S-4162.2  _______________________________________________

                         SENATE BILL 6817

          _______________________________________________

State of Washington      56th Legislature     2000 Regular Session

By Senators Haugen, Goings, Gardner and Costa

Read first time 02/01/2000.  Referred to Committee on Transportation.

Depositing the retail car rental tax into the multimodal fund.

    AN ACT Relating to depositing retail car rental taxes into the multimodal fund; amending RCW 82.08.020; providing a retroactive effective date; and declaring an emergency.

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

    Sec. 1.  RCW 82.08.020 and 1998 c 321 s 36 (Referendum Bill No. 49) are each amended to read as follows:

    (1) There is levied and there shall be collected a tax on each retail sale in this state equal to six and five-tenths percent of the selling price.

    (2) There is levied and there shall be collected an additional tax on each retail car rental, regardless of whether the vehicle is licensed in this state, equal to five and nine-tenths percent of the selling price.  The revenue collected under this subsection shall be deposited ((and distributed in the same manner as motor vehicle excise tax revenue collected under RCW 82.44.020(1))) into the multimodal fund.

    (3) The taxes imposed under this chapter shall apply to successive retail sales of the same property.

    (4) The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.

NEW SECTION. Sec. 2.  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, is remedial in nature, and takes effect retroactively as of January 1, 2000.

                            --- END ---