BP BHEAD INT H [atlas:bill]

AN ACT Relating to tax information on customer billings; amending RCW 82.16.090; adding new sections to chapter 82.32A RCW; creating a new section; and recodifying RCW 82.16.090.

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

Sec. 1. RCW 82.16.090 and 1988 c 228 s 1 are each amended to read as follows:

(1) The definitions in this subsection apply for the purposes of this section and section 2 of this act.

(a) "Business" means a cable television business, light and power business, gas distribution business, or telephone business.

(b) "Cable television business" means the business of providing cable service as provided in the federal telecommunications act of 1996.

(d) "Telephone business" is defined as provided in RCW 82.04.065.

(2) Any customer billing issued by a ((~~light or power business or gas distribution~~)) business that serves a total of more than twenty thousand customers and operates within the state shall include the following information:

((~~(1)~~)) (a) The rates and amounts of taxes paid directly by the customer upon products or services rendered by the ((~~light and power business or gas distribution~~)) business; and

((~~(2)~~)) (b) The rate, origin, and ((~~approximate~~)) amount of each tax levied upon the ((~~revenue of the light and power business or gas distribution business and~~)) business that is added as a component of the amount charged to the customer. Taxes ((~~based upon revenue of the light and power business or gas distribution~~)) levied upon the business to be listed on the customer billing need not include taxes levied by the federal government or taxes levied under chapters 54.28, 80.24, or 82.04 RCW.

NEW SECTION. Sec. 2. A new section is added to chapter 82.32A RCW to read as follows:

(1) If a customer believes that an amount of tax included on a billing under RCW 82.16.090 (as recodified by this act) is erroneous, the customer shall notify the business that issued the billing. Within sixty days of receiving a notice under this section, the business shall either correct the error and refund any amount of tax erroneously collected from the customer or send a written explanation to the customer explaining why the business believes a refund is not due. All refunds under this section, whether resulting from customer notice or other reason, shall include interest computed at the rate provided for tax refunds under RCW 82.32.060. A business is entitled to a refund or credit from the governmental entity imposing the tax for amounts refunded under this section, including interest.

(2) If a business fails to comply with subsection (1) of this section, a five-dollar penalty credited to the customer bill shall apply for each monthly billing period that begins more than sixty days after the date notice was received from the customer. If a penalty credit is not shown on the bill the customer may deduct the penalty from amounts due to the business. A business shall not interrupt service for nonpayment while a customer is pursuing any appeal provided by law for an amount in dispute under this section, as long as amounts not in dispute are paid when due.

(3) If a business conducts an investigation and determines that the amount disputed by the customer is correct, the business shall send a written explanation to the customer setting forth its reasons. Not less than thirty days after sending the notice, the business may recover all tax amounts, interest, and penalties withheld by the customer. The business shall provide copies of documentary evidence from its investigation upon request of the customer.

(4) A notice from a customer is sufficient under this section if it sets forth or otherwise enables the business to identify the name and account number of customer services affected and indicates the customer's belief that an amount included on a billing under RCW 82.16.090 (as recodified by this act) is erroneous.

(5) Upon written request of a business, a city or town shall provide in a timely manner copies of any maps, street addresses, geographical information system data bases, or other information in its possession that would assist in determining the location of customers of the business, unless the information would be exempt from public inspection and copying under chapter 42.17 RCW. Information obtained by a business under this subsection may not be used for commercial purposes.

(6) A city or town shall notify a business of any annexations at least sixty days before the annexation is effective.

(7) A pattern of willful violations of this section by a business is an unfair and deceptive act or practice and unfair method of competition in the conduct of trade or commerce for the purposes of the consumer protection act under chapter 19.86 RCW.

NEW SECTION. Sec. 3. RCW 82.16.090 is recodified as a section in chapter 82.32A RCW.

NEW SECTION. Sec. 4. The requirement under RCW 82.16.090 (as recodified by this act) that cable television and telephone businesses include the rates of taxes on customer billings does not apply to customer billings issued before January 1, 2001.