BILL REQ. #: S-0963.2
| State of Washington | 58th Legislature | 2003 Regular Session |
Read first time 02/14/2003. Referred to Committee on Government Operations & Elections.
AN ACT Relating to the taxation by a county of persons residing outside the state who are employed inside the county; and adding a new chapter to Title 36 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 The legislature finds that many people who
are gainfully employed in Washington state do not live in the state and
therefore pay little or no taxes from which many vital services are
funded. Recognizing the importance of maintaining roads and other
services, it is the purpose of this chapter to supplement the revenues
of counties.
NEW SECTION. Sec. 2 The legislative authority of a county may
impose an excise tax on persons residing outside the state who are
employed inside the county for the privilege of using local
governmental services in the county. The amount of the tax shall be
based upon the actual benefits received by persons residing outside the
state who are employed inside the county, including but not limited to
police and fire protection and the construction and maintenance of
streets. The county shall allocate to each city or town the amount of
taxes paid by nonresidents employed respectively in each city or town.
NEW SECTION. Sec. 3 A county legislative authority imposing a
tax under this chapter shall establish by ordinance all necessary and
appropriate procedures for the administration and collection of the
tax. The ordinance shall also provide that the due date for remittance
of the tax collected is thirty days following the collection month.
NEW SECTION. Sec. 4 Sections 1 through 3 of this act constitute
a new chapter in Title 36 RCW.