2030.E AMS .... WILS 038

EHB 2030 - S AMD 306

By Senators Franklin, Regala, Spanel, Franklin, Shin, Kline, Thibaudeau, Fairley

4/10/03 NOT ADOPTED

On page 8, line 34, after "(4)" insert the following:

"Notwithstanding subsections (1) through (3) of this section, if any amounts are allocated or apportioned under subsections (1) through (3) of this section to a city or area in this state that does not impose a business and occupation tax, then the city or town that taxes the activity may impose a tax on the total gross income of the taxpayer with respect to the activity that is subject to tax in the city or town.

(5)"

--- END ---

EFFECT: Prevents apportionment to jurisdictions that impose no B&O tax to allow the income to be taxed at least once.