S-4773.1  _______________________________________________

                    SUBSTITUTE SENATE BILL 6677

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Strannigan, T. Sheldon, Hochstatter and Stevens)

Read first time 02/10/98.

Exempting boarding homes from business and occupation tax.

    AN ACT Relating to business and occupation tax exemptions for licensed boarding homes; and adding a new section to chapter 82.04 RCW.

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:

    This chapter does not apply to licensed boarding homes, as defined in RCW 18.20.020, that are nonprofit, regardless of the personal and professional services that may be provided therein.

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