BILL REQ. #:  H-3453.1 

Read first time 01/16/2004.   Referred to Committee on Finance.

     AN ACT Relating to the taxation of internet services; and amending RCW 35.21.717.

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

Sec. 1   RCW 35.21.717 and 2002 c 181 s 1 are each amended to read as follows:
     Until July 1, ((2004)) 2006, a city or town may not impose any new taxes or fees specific to internet service providers. A city or town may tax internet service providers under generally applicable business taxes or fees, at a rate not to exceed the rate applied to a general service classification. For the purposes of this section, "internet service" has the same meaning as in RCW 82.04.297.