BILL REQ. #:  S-4185.1 

Read first time 01/27/2004.   Referred to Committee on Natural Resources, Energy & Water.

     AN ACT Relating to the distribution of privilege taxes paid by nonhydroelectric generating facilities; and amending RCW 54.28.050.

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

Sec. 1   RCW 54.28.050 and 1982 1st ex.s. c 35 s 21 are each amended to read as follows:
     (1) After computing the tax imposed by RCW 54.28.020(1), the department of revenue shall instruct the state treasurer, after placing thirty-seven and six-tenths percent in the state general fund to be dedicated for the benefit of the public schools, to distribute the balance collected under RCW 54.28.020(1)(a) to each county in proportion to the gross revenue from sales made within each county; and to distribute the balance collected under RCW 54.28.020(1) (b) and (c) as follows:
     (a) If the entire generating facility, including reservoir, powerhouse, and dam, if any, is in a single county then all of the balance to the county where such generating facility is located.
     (b) If any reservoir is in more than one county, then to each county in which the reservoir or any portion thereof is located a percentage equal to the percentage determined by dividing the total cost of the generating facilities, including adjacent switching facilities, into twice the cost of land and land rights acquired for any reservoir within each county, land and land rights to be defined the same as used by the federal power commission.
     (c) If the powerhouse and dam, if any, in connection with such reservoir are in more than one county, the balance shall be divided sixty percent to the county in which the owning district is located and forty percent to the other county or counties or if said powerhouse and dam, if any, are owned by a joint operating agency organized under chapter 43.52 RCW, or by more than one district or are outside the county of the owning district, then ((to)) the balance shall be divided equally between the counties in which such facilities are located. ((If all of the powerhouse and dam, if any, are in one county, then the balance shall be distributed to the county in which the facilities are located.))
     (d) If an entire nonhydroelectric generating facility is located in more than one county, then the balance shall be distributed to each county in an amount equal to the percent of the original cost of the generating facility located in each county as compared to the total original cost of the generating facility.
     (2) The provisions of this section shall not apply to the distribution of taxes collected under RCW 54.28.025.