2030.E AMS .... WILS 039

EHB 2030 - S AMD 308

By Senator Kastama

4/10/03 NOT ADOPTED

On page 9, after line 30, strike section 14 of the act and insert the following:

"NEW SECTION. Sec. 14. MUNICIPAL BUSINESS AND OCCUPATION TAX-- IMPLEMENTATION BY CITIES--CONTINGENT AUTHORITY. Cities imposing business and occupation taxes must comply with all requirements of sections 2 through 12 of this act by December 31, 2004. A city that has not complied with the requirements of sections 2 through 12 of this act by December 31, 2004, may not impose a tax that is imposed by a city on the privilege of engaging in business activities. Cities imposing business and occupation taxes after December 31, 2004, must comply with sections 2 through 12 of this act. Cities imposing business and occupation taxes on or after January 1, 2008, must also comply with section 13 of this act."

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EFFECT: Technical amendment clarifying that the apportionment provisions do not apply until January 1, 2008.