BILL REQ. #: H-2534.4
State of Washington | 58th Legislature | 2003 Regular Session |
Read first time 03/26/2003. Referred to Committee on Transportation.
AN ACT Relating to transportation and financing; amending RCW 46.16.070, 46.68.035, 82.38.030, 82.38.035, and 82.38.047; reenacting and amending RCW 82.36.025, 46.68.090, and 46.68.110; adding a new section to chapter 82.44 RCW; adding new sections to chapter 70.94 RCW; creating a new section; providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 101 RCW 46.16.070 and 1994 c 262 s 8 are each amended to
read as follows:
(1) In lieu of all other vehicle licensing fees, unless
specifically exempt, and in addition to ((the excise tax prescribed in
chapter 82.44 RCW and)) the mileage fees prescribed for buses and
stages in RCW 46.16.125, there shall be paid and collected annually for
each truck, motor truck, truck tractor, road tractor, tractor, bus,
auto stage, or for hire vehicle with seating capacity of more than six,
based upon the declared combined gross weight or declared gross weight
thereof pursuant to the provisions of chapter 46.44 RCW, the following
licensing fees by such gross weight:
DECLARED GROSS WEIGHT | SCHEDULE A | SCHEDULE B | ||||
4,000 lbs. | . . . . . . . . . . . . | $ | 37.00 | . . . . . . . . . . . . | $ | 37.00 |
6,000 lbs. | . . . . . . . . . . . . | $ | 44.00 | . . . . . . . . . . . . | $ | 44.00 |
8,000 lbs. | . . . . . . . . . . . . | $ | 55.00 | . . . . . . . . . . . . | $ | 55.00 |
10,000 lbs. | . . . . . . . . . . . . | $ | 62.00 | . . . . . . . . . . . . | $ | 62.00 |
(( | ||||||
12,000 lbs. | . . . . . . . . . . . . | $ | 79.00 | . . . . . . . . . . . . | $ | 79.00 |
14,000 lbs. | . . . . . . . . . . . . | $ | 90.00 | . . . . . . . . . . . . | $ | 90.00 |
16,000 lbs. | . . . . . . . . . . . . | $ | 102.00 | . . . . . . . . . . . . | $ | 102.00 |
18,000 lbs. | . . . . . . . . . . . . | $ | 154.00 | . . . . . . . . . . . . | $ | 154.00 |
20,000 lbs. | . . . . . . . . . . . . | $ | 171.00 | . . . . . . . . . . . . | $ | 171.00 |
22,000 lbs. | . . . . . . . . . . . . | $ | 185.00 | . . . . . . . . . . . . | $ | 185.00 |
24,000 lbs. | . . . . . . . . . . . . | $ | 200.00 | . . . . . . . . . . . . | $ | 200.00 |
26,000 lbs. | . . . . . . . . . . . . | $ | 211.00 | . . . . . . . . . . . . | $ | 211.00 |
28,000 lbs. | . . . . . . . . . . . . | $ | 249.00 | . . . . . . . . . . . . | $ | 249.00 |
30,000 lbs. | . . . . . . . . . . . . | $ | 287.00 | . . . . . . . . . . . . | $ | 287.00 |
32,000 lbs. | . . . . . . . . . . . . | $ | 346.00 | . . . . . . . . . . . . | $ | 346.00 |
34,000 lbs. | . . . . . . . . . . . . | $ | 368.00 | . . . . . . . . . . . . | $ | 368.00 |
36,000 lbs. | . . . . . . . . . . . . | $ | 399.00 | . . . . . . . . . . . . | $ | 399.00 |
38,000 lbs. | . . . . . . . . . . . . | $ | 438.00 | . . . . . . . . . . . . | $ | 438.00 |
40,000 lbs. | . . . . . . . . . . . . | $ | 501.00 | . . . . . . . . . . . . | $ | 501.00 |
42,000 lbs. | . . . . . . . . . . . . | $ | 521.00 | . . . . . . . . . . . . | $ | 611.00 |
44,000 lbs. | . . . . . . . . . . . . | $ | 532.00 | . . . . . . . . . . . . | $ | 622.00 |
46,000 lbs. | . . . . . . . . . . . . | $ | 572.00 | . . . . . . . . . . . . | $ | 662.00 |
48,000 lbs. | . . . . . . . . . . . . | $ | 596.00 | . . . . . . . . . . . . | $ | 686.00 |
50,000 lbs. | . . . . . . . . . . . . | $ | 647.00 | . . . . . . . . . . . . | $ | 737.00 |
52,000 lbs. | . . . . . . . . . . . . | $ | 680.00 | . . . . . . . . . . . . | $ | 770.00 |
54,000 lbs. | . . . . . . . . . . . . | $ | 734.00 | . . . . . . . . . . . . | $ | 824.00 |
56,000 lbs. | . . . . . . . . . . . . | $ | 775.00 | . . . . . . . . . . . . | $ | 865.00 |
58,000 lbs. | . . . . . . . . . . . . | $ | 806.00 | . . . . . . . . . . . . | $ | 896.00 |
60,000 lbs. | . . . . . . . . . . . . | $ | 859.00 | . . . . . . . . . . . . | $ | 949.00 |
62,000 lbs. | . . . . . . . . . . . . | $ | 921.00 | . . . . . . . . . . . . | $ | 1,011.00 |
64,000 lbs. | . . . . . . . . . . . . | $ | 941.00 | . . . . . . . . . . . . | $ | 1,031.00 |
66,000 lbs. | . . . . . . . . . . . . | $ | 1,048.00 | . . . . . . . . . . . . | $ | 1,138.00 |
68,000 lbs. | . . . . . . . . . . . . | $ | 1,093.00 | . . . . . . . . . . . . | $ | 1,183.00 |
70,000 lbs. | . . . . . . . . . . . . | $ | 1,177.00 | . . . . . . . . . . . . | $ | 1,267.00 |
72,000 lbs. | . . . . . . . . . . . . | $ | 1,259.00 | . . . . . . . . . . . . | $ | 1,349.00 |
74,000 lbs. | . . . . . . . . . . . . | $ | 1, 368.00 | . . . . . . . . . . . . | $ | 1,458.00 |
76,000 lbs. | . . . . . . . . . . . . | $ | 1,478.00 | . . . . . . . . . . . . | $ | 1,568.00 |
78,000 lbs. | . . . . . . . . . . . . | $ | 1,614.00 | . . . . . . . . . . . . | $ | 1,704.00 |
80,000 lbs. | . . . . . . . . . . . . | $ | 1,742.00 | . . . . . . . . . . . . | $ | 1,832.00 |
82,000 lbs. | . . . . . . . . . . . . | $ | 1,863.00 | . . . . . . . . . . . . | $ | 1,953.00 |
84,000 lbs. | . . . . . . . . . . . . | $ | 1,983.00 | . . . . . . . . . . . . | $ | 2,073.00 |
86,000 lbs. | . . . . . . . . . . . . | $ | 2,104.00 | . . . . . . . . . . . . | $ | 2,194.00 |
88,000 lbs. | . . . . . . . . . . . . | $ | 2,225.00 | . . . . . . . . . . . . | $ | 2,315.00 |
90,000 lbs. | . . . . . . . . . . . . | $ | 2,346.00 | . . . . . . . . . . . . | $ | 2,436.00 |
92,000 lbs. | . . . . . . . . . . . . | $ | 2,466.00 | . . . . . . . . . . . . | $ | 2,556.00 |
94,000 lbs. | . . . . . . . . . . . . | $ | 2,587.00 | . . . . . . . . . . . . | $ | 2,677.00 |
96,000 lbs. | . . . . . . . . . . . . | $ | 2,708.00 | . . . . . . . . . . . . | $ | 2,798.00 |
98,000 lbs. | . . . . . . . . . . . . | $ | 2,829.00 | . . . . . . . . . . . . | $ | 2,919.00 |
100,000 lbs. | . . . . . . . . . . . . | $ | 2,949.00 | . . . . . . . . . . . . | $ | 3,039.00 |
102,000 lbs. | . . . . . . . . . . . . | $ | 3,070.00 | . . . . . . . . . . . . | $ | 3,160.00 |
104,000 lbs. | . . . . . . . . . . . . | $ | 3,191.00 | . . . . . . . . . . . . | $ | 3,281.00 |
105,500 lbs. | . . . . . . . . . . . . | $ | 3,312.00 | . . . . . . . . . . . . | $ | 3,402.00 |
Sec. 102 RCW 46.68.035 and 2000 2nd sp.s. c 4 s 8 are each
amended to read as follows:
All proceeds from combined vehicle licensing fees received by the
director for vehicles licensed under RCW 46.16.070 and 46.16.085 shall
be forwarded to the state treasurer to be distributed into accounts
according to the following method:
(1) The sum of two dollars for each vehicle shall be deposited into
the multimodal transportation account, except that for each vehicle
registered by a county auditor or agent to a county auditor pursuant to
RCW 46.01.140, the sum of two dollars shall be credited to the current
county expense fund.
(2) The remainder shall be distributed as follows:
(a) ((23.677)) 21.963 percent shall be deposited into the state
patrol highway account of the motor vehicle fund;
(b) ((1.521)) 1.411 percent shall be deposited into the Puget Sound
ferry operations account of the motor vehicle fund; and
(c) The remaining proceeds shall be deposited into the motor
vehicle fund.
NEW SECTION. Sec. 201 A new section is added to chapter 82.44
RCW to read as follows:
(1) There is levied and there shall be collected a vehicle transfer
tax on motor vehicles for the privilege of using the transportation
system in this state.
(2) For those motor vehicle transactions that are taxable under RCW
82.08.020, the tax levied under this section shall be equal to
six-tenths of one percent of the selling price.
(3) For those motor vehicle transactions that are taxable under RCW
82.12.020, the tax levied under this section shall be equal to
six-tenths of one percent of the value of the article used.
(4) For the purposes of this section, "motor vehicle" has the
meaning provided in RCW 46.04.320, but does not include farm tractors
or farm vehicles as defined in RCW 46.04.180 and 46.04.181, off-road
and nonhighway vehicles as defined in RCW 46.09.020, and snowmobiles as
defined in RCW 46.10.010.
(5) The tax imposed in this section shall be collected in the same
manner as excise taxes collected under chapters 82.08 and 82.12 RCW.
(6) The revenue collected under this section shall be deposited
into the multimodal transportation account created under RCW 47.66.070.
Sec. 301 RCW 82.36.025 and 1999 c 269 s 16 and 1999 c 94 s 29 are
each reenacted and amended to read as follows:
(1) A motor vehicle fuel tax rate of twenty-three cents per gallon
((shall apply)) applies to the sale, distribution, or use of motor
vehicle fuel.
(2) Beginning July 1, 2003, an additional and cumulative motor fuel
tax rate of three cents per gallon applies to the sale, distribution,
or use of motor vehicle fuel.
Sec. 302 RCW 82.38.030 and 2002 c 183 s 2 are each amended to
read as follows:
(1) There is hereby levied and imposed upon special fuel users a
tax at the rate ((computed in the manner provided in RCW 82.36.025 on
each)) of twenty-three cents per gallon of special fuel, or each one
hundred cubic feet of compressed natural gas, measured at standard
pressure and temperature.
(2) Beginning July 1, 2003, an additional and cumulative tax rate
of three cents per gallon of special fuel, or each one hundred cubic
feet of compressed natural gas, measured at standard pressure and
temperature shall be imposed on special fuel users.
(3) The tax is imposed ((by subsection (1) of this section is
imposed)) when:
(a) Special fuel is removed in this state from a terminal if the
special fuel is removed at the rack unless the removal is to a licensed
exporter for direct delivery to a destination outside of the state, or
the removal is to a special fuel distributor for direct delivery to an
international fuel tax agreement licensee under RCW 82.38.320;
(b) Special fuel is removed in this state from a refinery if either
of the following applies:
(i) The removal is by bulk transfer and the refiner or the owner of
the special fuel immediately before the removal is not a licensee; or
(ii) The removal is at the refinery rack unless the removal is to
a licensed exporter for direct delivery to a destination outside of the
state, or the removal is to a special fuel distributor for direct
delivery to an international fuel tax agreement licensee under RCW
82.38.320;
(c) Special fuel enters into this state for sale, consumption, use,
or storage if either of the following applies:
(i) The entry is by bulk transfer and the importer is not a
licensee; or
(ii) The entry is not by bulk transfer;
(d) Special fuel is sold or removed in this state to an unlicensed
entity unless there was a prior taxable removal, entry, or sale of the
special fuel;
(e) Blended special fuel is removed or sold in this state by the
blender of the fuel. The number of gallons of blended special fuel
subject to tax is the difference between the total number of gallons of
blended special fuel removed or sold and the number of gallons of
previously taxed special fuel used to produce the blended special fuel;
(f) Dyed special fuel is used on a highway, as authorized by the
internal revenue code, unless the use is exempt from the special fuel
tax;
(g) Dyed special fuel is held for sale, sold, used, or is intended
to be used in violation of this chapter;
(h) Special fuel purchased by an international fuel tax agreement
licensee under RCW 82.38.320 is used on a highway; and
(i) Special fuel is sold by a licensed special fuel supplier to a
special fuel distributor, special fuel importer, or special fuel
blender and the special fuel is not removed from the bulk transfer-terminal system.
(((3))) (4) The tax imposed by this chapter, if required to be
collected by the licensee, is held in trust by the licensee until paid
to the department, and a licensee who appropriates or converts the tax
collected to his or her own use or to any use other than the payment of
the tax to the extent that the money required to be collected is not
available for payment on the due date as prescribed in this chapter is
guilty of a felony, or gross misdemeanor in accordance with the theft
and anticipatory provisions of Title 9A RCW. A person, partnership,
corporation, or corporate officer who fails to collect the tax imposed
by this section, or who has collected the tax and fails to pay it to
the department in the manner prescribed by this chapter, is personally
liable to the state for the amount of the tax.
Sec. 303 RCW 46.68.090 and 1999 c 269 s 2 and 1999 c 94 s 6 are
each reenacted and amended to read as follows:
(1) All moneys that have accrued or may accrue to the motor vehicle
fund from the motor vehicle fuel tax and special fuel tax shall be
first expended for purposes enumerated in (a) and (b) of this
subsection. The remaining net tax amount shall be distributed monthly
by the state treasurer in ((the proportions set forth in (c) through
(l))) accordance with subsections (2), (3), and (4) of this
((subsection)) section.
(a) For payment of refunds of motor vehicle fuel tax and special
fuel tax that has been paid and is refundable as provided by law;
(b) For payment of amounts to be expended pursuant to
appropriations for the administrative expenses of the offices of state
treasurer, state auditor, and the department of licensing of the state
of Washington in the administration of the motor vehicle fuel tax and
the special fuel tax, which sums shall be distributed monthly((;)).
(((c))) (2) All of the remaining net tax amount collected under RCW
82.36.025(1) and 82.38.030(1) shall be distributed as set forth in (a)
through (j) of this section.
(a) For distribution to the motor vehicle fund an amount equal to
44.387 percent to be expended for highway purposes of the state as
defined in RCW 46.68.130;
(((d))) (b) For distribution to the special category C account,
hereby created in the motor vehicle fund, an amount equal to 3.2609
percent to be expended for special category C projects. Special
category C projects are category C projects that, due to high cost
only, will require bond financing to complete construction.
The following criteria, listed in order of priority, shall be used
in determining which special category C projects have the highest
priority:
(i) Accident experience;
(ii) Fatal accident experience;
(iii) Capacity to move people and goods safely and at reasonable
speeds without undue congestion; and
(iv) Continuity of development of the highway transportation
network.
Moneys deposited in the special category C account in the motor
vehicle fund may be used for payment of debt service on bonds the
proceeds of which are used to finance special category C projects under
this subsection (((1)(d))) (2)(b);
(((e))) (c) For distribution to the Puget Sound ferry operations
account in the motor vehicle fund an amount equal to 2.3283 percent;
(((f))) (d) For distribution to the Puget Sound capital
construction account in the motor vehicle fund an amount equal to
2.3726 percent;
(((g))) (e) For distribution to the urban arterial trust account in
the motor vehicle fund an amount equal to 7.5597 percent;
(((h))) (f) For distribution to the transportation improvement
account in the motor vehicle fund an amount equal to 5.6739 percent and
expended in accordance with RCW 47.26.086;
(((i))) (g) For distribution to the cities and towns from the motor
vehicle fund an amount equal to 10.6961 percent in accordance with RCW
46.68.110;
(((j))) (h) For distribution to the counties from the motor vehicle
fund an amount equal to 19.2287 percent: (i) Out of which there shall
be distributed from time to time, as directed by the department of
transportation, those sums as may be necessary to carry out the
provisions of RCW 47.56.725; and (ii) less any amounts appropriated to
the county road administration board to implement the provisions of RCW
47.56.725(4), with the balance of such county share to be distributed
monthly as the same accrues for distribution in accordance with RCW
46.68.120;
(((k))) (i) For distribution to the county arterial preservation
account, hereby created in the motor vehicle fund an amount equal to
1.9565 percent. These funds shall be distributed by the county road
administration board to counties in proportions corresponding to the
number of paved arterial lane miles in the unincorporated area of each
county and shall be used for improvements to sustain the structural,
safety, and operational integrity of county arterials. The county road
administration board shall adopt reasonable rules and develop policies
to implement this program and to assure that a pavement management
system is used;
(((l))) (j) For distribution to the rural arterial trust account in
the motor vehicle fund an amount equal to 2.5363 percent and expended
in accordance with RCW 36.79.020.
(((2))) (3) One hundred percent of the net tax amount collected
under RCW 82.36.025(2) and 82.38.030(2) shall be distributed to the
motor vehicle account.
(4) Nothing in this section or in RCW 46.68.130 may be construed so
as to violate any terms or conditions contained in any highway
construction bond issues now or hereafter authorized by statute and
whose payment is by such statute pledged to be paid from any excise
taxes on motor vehicle fuel and special fuels.
Sec. 304 RCW 46.68.110 and 1999 c 269 s 3 and 1999 c 94 s 9 are
each reenacted and amended to read as follows:
Funds credited to the incorporated cities and towns of the state as
set forth in RCW 46.68.090(((1)(i))) (2)(g) shall be subject to
deduction and distribution as follows:
(1) One and one-half percent of such sums distributed under RCW
46.68.090(2)(g) shall be deducted monthly as such sums are credited and
set aside for the use of the department of transportation for the
supervision of work and expenditures of such incorporated cities and
towns on the city and town streets thereof, including the supervision
and administration of federal-aid programs for which the department of
transportation has responsibility: PROVIDED, That any moneys so
retained and not expended shall be credited in the succeeding biennium
to the incorporated cities and towns in proportion to deductions herein
made;
(2) Thirty-three one-hundredths of one percent of such funds
distributed under RCW 46.68.090(2)(g) shall be deducted monthly, as
such funds accrue, and set aside for the use of the department of
transportation for the purpose of funding the cities' share of the
costs of highway jurisdiction studies and other studies. Any funds so
retained and not expended shall be credited in the succeeding biennium
to the cities in proportion to the deductions made;
(3) One percent of such funds distributed under RCW 46.68.090(2)(g)
shall be deducted monthly, as such funds accrue, to be deposited in the
urban arterial trust account, to implement the city hardship assistance
program, as provided in RCW 47.26.164. However, any moneys so retained
and not required to carry out the program as of July 1st of each odd-numbered year thereafter, shall be provided within sixty days to the
treasurer and distributed in the manner prescribed in subsection (5) of
this section;
(4) After making the deductions under subsections (1) through (3)
of this section and RCW 35.76.050, 31.86 percent of the fuel tax
distributed to the cities and towns in RCW 46.68.090(((1)(i))) (2)(g)
shall be allocated to the incorporated cities and towns in the manner
set forth in subsection (5) of this section and subject to deductions
in subsections (1), (2), and (3) of this section, subject to RCW
35.76.050, to be used exclusively for: The construction, improvement,
chip sealing, seal-coating, and repair for arterial highways and city
streets as those terms are defined in RCW 46.04.030 and 46.04.120; the
maintenance of arterial highways and city streets for those cities with
a population of less than fifteen thousand; or the payment of any
municipal indebtedness which may be incurred in the construction,
improvement, chip sealing, seal-coating, and repair of arterial
highways and city streets; and
(5) The balance remaining to the credit of incorporated cities and
towns after such deduction shall be apportioned monthly as such funds
accrue among the several cities and towns within the state ratably on
the basis of the population last determined by the office of financial
management.
Sec. 305 RCW 82.38.035 and 2001 c 270 s 7 are each amended to
read as follows:
(1) A licensed supplier shall remit tax on special fuel to the
department as provided in RCW 82.38.030(((2)(a))) (3)(a). On a two-party exchange, or buy-sell agreement between two licensed suppliers,
the receiving exchange partner or buyer shall remit the tax.
(2) A refiner shall remit tax to the department on special fuel
removed from a refinery as provided in RCW 82.38.030(((2)(b))) (3)(b).
(3) An importer shall remit tax to the department on special fuel
imported into this state as provided in RCW 82.38.030(((2)(c))) (3)(c).
(4) A blender shall remit tax to the department on the removal or
sale of blended special fuel as provided in RCW 82.38.030(((2)(e)))
(3)(e).
(5) A dyed special fuel user shall remit tax to the department on
the use of dyed special fuel as provided in RCW 82.38.030(((2)(f)))
(3)(f).
Sec. 306 RCW 82.38.047 and 1998 c 176 s 55 are each amended to
read as follows:
A terminal operator is jointly and severally liable for remitting
the tax imposed under RCW 82.38.030(((1))) if, in connection with the
removal of special fuel that is not dyed or marked in accordance with
internal revenue service requirements, the terminal operator provides
a person with a bill of lading, shipping paper, or similar document
indicating that the special fuel is dyed or marked in accordance with
internal revenue service requirements.
NEW SECTION. Sec. 401 A new section is added to chapter 70.94
RCW to read as follows:
In addition to other fees and taxes required under this chapter,
registered owners of motor vehicles as defined in RCW 46.04.320 shall
annually, upon renewal, pay a clean air fee of two dollars. The
proceeds of this clean air fee must be deposited in a segregated
subaccount of the air pollution control account created in RCW
70.94.015.
NEW SECTION. Sec. 402 A new section is added to chapter 70.94
RCW to read as follows:
(1) Money from the clean air fee under section 401 of this act may
be used for any purpose under this chapter, including but not limited
to the following:
(a) Retrofitting motor vehicles, including school buses and transit
fleets, with exhaust emission control devices;
(b) Reducing air contaminant emissions and cleaning up air
pollution;
(c) Reducing and eliminating toxic air contaminants;
(d) Providing funding for the differential costs of cleaner and
alternative fuels and vehicles that reduce air emissions and allow
advanced exhaust emission control devices to be used, including
ultralow sulfur diesel fuel, biodiesel, and natural gas;
(e) Providing funding for infrastructure necessary to allow fleets
to use alternative, cleaner fuels; and
(f) Administrative and operating costs of air pollution control
authorities and, where there is no air pollution control agency, the
department, to develop and oversee the air pollution cleanup programs
identified in this section.
(2) Money from the clean air fee under section 401 of this act is
subject to distribution as follows:
(a) Eighty percent of the money must be distributed to the air
pollution control authorities created under this chapter. The money
must be distributed in direct proportion with the amount of fees
imposed under section 401 of this act that are collected within the
boundaries of each authority. However, an amount in direct proportion
with those fees collected in counties for which no air pollution
control authority exists must be distributed to the department.
(b) Twenty percent of the money from the fee under section 401 of
this act must be distributed to the department and used by the
department for the following purposes:
(i) Retrofitting motor vehicles, including school buses and transit
fleets, with exhaust emission control devices;
(ii) Reducing air contaminant emissions and cleaning up air
pollution;
(iii) Reducing and eliminating toxic air contaminants;
(iv) Providing funding for the differential costs of cleaner and
alternative fuels and vehicles that reduce air emissions and allow
advanced exhaust emission control devices to be used, including
ultralow sulfur diesel fuel, biodiesel, and natural gas;
(v) Providing funding for infrastructure necessary to allow fleets
to use alternative, cleaner fuels; and
(vi) Administrative and operating costs of air pollution control
authorities and, where there is no air pollution control agency, the
department, to develop and oversee the air pollution cleanup programs
identified in this section.
(3) Money in the air pollution control account may be spent by the
department only after appropriation.
NEW SECTION. Sec. 501
NEW SECTION. Sec. 502 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, 2003.