_______________________________________________
SUBSTITUTE HOUSE BILL 1915
_______________________________________________
Passed Legislature - 2001 Regular Session
State of Washington 57th Legislature 2001
Regular Session
By
Read first time . Referred to Committee on .
Modifying wine and
cider provisions.
AN ACT Relating to
modifying wine and cider provisions by removing a termination date; amending
RCW 66.24.210; providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
Sec. 1. RCW 66.24.210 and 1997 c
321 s 8 are each amended to read as follows:
(1) There is hereby
imposed upon all wines except cider sold to wine distributors and the
Washington state liquor control board, within the state a tax at the rate of
twenty and one-fourth cents per liter. There is hereby imposed on all cider
sold to wine distributors and the Washington state liquor control board within
the state a tax at the rate of three and fifty-nine one-hundredths cents per
liter: PROVIDED, HOWEVER, That wine sold or shipped in bulk from one winery to
another winery shall not be subject to such tax. The tax provided for in this
section shall be collected by direct payments based on wine purchased by wine
distributors. Every person purchasing wine under the provisions of this
section shall on or before the twentieth day of each month report to the board
all purchases during the preceding calendar month in such manner and upon such
forms as may be prescribed by the board, and with such report shall pay the tax
due from the purchases covered by such report unless the same has previously
been paid. Any such purchaser of wine whose applicable tax payment is not
postmarked by the twentieth day following the month of purchase will be
assessed a penalty at the rate of two percent a month or fraction thereof. The
board may require that every such person shall execute to and file with the
board a bond to be approved by the board, in such amount as the board may fix,
securing the payment of the tax. If any such person fails to pay the tax when
due, the board may forthwith suspend or cancel the license until all taxes are
paid.
(2) An additional tax
is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax
payable under subsection (1) of this section. All revenues collected during
any month from this additional tax shall be transferred to the state general
fund by the twenty-fifth day of the following month.
(3) An additional tax
is imposed on wines subject to tax under subsection (1) of this section, at the
rate of one-fourth of one cent per liter for wine sold after June 30, 1987.
After June 30, 1996, such additional tax does not apply to cider. An
additional tax of five one-hundredths of one cent per liter is imposed on cider
sold after June 30, 1996. ((The additional taxes imposed by this subsection
(3) shall cease to be imposed on July 1, 2001.)) All revenues collected
under this subsection (3) shall be disbursed quarterly to the Washington wine
commission for use in carrying out the purposes of chapter 15.88 RCW.
(4) An additional tax
is imposed on all wine subject to tax under subsection (1) of this section.
The additional tax is equal to twenty-three and forty-four one-hundredths cents
per liter on fortified wine as defined in RCW 66.04.010(((37))) (38)
when bottled or packaged by the manufacturer, one cent per liter on all other
wine except cider, and eighteen one-hundredths of one cent per liter on cider.
All revenues collected during any month from this additional tax shall be
deposited in the violence reduction and drug enforcement account under RCW
69.50.520 by the twenty-fifth day of the following month.
(5)(a) An additional
tax is imposed on all cider subject to tax under subsection (1) of this
section. The additional tax is equal to two and four one-hundredths cents per
liter of cider sold after June 30, 1996, and before July 1, 1997, and is equal
to four and seven one-hundredths cents per liter of cider sold after June 30,
1997.
(b) All revenues
collected from the additional tax imposed under this subsection (5) shall be
deposited in the health services account under RCW 43.72.900.
(6) For the purposes of
this section, "cider" means table wine that contains not less than
one-half of one percent of alcohol by volume and not more than seven percent of
alcohol by volume and is made from the normal alcoholic fermentation of the
juice of sound, ripe apples or pears. "Cider" includes, but is not
limited to, flavored, sparkling, or carbonated cider and cider made from
condensed apple or pear must.
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, and takes effect
July 1, 2001.
