[atlas:bill]

AN ACT Relating to limiting taxation by limiting excessive license tab fees; adding a new section to chapter 46.16 RCW; creating new sections; and repealing RCW 46.16.060, 46.16.061, 46.16.650, 82.44.010, 82.44.015, 82.44.020, 82.44.022, 82.44.023, 82.44.025, 82.44.030, 82.44.041, 82.44.060, 82.44.065, 82.44.080, 82.44.090, 82.44.100, 82.44.110, 82.44.120, 82.44.130, 82.44.140, 82.44.150, 82.44.155, 82.44.157, 82.44.160, 82.44.170, 82.44.180, 82.44.900, 82.50.010, 82.50.060, 82.50.090, 82.50.170, 82.50.250, 82.50.400, 82.50.405, 82.50.410, 82.50.425, 82.50.435, 82.50.440, 82.50.460, 82.50.510, 82.50.520, 82.50.530, 82.50.540, and 82.50.901.

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

NEW SECTION. Sec. 1. A new section is added to chapter 46.16 RCW to read as follows:

(1) License tab fees shall be thirty dollars per year for motor vehicles, regardless of year, value, make, or model, beginning January 1, 2000.

(2) For the purposes of this section, "license tab fees" are defined as the general fees paid annually for licensing motor vehicles, including cars, sport utility vehicles, motorcycles, and motor homes.

NEW SECTION. Sec. 2. The following acts or parts of acts are each repealed:

(1) RCW 46.16.060 (License fee, general‑-Distribution of proceeds‑-House-moving dollies) and 1992 c 216 s 4, 1987 1st ex.s. c 9 s 3, 1985 c 380 s 13, 1981 c 342 s 8, 1975 1st ex.s. c 118 s 3, 1969 ex.s. c 170 s 3, 1969 c 99 s 5, 1965 c 25 s 1, 1961 ex.s. c 7 s 9, & 1961 c 12 s 46.16.060;

(2) RCW 46.16.061 (Additional fees to help defray costs of studies) and 1985 c 380 s 14, 1984 c 7 s 49, & 1963 ex.s. c 3 s 40;

(3) RCW 46.16.650 (License plates‑-Additional fee) and 1997 c 291 s 12 & 1987 c 178 s 1;

(4) RCW 82.44.010 (Definitions) and 1990 c 42 s 301, 1979 c 107 s 10, 1971 ex.s. c 299 s 54, 1967 c 121 s 4, 1963 c 199 s 1, & 1961 c 15 s 82.44.010;

(5) RCW 82.44.015 (Ride-sharing passenger motor vehicles excluded--Notice--Liability for tax) and 1996 c 244 s 7, 1993 c 488 s 3, 1982 c 142 s 1, & 1980 c 166 s 3;

(6) RCW 82.44.020 (Basic and clean air excise tax imposed--Exceptions--Liability of residents for out-of-state licensing) and 1998 c 321 s 3, 1993 sp.s. c 23 s 61, 1993 c 123 s 2, 1991 c 199 s 220, 1990 c 42 s 302, & 1988 c 191 s 1;

(7) RCW 82.44.022 (Credit on personal-use motor vehicle) and 1998 c 321 s 2;

(8) RCW 82.44.023 (Exemption--Rental cars--Alteration of license plate month and year tabs--Rules--Taxes upon sale) and 1998 c 321 s 38, 1998 c 145 s 1, 1994 c 227 s 3, & 1992 c 194 s 8;

(9) RCW 82.44.025 (Exemption--Vehicles of Taipei Economic and Cultural Office) and 1998 c 321 s 39 & 1996 c 139 s 3;

(10) RCW 82.44.030 (Tax on motor vehicle dealers) and 1971 ex.s. c 299 s 51 & 1961 c 15 s 82.44.030;

(11) RCW 82.44.041 (Valuation of vehicles) and 1998 c 321 s 4 & 1990 c 42 s 303;

(12) RCW 82.44.060 (Payment of tax based on registration year--Transfer of ownership) and 1990 c 42 s 304, 1981 c 222 s 12, 1979 c 158 s 233, 1975-'76 2nd ex.s. c 54 s 2, 1975 1st ex.s. c 118 s 14, 1963 c 199 s 4, & 1961 c 15 s 82.44.060;

(13) RCW 82.44.065 (Appeal of valuation) and 1990 c 42 s 305;

(14) RCW 82.44.080 (Tax additional) and 1961 c 15 s 82.44.080;

(15) RCW 82.44.090 (Penalty for issuing plates without collecting tax) and 1961 c 15 s 82.44.090;

(16) RCW 82.44.100 (Tax receipt) and 1961 c 15 s 82.44.100;

(17) RCW 82.44.110 (Disposition of revenue) and 1998 c 321 s 5, 1997 c 338 s 68, & 1997 c 149 s 911;

(18) RCW 82.44.120 (Refunds, collections of erroneous amounts--Claims--False statement, penalty) and 1993 c 307 s 3, 1990 c 42 s 307, 1989 c 68 s 2, 1983 c 26 s 3, 1979 c 120 s 2, 1975 1st ex.s. c 278 s 95, 1974 ex.s. c 54 s 4, 1967 c 121 s 2, 1963 c 199 s 5, & 1961 c 15 s 82.44.120;

(19) RCW 82.44.130 (Ad valorem taxation barred) and 1961 c 15 s 82.44.130;

(20) RCW 82.44.140 (Director of licensing may act) and 1979 c 158 s 237, 1967 c 121 s 3, & 1961 c 15 s 82.44.140;

(21) RCW 82.44.150 (Apportionment and distribution of motor vehicle excise taxes generally) and 1999 c 94 s 30, 1998 c 321 s 6, 1995 2nd sp.s. c 14 s 538, 1994 c 241 s 1, & 1993 c 491 s 2;

(22) RCW 82.44.155 (City police and fire protection assistance account--Distribution to cities and towns--Apportionment) and 1998 c 321 s 40, 1993 c 492 s 254, 1991 c 199 s 223, & 1990 c 42 s 309;

(23) RCW 82.44.157 (Transfer of funds pursuant to government service agreement) and 1994 c 266 s 14;

(24) RCW 82.44.160 (Distribution to municipal research council) and 1999 c 309 s 931 & 1995 c 28 s 1;

(25) RCW 82.44.170 (Computation of excise taxes when commingled with licensing fees) and 1990 c 42 s 311, 1987 c 244 s 56, & 1985 c 380 s 22;

(26) RCW 82.44.180 (Transportation fund--Deposits and distributions) and 1999 c 402 s 5, 1999 c 94 s 31, 1998 c 321 s 41, & 1995 c 269 s 2601;

(27) RCW 82.44.900 (Severability--Construction--1961 c 15) and 1961 c 15 s 82.44.900;

(28) RCW 82.50.010 (Definitions) and 1989 c 337 s 20, 1979 c 107 s 11, 1977 ex.s. c 22 s 6, 1971 ex.s. c 299 s 35, 1967 ex.s. c 149 s 44, & 1961 c 15 s 82.50.010;

(29) RCW 82.50.060 (Tax additional) and 1961 c 15 s 82.50.060;

(30) RCW 82.50.090 (Unlawful issuance of tax receipt--Penalty) and 1961 c 15 s 82.50.090;

(31) RCW 82.50.170 (Refund, collection of erroneous amounts--Penalty for false statement) and 1992 c 154 s 6;

(32) RCW 82.50.250 (Term "house trailer" construed) and 1967 ex.s. c 149 s 59;

(33) RCW 82.50.400 (Tax imposed--Collection--Transfer of ownership‑-Out-of-state registration to avoid tax, liability--Penalties) and 1999 c 277 s 9, 1993 c 238 s 7, 1992 c 154 s 5, 1990 c 42 s 320, 1979 c 123 s 1, 1975 1st ex.s. c 118 s 15, & 1971 ex.s. c 299 s 55;

(34) RCW 82.50.405 (Additional annual clean air excise tax) and 1991 c 199 s 226;

(35) RCW 82.50.410 (Rate--Minimum payable--Dealer tax) and 1998 c 321 s 23, 1991 c 199 s 225, 1990 c 42 s 321, 1979 c 123 s 2, 1975 1st ex.s. c 118 s 16, 1972 ex.s. c 144 s 2, & 1971 ex.s. c 299 s 56;

(36) RCW 82.50.425 (Valuation of travel trailers and campers) and 1990 c 42 s 323;

(37) RCW 82.50.435 (Appeal of valuation) and 1990 c 42 s 324;

(38) RCW 82.50.440 (Tax receipt--Records) and 1979 c 158 s 242, 1975 1st ex.s. c 9 s 2, & 1971 ex.s. c 299 s 59;

(39) RCW 82.50.460 (Notice of amount of tax payable--Contents) and 1979 c 123 s 3, 1975 1st ex.s. c 118 s 17, & 1971 ex.s. c 299 s 61;

(40) RCW 82.50.510 (Remittance of tax to state--Distribution to cities, towns, counties, and schools) and 1998 c 321 s 24, 1991 c 199 s 227, 1990 c 42 s 322, 1975-'76 2nd ex.s. c 75 s 1, & 1971 ex.s. c 299 s 66;

(41) RCW 82.50.520 (Exemptions) and 1983 c 26 s 4, 1979 c 123 s 4, & 1971 ex.s. c 299 s 67;

(42) RCW 82.50.530 (Ad valorem taxes prohibited as to mobile homes, travel trailers or campers--Loss of identity, subject to property tax) and 1999 c 92 s 1, 1993 c 32 s 1, 1981 c 304 s 32, & 1971 ex.s. c 299 s 68;

(43) RCW 82.50.540 (Taxed and licensed travel trailers or campers entitled to use of streets and highways) and 1971 ex.s. c 299 s 69; and

(44) RCW 82.50.901 (Effective dates--Operative dates--Expiration dates--1971 ex.s. c 299 ss 35-76) and 1971 ex.s. c 299 s 53.

NEW SECTION. Sec. 3. The provisions of this act are to be liberally construed to effectuate the policies and purposes of this act.

NEW SECTION. Sec. 4. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

NEW SECTION. Sec. 5. This act applies retroactively to January 1, 2000.