S-2892.1  _______________________________________________

                    SUBSTITUTE SENATE BILL 5196

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Strannigan, West, Bauer, Heavey, Prentice and Wood)

Read first time 04/07/97.

Allowing a business and occupation tax deduction for certain amusement devices. 

    AN ACT Relating to business and occupation taxation; adding a new section to chapter 82.04 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 82.04 RCW to read as follows:

    In computing tax there may be deducted from the measure of tax amounts paid by the owner of an amusement device, as defined in RCW 66.44.316, to the person upon whose premises the device is operated, if the amounts are paid at the time they are collected from the amusement device.

NEW SECTION. Sec. 2.  This act takes effect January 1, 1998.

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