S-4000.1  _______________________________________________

                         SENATE BILL 6677

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Senators Strannigan, T. Sheldon, Hochstatter and Stevens

Read first time 01/27/98.  Referred to Committee on Ways & Means.

Exempting boarding homes from business and occupation tax.

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

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

NEW SECTION. Sec. 1.  This act clarifies and affirms that licensed boarding homes, regardless of the personal and professional services that may be provided therein, are exempt from business and occupation tax.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.04 RCW to read as follows:

    This chapter does not apply to licensed boarding homes, regardless of the personal and professional services that may be provided therein.

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