BILL REQ. #:  S-0799.1 

Read first time 01/22/2003.   Referred to Committee on Highways & Transportation.

     AN ACT Relating to a fee on studded tires; amending RCW 46.37.4216; creating a new section; providing an effective date; and declaring an emergency.

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

NEW SECTION.  Sec. 1   The legislature finds that substantial pavement damage is caused by studded tire use. Therefore, to offset pavement maintenance and preservation costs, a surcharge is established to recognize and to recover the cost of studded tire damage to the roadways.

Sec. 2   RCW 46.37.4216 and 1999 c 219 s 3 are each amended to read as follows:
     (1) Beginning July 1, 2001, a person may not sell a studded tire or sell a stud for installation in a tire unless the stud qualifies as a lightweight stud under RCW 46.04.272.
     (2)(a) Beginning July 1, 2003, a fee of fifteen dollars per tire is levied on the sale of each studded tire and lightweight studded tire, regardless of the wholesale or retail value of the studded tire.
     (b) The buyer of the tire shall pay the fee to the seller, and each seller shall collect from the buyer the full amount of the fee. Within twenty-five days after the end of the month in which the fees are collected, the seller shall send the amount of fees collected from the buyer by the seller to the department of revenue, acting in a custodial capacity, for deposit in the motor vehicle fund.
     (c) Chapter 82.32 RCW applies to the fees imposed by this section. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the fees imposed by this section.

NEW SECTION.  Sec. 3   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.