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SUBSTITUTE
SENATE BILL 5737
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Passed
Legislature - 1997 Regular Session
State of Washington 55th
Legislature 1997 Regular Session
By
Read first time 04/07/97.
Reducing
the carbonated beverage tax.
AN
ACT Relating to reducing the carbonated beverage tax; amending RCW 82.64.020;
creating a new section; making appropriations; providing an effective date; and
declaring an emergency.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.64.020 and 1994 sp.s. c 7 s 906 are each amended to read as follows:
(1)
A tax is imposed on each sale at wholesale of syrup in this state. The rate of
the tax shall be equal to ((one dollar)) fifty cents per gallon.
Fractional amounts shall be taxed proportionally.
(2)
A tax is imposed on each sale at retail of syrup in this state. The rate of
the tax shall be equal to the rate imposed under subsection (1) of this
section.
(3)
Moneys collected under this chapter shall be deposited in the violence
reduction and drug enforcement account under RCW 69.50.520.
(4)
Chapter 82.32 RCW applies to the taxes imposed in this chapter. The tax due
dates, reporting periods, and return requirements applicable to chapter 82.04 RCW
apply equally to the taxes imposed in this chapter.
NEW
SECTION. Sec. 2. (1)
The sum of three million five hundred seventy thousand dollars, or as much
thereof as may be necessary, is appropriated for the fiscal year ending June
30, 1998, from the general fund to the violence reduction and drug enforcement
account for the purposes of RCW 69.50.520.
(2)
The sum of four million one hundred sixty thousand dollars, or as much thereof
as may be necessary, is appropriated for the fiscal year ending June 30, 1999,
from the general fund to the violence reduction and drug enforcement account
for the purposes of RCW 69.50.520.
NEW
SECTION. Sec. 3. This
act does not affect any existing right acquired or liability or obligation
incurred under the section amended in this act or under any rule or order
adopted under that section, nor does it affect any proceeding instituted under
that section.
NEW SECTION. Sec. 4. This
act is necessary for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing public
institutions, and takes effect July 1, 1997.
