[atlas:bill]

AN ACT Relating to energy assistance; amending RCW 82.12.022; and adding new sections to chapter 82.16 RCW.

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

NEW SECTION. Sec. 1. A new section is added to chapter 82.16 RCW to read as follows:

(1) The department will determine the amount of revenue collected under RCW 82.16.020(1) (b) and (c) beginning January 1, 2002, and every year thereafter.

(2) Beginning January 1, 2003, and every year thereafter, moneys collected under RCW 82.16.020(1) (b) and (c) that exceed one hundred five percent of the prior calendar year's collections will be deposited on or before the first day of the second calendar quarter into the energy assistance account created under section 3 of this act.

Sec. 2. RCW 82.12.022 and 1994 c 124 s 9 are each amended to read as follows:

(1) There is hereby levied and there shall be collected from every person in this state a use tax for the privilege of using natural gas or manufactured gas within this state as a consumer.

(2) The tax shall be levied and collected in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the public utility tax on gas distribution businesses under RCW 82.16.020. The "value of the article used" does not include any amounts that are paid for the hire or use of a gas distribution business as defined in RCW 82.16.010(7) in transporting the gas subject to tax under this subsection if those amounts are subject to tax under that chapter.

(3) The tax levied in this section shall not apply to the use of natural or manufactured gas delivered to the consumer by other means than through a pipeline.

(4) The tax levied in this section shall not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 82.16.020 with respect to the gas for which exemption is sought under this subsection.

(5) There shall be a credit against the tax levied under this section in an amount equal to any tax paid by:

(a) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 82.16.020 by another state with respect to the gas for which a credit is sought under this subsection; or

(b) The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this subsection.

(6) The use tax hereby imposed shall be paid by the consumer to the department.

(7) There is imposed a reporting requirement on the person who delivered the gas to the consumer to make a quarterly report to the department. Such report shall contain the volume of gas delivered, name of the consumer to whom delivered, and such other information as the department shall require by rule.

(8)(a) The department will determine the amount of revenue collected under this section beginning January 1, 2002, and every year thereafter.

(b) Beginning January 1, 2003, and every year thereafter, moneys collected under this section that exceed one hundred five percent of the prior calendar year's collections will be deposited on or before the first day of the second calendar quarter into the energy assistance account created under section 3 of this act.

(9) The department may adopt rules under chapter 34.05 RCW for the administration and enforcement of sections 1 through 6, chapter 384, Laws of 1989.

NEW SECTION. Sec. 3. A new section is added to chapter 82.16 RCW to read as follows:

(1) The energy assistance account is created in the custody of the state treasurer. All receipts from section 1 of this act and RCW 82.12.022(8) must be deposited into the account. Only the director of the department of community, trade, and economic development or the director's designee may authorize expenditures from the account. The account is subject to allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures.

(2) The director of the department of community, trade, and economic development will distribute the money to the grantees or charitable organizations of the department of community, trade, and economic development which administer federally funded energy assistance programs for the state. Expenditures from the account must be used only for the elderly on fixed incomes or low-income individuals. The department of community, trade, and economic development may adopt rules necessary to administer this section, including reasonable guidelines for determining which elderly on fixed incomes or low-income individuals qualify for assistance.