative Measure No. 601 (chapter 43.135 RCW, as amended by chapter . . ., Laws of 1998 (this act) and the amendatory changes enacted by section 6, chapter 2, Laws of 1994) is hereby reenacted and reaffirmed.
(2) RCW 43.135.035(4) does not apply to sections 4 through 10, chapter . . ., Laws of 1998 (sections 4 through 10 of this act).
Sec. 12. RCW 43.135.060 and 1994 c 2 s 5 are each amended to read as follows:
(1)
After July 1, 1995, the legislature shall not impose responsibility for new
programs or increased levels of service under existing programs on any
political subdivision of the state unless the subdivision is fully reimbursed
((by specific appropriation)) by the state for the costs of the new
programs or increases in service levels. Reimbursement by the state may be
made by: (a) A specific appropriation; or (b) increases in state distributions
of revenue to political subdivisions occurring after January 1, 1998.
(2) If by order of any court, or legislative enactment, the costs of a federal or local government program are transferred to or from the state, the otherwise applicable state expenditure limit shall be increased or decreased, as the case may be, by the dollar amount of the costs of the program.
(3) The legislature, in consultation with the office of financial management or its successor agency, shall determine the costs of any new programs or increased levels of service under existing programs imposed on any political subdivision or transferred to or from the state.
(4) Subsection (1) of this section does not apply to the costs incurred for voting devices or machines under RCW 29.04.200.
Sec. 13. RCW 82.50.410 and 1991 c 199 s 225 are each amended to read as follows:
The
rate and measure of tax imposed by RCW 82.50.400 for each registration year shall
be one and one-tenth percent((, and a surcharge of one-tenth of one
percent,)) of the value of the travel trailer or camper, as determined in
the manner provided in this chapter: PROVIDED, That the excise tax upon a
travel trailer or camper licensed for the first time in this state after the
last day of any registration month may only be levied for the remaining months
of the registration year including the month in which the travel trailer or
camper is first licensed: PROVIDED FURTHER, That the minimum amount of tax
payable shall be two dollars: PROVIDED FURTHER, That every dealer in mobile
homes or travel trailers, for the privilege of using any mobile home or travel
trailer eligible to be used under a dealer's license plate, shall pay an excise
tax of two dollars, and such tax shall be collected upon the issuance of each
original dealer's license plate, and also a similar tax shall be collected upon
the issuance of each dealer's duplicate license plate, which taxes shall be in
addition to any tax otherwise payable under this chapter.
A travel trailer or camper shall be deemed licensed for the first time in this state when such vehicle was not previously licensed by this state for the registration year or any part thereof immediately preceding the registration year in which application for license is made or when it has been registered in another jurisdiction subsequent to any prior registration in this state.
Sec. 14. RCW 82.50.510 and 1991 c 199 s 227 are each amended to read as follows:
The county auditor shall regularly, when remitting motor vehicle excise taxes, pay to the state treasurer the excise taxes imposed by RCW 82.50.400. The treasurer shall then distribute such funds quarterly on the first day of the month of January, April, July and October of each year in the following amount:
(1)
((For the one percent tax imposed under RCW 82.50.410, fifteen)) 13.64
percent to cities and towns for the use thereof apportioned ratably among such
cities and towns on the basis of population; ((fifteen))
(2)
13.64 percent to counties for the use thereof to be apportioned ratably
among such counties on the basis of moneys collected in such counties from the
excise taxes imposed under this chapter; ((and seventy))
(3) 63.64 percent for schools to be deposited in the state general fund; and
(((2)
for the one-tenth of one percent surcharge imposed under RCW 82.50.410, one
hundred)) (4) 9.08 percent to the transportation fund created in RCW
82.44.180.
Sec. 15. RCW 35.58.273 and 1992 c 194 s 11 are each amended to read as follows:
(1)
((Through June 30, 1992, any municipality, as defined in this subsection, is
authorized to levy and collect a special excise tax not exceeding .7824 percent
and beginning July 1, 1992, .725 percent on the value, as determined under
chapter 82.44 RCW, of every motor vehicle owned by a resident of such
municipality for the privilege of using such motor vehicle provided that in no
event shall the tax be less than one dollar and, subject to RCW 82.44.150 (3)
and (4), the amount of such tax shall be credited against the amount of the
excise tax levied by the state under RCW 82.44.020(1). As used in this
subsection, the term "municipality" means a municipality that is
located within (a) each county with a population of two hundred ten thousand or
more and (b) each county with a population of from one hundred twenty-five
thousand to less than two hundred ten thousand except for those counties that
do not border a county with a population as described under subsection (a) of
this subsection.
(2)
Through June 30, 1992, any other)) A municipality is
authorized to levy and collect a special excise tax not exceeding ((.815
percent, and beginning July 1, 1992,)) .725 percent on the value, as
determined under chapter 82.44 RCW, of every motor vehicle owned by a resident
of such municipality for the privilege of using such motor vehicle provided
that in no event shall the tax be less than one dollar and, subject to RCW
82.44.150 (3) and (4), the amount of such tax shall be credited against the
amount of the excise tax levied by the state under RCW 82.44.020(1). Before
utilization of any excise tax moneys collected under authorization of this
section for acquisition of right of way or construction of a mass transit
facility on a separate right of way the municipality shall adopt rules
affording the public an opportunity for "corridor public hearings"
and "design public hearings" as herein defined, which rule shall
provide in detail the procedures necessary for public participation in the
following instances: (a) Prior to adoption of location and design plans having
a substantial social, economic or environmental effect upon the locality upon
which they are to be constructed or (b) on such mass rapid transit systems
operating on a separate right of way whenever a substantial change is proposed
relating to location or design in the adopted plan. In adopting rules the
municipality shall adhere to the provisions of the Administrative Procedure
Act.
(((3)))
(2) A "corridor public hearing" is a public hearing that: (a)
Is held before the municipality is committed to a specific mass transit route
proposal, and before a route location is established; (b) is held to afford an
opportunity for participation by those interested in the determination of the
need for, and the location of, the mass rapid transit system; (c) provides a
public forum that affords a full opportunity for presenting views on the mass
rapid transit system route location, and the social, economic and environmental
effects on that location and alternate locations: PROVIDED, That such hearing
shall not be deemed to be necessary before adoption of an overall mass rapid
transit system plan by a vote of the electorate of the municipality.
(((4)))
(3) A "design public hearing" is a public hearing that: (a)
Is held after the location is established but before the design is adopted; and
(b) is held to afford an opportunity for participation by those interested in
the determination of major design features of the mass rapid transit system;
and (c) provides a public forum to afford a full opportunity for presenting
views on the mass rapid transit system design, and the social, economic,
environmental effects of that design and alternate designs.
(((5)))
(4) A municipality imposing a tax under subsection (1) ((or (2)))
of this section may also impose a sales and use tax, in addition to the tax
authorized by RCW 82.14.030, upon retail car rentals within the municipality
that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of
tax shall not exceed 1.944 percent. The rate of tax imposed under this
subsection shall bear the same ratio to the 1.944 percent rate
authorized that the rate imposed under ((RCW 82.08.020(2) as the excise
tax rate imposed under)) subsection (1) of this section bears to the ((excise
tax)) rate ((imposed under RCW 82.44.020 (1) and (2))) authorized
under subsection (1) of this section. The base of the tax shall be the
selling price in the case of a sales tax or the rental value of the vehicle
used in the case of a use tax. The tax imposed under this section shall be
deducted from the amount of tax otherwise due under RCW 82.08.020(2). The
revenue collected under this subsection shall be distributed in the same manner
as special excise taxes under subsection((s)) (1) ((and (2))) of
this section.
Sec. 16. RCW 35.58.410 and 1993 c 240 s 11 are each amended to read as follows:
(1) On or before the third Monday in June of each year, each metropolitan municipal corporation shall adopt a budget for the following calendar year. Such budget shall include a separate section for each authorized metropolitan function. Expenditures shall be segregated as to operation and maintenance expenses and capital and betterment outlays. Administrative and other expense general to the corporation shall be allocated between the authorized metropolitan functions. The budget shall contain an estimate of all revenues to be collected during the following budget year, including any surplus funds remaining unexpended from the preceding year. The metropolitan council shall not be required to confine capital or betterment expenditures made from bond proceeds or emergency expenditures to items provided in the budget. The affirmative vote of three-fourths of all members of the metropolitan council shall be required to authorize emergency expenditures.
(2) Subsection (1) of this section shall not apply to a county that has assumed the rights, powers, functions, and obligations of a metropolitan municipal corporation under chapter 36.56 RCW. This subsection (2) shall apply only to each county that has assumed the rights, powers, functions, and obligations of a metropolitan municipal corporation under chapter 36.56 RCW.
Each county that has assumed the rights, powers, functions, and obligations of a metropolitan municipal corporation under chapter 36.56 RCW shall, on or before the third Monday in June of each year, prepare an estimate of all revenues to be collected during the following calendar year, including any surplus funds remaining unexpended from the preceding year for each authorized metropolitan function.
By June 30 of each year, the county shall adopt the rate for sewage disposal that will be charged to component cities and sewer districts during the following budget year.
As
long as any general obligation indebtedness remains outstanding that was issued
by the metropolitan municipal corporation prior to the assumption by the
county, the county shall continue to impose the taxes authorized by RCW
82.14.045 and 35.58.273(((5))) (4) at the maximum rates and on
all of the taxable events authorized by law. If, despite the continued
imposition of those taxes, the estimate of revenues made on or before the third
Monday in June shows that estimated revenues will be insufficient to make all
debt service payments falling due in the following calendar year on all general
obligation indebtedness issued by the metropolitan municipal corporation prior
to the assumption by the county of the rights, powers, functions, and
obligations of the metropolitan municipal corporation, the remaining amount
required to make the debt service payments shall be designated as
"supplemental income" and shall be obtained from component cities and
component counties as provided under RCW 35.58.420.
The
county shall prepare and adopt a budget each year in accordance with applicable
general law or county charter. If supplemental income has been designated
under this subsection, the supplemental income shall be reflected in the budget
that is adopted. If during the budget year the actual tax revenues from the
taxes imposed under the authority of RCW 82.14.045 and 35.58.273(((5))) (4)
exceed the estimates upon which the supplemental income was based, the
difference shall be refunded to the component cities and component counties in
proportion to their payments promptly after the end of the budget year. A
county that has assumed the rights, powers, functions, and obligations of a
metropolitan municipal corporation under chapter 36.56 RCW shall not be
required to confine capital or betterment expenditures for authorized
metropolitan functions from bond proceeds or emergency expenditures to items
provided in the budget.
Sec. 17. RCW 46.16.068 and 1993 c 123 s 4 are each amended to read as follows:
Trailing
units which are subject to RCW 82.44.020(((5))) (4) shall, upon
application, be issued a permanent license plate that is valid until the
vehicle is sold, permanently removed from the state, or otherwise disposed of
by the registered owner. The fee for this license plate is thirty-six
dollars. Upon the sale, permanent removal from the state, or other disposition
of a trailing unit bearing a permanent license plate the registered owner is
required to return the license plate and registration certificate to the
department. Violations of this section or misuse of a permanent license plate
may subject the registered owner to prosecution or denial, or both, of future
permanent registration of any trailing units. This section does not apply to
any trailing units subject to the annual excise taxes prescribed in RCW
82.44.020. The department is authorized to adopt rules to implement this
section for leased vehicles and other applications as necessary.
Sec. 18. RCW 70.94.015 and 1993 c 252 s 1 are each amended to read as follows:
(1)
The air pollution control account is established in the state treasury. All
receipts collected by or on behalf of the department from RCW 70.94.151(2), and
receipts from nonpermit program sources under RCW 70.94.152(1) and
70.94.154(7), and all receipts from RCW 70.94.650, 70.94.660, 82.44.020(((3)))
(2), and 82.50.405 shall be deposited into the account. Moneys in the
account may be spent only after appropriation. Expenditures from the account
may be used only to develop and implement the provisions of chapters 70.94 and
70.120 RCW.
(2) The amounts collected and allocated in accordance with this section shall be expended upon appropriation except as otherwise provided in this section and in accordance with the following limitations:
Portions of moneys received by the department of ecology from the air pollution control account shall be distributed by the department to local authorities based on:
(a) The level and extent of air quality problems within such authority's jurisdiction;
(b) The costs associated with implementing air pollution regulatory programs by such authority; and
(c) The amount of funding available to such authority from other sources, whether state, federal, or local, that could be used to implement such programs.
(3) The air operating permit account is created in the custody of the state treasurer. All receipts collected by or on behalf of the department from permit program sources under RCW 70.94.152(1), 70.94.161, 70.94.162, and 70.94.154(7) shall be deposited into the account. Expenditures from the account may be used only for the activities described in RCW 70.94.152(1), 70.94.161, 70.94.162, and 70.94.154(7). Moneys in the account may be spent only after appropriation.
Sec. 19. RCW 81.100.060 and 1992 c 194 s 12 are each amended to read as follows:
A
county with a population of one million or more and a county with a population
of from two hundred ten thousand to less than one million that is adjoining a
county with a population of one million or more, having within their boundaries
existing or planned high occupancy vehicle lanes on the state highway system
may, with voter approval, impose a local surcharge of not more than ((fifteen))
13.64 percent on the state motor vehicle excise tax paid under RCW
82.44.020(1) on vehicles registered to a person residing within the county and
on the state sales and use taxes paid under the rate in RCW 82.08.020(2) on
retail car rentals within the county. No surcharge may be imposed on vehicles
licensed under RCW 46.16.070 except vehicles with an unladen weight of six
thousand pounds or less, RCW 46.16.079, ((46.16.080,)) 46.16.085, or
46.16.090.
Counties imposing a tax under this section shall contract, before the effective date of the resolution or ordinance imposing a surcharge, administration and collection to the state department of licensing, and department of revenue, as appropriate, which shall deduct an amount, as provided by contract, for administration and collection expenses incurred by the department. All administrative provisions in chapters 82.03, 82.32, and 82.44 RCW shall, insofar as they are applicable to state motor vehicle excise taxes, be applicable to surcharges imposed under this section. All administrative provisions in chapters 82.03, 82.08, 82.12, and 82.32 RCW shall, insofar as they are applicable to state sales and use taxes, be applicable to surcharges imposed under this section.
If the tax authorized in RCW 81.100.030 is also imposed by the county, the total proceeds from tax sources imposed under this section and RCW 81.100.030 each year shall not exceed the maximum amount which could be collected under this section.
Sec. 20. RCW 81.104.160 and 1992 c 194 s 13 and 1992 c 101 s 27 are each reenacted and amended to read as follows:
(1)
Cities that operate transit systems, county transportation authorities,
metropolitan municipal corporations, public transportation benefit areas, and
regional transit authorities may submit an authorizing proposition to the
voters, and if approved, may levy and collect an excise tax, at a rate approved
by the voters, but not exceeding eighty one-hundredths of one percent on the
value, under chapter 82.44 RCW, of every motor vehicle owned by a resident of
the taxing district, solely for the purpose of providing high capacity
transportation service. In any county imposing a motor vehicle excise tax
surcharge pursuant to RCW 81.100.060, the maximum tax rate under this section
shall be reduced to a rate equal to eighty one-hundredths of one percent on the
value less the equivalent motor vehicle excise tax rate of the surcharge
imposed pursuant to RCW 81.100.060. This rate shall not apply to vehicles
licensed under RCW 46.16.070 except vehicles with an unladen weight of six
thousand pounds or less, RCW 46.16.079, ((46.16.080,)) 46.16.085, or
46.16.090.
(2)
An agency imposing a tax under subsection (1) of this section may also impose a
sales and use tax solely for the purpose of providing high capacity transportation
service, in addition to the tax authorized by RCW 82.14.030, upon retail car
rentals within the agency's jurisdiction that are taxable by the state under
chapters 82.08 and 82.12 RCW. The rate of tax shall not exceed 2.172
percent. The rate of tax imposed under this subsection shall bear the same
ratio to the 2.172 percent rate authorized that the rate imposed under
((RCW 82.08.020(2) as the excise tax rate imposed under)) subsection (1)
of this section bears to the ((excise tax)) rate ((imposed under RCW
82.44.020 (1) and (2))) authorized under subsection (1) of this section.
The base of the tax shall be the selling price in the case of a sales tax or
the rental value of the vehicle used in the case of a use tax. The revenue
collected under this subsection shall be used in the same manner as excise
taxes under subsection (1) of this section.
Sec. 21. RCW 82.08.020 and 1992 c 194 s 9 are each amended to read as follows:
(1) There is levied and there shall be collected a tax on each retail sale in this state equal to six and five-tenths percent of the selling price.
(2)
There is levied and there shall be collected an additional tax on each retail
car rental, regardless of whether the vehicle is licensed in this state, equal
to five and nine-tenths percent of the selling price. ((Ninety-one percent
of)) The revenue collected under this subsection shall be deposited
and distributed in the same manner as motor vehicle excise tax revenue
collected under RCW 82.44.020(1). ((Nine percent of the revenue collected
under this subsection shall be deposited in the transportation fund and
distributed in the same manner as motor vehicle excise tax revenue collected
under RCW 82.44.020(2).))
(3) The taxes imposed under this chapter shall apply to successive retail sales of the same property.
(4) The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.
Sec. 22. RCW 82.14.046 and 1995 c 298 s 1 are each amended to read as follows:
Beginning with distributions made to municipalities under RCW 82.44.150 on January 1, 1996, municipalities as defined in RCW 35.58.272 imposing local transit taxes, which for purposes of this section include the sales and use tax under RCW 82.14.045, the business and occupation tax under RCW 35.95.040, and excise taxes under RCW 35.95.040, shall be eligible for sales and use tax equalization payments from motor vehicle excise taxes distributed under RCW 82.44.150 as follows:
(1) Prior to January 1st of each year the department of revenue shall determine the total and the per capita levels of revenues for each municipality imposing local transit taxes and the state-wide weighted average per capita level of sales and use tax revenues imposed under chapters 82.08 and 82.12 RCW for the previous calendar year calculated for a sales and use tax rate of one-tenth percent. For purposes of this section, the department of revenue shall determine a local transit tax rate for each municipality for the previous calendar year. The tax rate shall be equivalent to the sales and use tax rate for the municipality that would have generated an amount of revenue equal to the amount of local transit taxes collected by the municipality.
(2) For each tenth of one percent of the local transit tax rate, the state treasurer shall apportion to each municipality receiving less than eighty percent of the state-wide weighted average per capita level of sales and use tax revenues imposed under chapters 82.08 and 82.12 RCW as determined by the department of revenue under subsection (1) of this section, an amount when added to the per capita level of revenues received the previous calendar year by the municipality, to equal eighty percent of the state-wide weighted average per capita level of revenues determined under subsection (1) of this section. In no event may the sales and use tax equalization distribution to a municipality in a single calendar year exceed: (a) Fifty percent of the amount of local transit taxes collected during the prior calendar year; or (b) the maximum amount of revenue that could have been collected at a local transit tax rate of three-tenths percent in the prior calendar year.
(3) For a municipality established after January 1, 1995, sales and use tax equalization distributions shall be made according to the procedures in this subsection. Sales and use tax equalization distributions to eligible new municipalities shall be made at the same time as distributions are made under subsection (2) of this section. The department of revenue shall follow the estimating procedures outlined in this subsection until the new municipality has received a full year's worth of local transit tax revenues as of the January sales and use tax equalization distribution.
(a) Whether a newly established municipality determined to receive funds under this subsection receives its first equalization payment at the January, April, July, or October sales and use tax equalization distribution shall depend on the date the system first imposes local transit taxes.
(i) A newly established municipality imposing local transit taxes taking effect during the first calendar quarter shall be eligible to receive funds under this subsection beginning with the July sales and use tax equalization distribution of that year.
(ii) A newly established municipality imposing local transit taxes taking effect during the second calendar quarter shall be eligible to receive funds under this subsection beginning with the October sales and use tax equalization distribution of that year.
(iii) A newly established municipality imposing local transit taxes taking effect during the third calendar quarter shall be eligible to receive funds under this subsection beginning with the January sales and use tax equalization distribution of the next year.
(iv) A newly established municipality imposing local transit taxes taking effect during the fourth calendar quarter shall be eligible to receive funds under this subsection beginning with the April sales and use tax equalization distribution of the next year.
(b) For purposes of calculating the amount of funds the new municipality should receive under this subsection, the department of revenue shall:
(i) Estimate the per capita amount of revenues from local transit taxes that the new municipality would have received had the municipality received revenues from the tax the entire calendar year;
(ii) Calculate the amount provided under subsection (2) of this section based on the per capita revenues determined under (b)(i) of this subsection;
(iii) Prorate the amount determined under (b)(ii) of this subsection by the number of months the local transit taxes have been imposed.
(c)
The department of revenue shall advise the state treasurer of the amounts
calculated under (b) of this subsection and the state treasurer shall
distribute these amounts to the new municipality from the motor vehicle excise
tax ((distributed under RCW 82.44.150(2)(d))) deposited into the
transportation fund under RCW 82.44.110(1)(h).
(4) A municipality whose governing body implements a tax change that reduces its local transit tax rate after January 1, 1994, may not receive distributions under this section.
Sec. 23. RCW 82.44.023 and 1994 c 227 s 3 are each amended to read as follows:
Rental cars as defined in RCW 46.04.465 are exempt from the taxes
imposed in RCW 82.44.020(1) ((and (2))). When a rental car ceases to be
used for rental car purposes and at the time of its retail sale, the excise tax
imposed in RCW 82.44.020(1) ((and (2))) shall be imposed in an amount
equal to one-twelfth of the annual excise tax then in effect, for each full
month remaining in the vehicle's registration year.
Sec. 24. RCW 82.44.025 and 1996 c 139 s 3 are each amended to read as follows:
Motor
vehicles licensed under RCW 46.16.374 are exempt from the ((taxes)) tax
imposed in RCW 82.44.020(1) ((and (2))). When the motor vehicle ceases
to be used for the purposes of RCW 46.16.374 or at the time of its retail sale,
the excise tax imposed in RCW 82.44.020(1) ((and (2))) must be imposed
for twelve full months from the date of application of the new owner.
Sec. 25. RCW 82.44.155 and 1993 c 492 s 254 are each amended to read as follows:
When
distributions are made under RCW 82.44.150, the state treasurer shall apportion
and distribute the motor vehicle excise taxes deposited into the general fund
under RCW 82.44.110(1)(d) to the cities and towns ratably on the basis of
population as last determined by the office of financial management. When so
apportioned, the amount payable to each such city and town shall be transmitted
to the city treasurer thereof, and shall be used by the city or town for the
purposes of police and fire protection in the city or town, and not otherwise.
If it is adjudged that revenue derived from the excise ((taxes)) tax
imposed by RCW 82.44.020(1) ((and (2))) cannot lawfully be apportioned
or distributed to cities or towns, all moneys directed by this section to be
apportioned and distributed to cities and towns shall be credited and
transferred to the state general fund.
Sec. 26. RCW 82.44.180 and 1995 c 269 s 2601 are each amended to read as follows:
(1)
The transportation fund is created in the state treasury. Revenues under RCW
((82.44.020 (1) and (2),)) 82.44.110((, 82.44.150,)) and ((the
surcharge under RCW)) 82.50.510(4) shall be deposited into the fund
as provided in those sections.
Moneys in the fund may be spent only after appropriation. Expenditures from the fund may be used only for transportation purposes and activities and operations of the Washington state patrol not directly related to the policing of public highways and that are not authorized under Article II, section 40 of the state Constitution.
(2) There is hereby created the central Puget Sound public transportation account within the transportation fund. Moneys deposited into the account under RCW 82.44.150(2)(b) shall be appropriated to the transportation improvement board and allocated by the transportation improvement board to public transportation projects within the region from which the funds are derived, solely for:
(a) Planning;
(b) Development of capital projects;
(c) Development of high capacity transportation systems as defined in RCW 81.104.015;
(d) Development of high occupancy vehicle lanes and related facilities as defined in RCW 81.100.020; and
(e) Public transportation system contributions required to fund projects under federal programs and those approved by the transportation improvement board from other fund sources.
(3) There is hereby created the public transportation systems account within the transportation fund. Moneys deposited into the account under RCW 82.44.150(2)(c) shall be appropriated to the transportation improvement board and allocated by the transportation improvement board to public transportation projects submitted by the public transportation systems from which the funds are derived, solely for:
(a) Planning;
(b) Development of capital projects;
(c) Development of high capacity transportation systems as defined in RCW 81.104.015;
(d) Development of high occupancy vehicle lanes and related facilities as defined in RCW 81.100.020;
(e) Other public transportation system-related roadway projects on state highways, county roads, or city streets; and
(f) Public transportation system contributions required to fund projects under federal programs and those approved by the transportation improvement board from other fund sources.
Sec. 27. RCW 84.44.050 and 1993 c 123 s 3 are each amended to read as follows:
The
personal property of automobile transportation companies owning, controlling,
operating or managing any motor propelled vehicle used in the business of
transporting persons and/or property for compensation over any public highway
in this state between fixed termini or over a regular route, shall be listed
and assessed in the various counties where such vehicles are operated, in
proportion to the mileage of their operations in such counties: PROVIDED, That
vehicles subject to chapter 82.44 RCW and trailer units exempt under RCW
82.44.020(((5))) (4) shall not be listed or assessed for ad
valorem taxation so long as chapter 82.44 RCW remains in effect. All vessels
of every class which are by law required to be registered, licensed or
enrolled, must be assessed and the taxes thereon paid only in the county of
their actual situs: PROVIDED, That such interest shall be taxed but once. All
boats and small craft not required to be registered must be assessed in the
county of their actual situs.
NEW SECTION. Sec. 28. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.
NEW SECTION. Sec. 29. (1) Sections 1 through 3, 5 through 12, and 28 of this act take effect January 1, 1999.
(2) Section 4 of this act takes effect July 1, 1999, and applies to registrations that are due or become due in July 1999, and thereafter.
NEW SECTION. Sec. 30. Sections 13 through 27 of this act take effect January 1, 1999, if sections 1 through 12, 28, and 29 of this act are validly submitted to and are approved and ratified by the voters at a general election held in November 1998. If sections 1 through 12, 28, and 29 of this act are not approved and ratified, sections 13 through 27 of this act are null and void in their entirety.
NEW SECTION. Sec. 31. The secretary of state shall submit sections 1 through 12, 28, and 29 of this act to the people for their adoption and ratification, or rejection, at the next general election to be held in this state, in accordance with Article II, section 1 of the state Constitution and the laws adopted to facilitate its operation.
NEW SECTION. Sec. 32. Sections 13 through 27 of this act are technical only and do not result in any substantive change in the law. Therefore, to conserve costs, the secretary of state shall not publish sections 13 through 27 of this act in the voter's pamphlet in conjunction with sections 1 through 12, 28, and 29 of this act.
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