"NEW SECTION.  Sec. 1   A new section is added to chapter 82.80 RCW to read as follows:
     (1)(a) A county may fix and impose an annual vehicle fee of: (i) Twenty dollars per vehicle between July 1, 2005, and December 31, 2009; (ii) twenty-five dollars per vehicle between January 1, 2010, and December 31, 2014; and (iii) thirty dollars per vehicle for all fees imposed after December 31, 2014.
     (b) If a county does not impose an annual vehicle fee under (a) of this subsection within one year of the effective date of this section, then a city or town within the county may fix and impose an annual vehicle fee of: (i) Twenty dollars per vehicle between July 1, 2007, and December 31, 2009; (ii) twenty-five dollars per vehicle between January 1, 2010, and December 31, 2014; and (iii) thirty dollars per vehicle for all fees imposed after December 31, 2014.
     (2)(a) The annual vehicle fees authorized under subsection (1) of this section apply to each vehicle that is subject to license fees under RCW 46.16.0621 and for each vehicle that is subject to gross weight fees under RCW 46.16.070 with an unladen weight of ten thousand pounds or less, and that is determined by the department of licensing to be registered within the boundaries of the county, city, or town imposing the fee.
     (b) The following vehicles registered within the county boundaries for the purposes of the fee authorized in subsection (1)(a) of this section, or within the city or town boundaries for the purposes of the fee authorized in subsection (1)(b) of this section, are exempt from annual vehicle fees under this section: (i) Farm equipment as defined in RCW 46.04.181; (ii) vehicles licensed under RCW 46.16.374; and (iii) small trailers with an empty scale weight under one thousand pounds.
     (3) Annual vehicle fees under subsection (1)(a) or (b) of this section may be authorized by: (a) The county, city, or town legislative authority; or (b) a majority of the voters voting at a general or special election on a proposition to impose the annual vehicle fee submitted to the voters by the county, city, or town legislative authority.
     (4) The department of licensing shall administer and collect an annual vehicle fee imposed under this section on behalf of the county, city, or town at the time of registration renewal and remit the fee to the custody of the state treasurer for monthly distribution under subsection (7) of this section. A county, city, or town imposing a fee authorized under subsection (1) of this section, or initiating an exemption process under subsection (6) of this section, shall enter into a contract with the department of licensing. The contract must contain provisions that fully recover the costs to the department of licensing for the collection and administration of the fee.
     (5) A county, city, or town imposing an annual vehicle fee or initiating an exemption process under this section shall delay the effective date of the fee or exemption at least six months from the date the ordinance is enacted to allow the department of licensing to administer the fee or exemption.
     (6) A county, city, or town may develop and initiate an exemption process for the registered owners of vehicles residing within the boundaries of the county, city, or town: (a) Who are sixty-two years of age or older at the time payment of the fee is due and whose household income for the previous calendar year is less than an amount prescribed by the county, city, or town; or (b) who have a physical disability.
     (7)(a) Revenues generated by the annual vehicle fee under subsection (1)(a) of this section must be distributed to the levying county, and cities and towns contained in the county, based on the relative per capita population. County population under this subsection (7)(a) is equal to one and one-quarter multiplied by the unincorporated population of the county. In calculating the distributions, the county shall use the population estimates prepared by the state office of financial management.
     (b) Revenues generated by the annual vehicle fee under subsection (1)(b) of this section must be distributed to the levying city or town.
     (8) If a county imposes an annual vehicle fee under subsection (1)(a) of this section after a city or town has begun imposing the fee under subsection (1)(b) of this section, the city or town fee shall be reduced or eliminated so the combined fee does not exceed the amount authorized under subsection (1)(a) of this section. Cities or towns within a county imposing a fee under this section may not impose the fee at a rate that, when combined with the county rate, would exceed the total rate authorized under subsection (1) of this section.
     (9) The proceeds of a vehicle license fee imposed under this section shall be used by the county, city, or town strictly for transportation purposes in accordance with RCW 82.80.070.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.80 RCW to read as follows:
     (1) A county, city, or town may fix and impose an excise tax for the privilege of occupying a housing unit within the county, city, or town in such amounts as shall be fixed and determined by the county, city, or town; however, the excise tax may not exceed two dollars per month for each occupied housing unit. For the purposes of this section, "housing unit" means a building or portion thereof designed for or used as the residence or living quarters of one or more persons living together, or of one family. The excise tax may be authorized under this section by the county, city, or town legislative authority, or upon approval by a majority of the voters in the county, city, or town voting on a proposition at a general or special election. A county, city, or town imposing the tax provided for in this section may provide for its payment on a monthly, quarterly, or annual basis. Each local government may develop by ordinance or resolution rules for administering the tax including the reporting thereof. A county, city, or town imposing the tax authorized in this section may develop by ordinance or resolution rules that provide for exemptions from the tax for certain persons as the county, city, or town deems appropriate.
     (2)(a) If a county imposes this excise tax after a city or town has begun collecting this tax, the city or town tax shall be reduced or eliminated so the combined tax does not exceed the amount authorized under subsection (1) of this section. Cities or towns within a county imposing a tax under this section may not impose the tax at a rate that, when combined with the county rate, would exceed the total rate authorized under subsection (1) of this section; and
     (b) If the excise tax is county-wide, then revenues generated by the tax authorized under this section must be distributed to the levying county, and cities and towns contained in the county, based on the relative per capita population. County population under this section is equal to one and one-quarter multiplied by the unincorporated population of the county. In calculating the distributions, the county shall use the population estimates prepared by the state office of financial management.
     (3) The tax authorized under this section shall be used strictly for transportation purposes in accordance with RCW 82.80.070.

NEW SECTION.  Sec. 3   A new section is added to chapter 82.80 RCW to read as follows:
     (1) A county, city, or town may impose an excise tax, for the privilege of engaging in business, of up to two dollars per employee per month on all employers or any class or classes of employers, public and private, measured by the number of full-time equivalent employees. In no event may the total taxes imposed under this section exceed two dollars per employee per month for any single employer. The county, city, or town imposing the tax authorized in this section may provide for exemptions from the tax for such educational, cultural, health, charitable, or religious organizations as it deems appropriate.
     (2) The excise tax may be authorized under this section by the county, city, or town legislative authority, or upon approval by a majority of the voters in the county, city, or town voting on a proposition at a general or special election. A county, city, or town imposing the tax provided for in this section may provide for its payment on a monthly, quarterly, or annual basis. Each local government may develop by ordinance or resolution rules for administering the tax including the reporting thereof.
     (3)(a) Counties, cities, or towns may contract with the state department of revenue or other appropriate entities for administration and collection of the tax if the exemptions authorized in subsection (1) of this section are uniform among the jurisdictions imposing the tax within a county. The contract shall provide for deduction of an amount for administration and collection expenses. If the excise tax is imposed county-wide, the department shall remit the tax to the custody of the state treasurer for monthly distribution under subsection (4)(b) of this section. If the excise tax is levied by a city or town, the department shall remit the tax to the custody of the state treasurer for monthly distribution to the city or town imposing the tax.
     (b) If the department of revenue is contracted for administration and collection of the tax, all provisions of chapter 82.32 RCW shall be applicable to the tax imposed under this section. The employment security department shall provide to the department of revenue such information necessary for the department of revenue to administer the tax. The department of revenue must receive at least seventy-five days' notice of the imposition of the tax, and collection can begin only on the first day of January, April, July, or October.
     (4)(a) If a county imposes this excise tax after a city or town has begun collecting this tax, the city or town tax shall be reduced or eliminated so the combined tax does not exceed the amount authorized under subsection (1) of this section. Cities or towns within a county imposing a tax under this section may not impose the tax at a rate that, when combined with the county rate, would exceed the total rate authorized under subsection (1) of this section; and
     (b) If the excise tax is county-wide, revenues generated by the tax authorized under this section must be distributed to the levying county, and cities and towns contained in the county, based on the relative per capita population. County population under this section is equal to one and one-quarter multiplied by the unincorporated population of the county. In calculating the distributions, the county shall use the population estimates prepared by the state office of financial management.
     (5) The proceeds of this tax shall be used strictly for transportation purposes in accordance with RCW 82.80.070.
     (6) For purposes of this section, "employer" has the same meaning as defined in RCW 50.04.080.

NEW SECTION.  Sec. 4   A new section is added to chapter 82.80 RCW to read as follows:
     (1) A county, city, or town may impose special assessments on all property within the county to support transportation improvements that benefit county, city, or town property owners. The assessments shall not exceed fifty dollars annually per parcel. The assessment rate authorized or adopted shall be uniformly applied to all parcels within the county, city, or town. The assessments may be authorized under this section by the county, city, or town legislative authority, or upon approval by a majority of the voters in the county, city, or town voting on a proposition at a general or special election.
     (2) The amount of the assessment constitutes a lien against the property. The assessments shall be subject to the same provisions as those for property tax collections, as provided in RCW 84.56.020, and shall be billed and collected by the county treasurer under the authority in RCW 84.56.035.
     (3)(a) If a county imposes this assessment after a city or town has begun collecting this assessment, the city or town assessment shall be reduced or eliminated so the combined assessment does not exceed the total amount authorized under subsection (1) of this section. Cities or towns within a county imposing an assessment under this section may not impose the assessment at a rate that, when combined with the county rate, would exceed the total rate authorized under subsection (1) of this section; and
     (b) If the assessment is county-wide, revenues generated by the assessment authorized under this section must be distributed to the levying county, and cities and towns contained in the county, based on the relative per capita population. County population under this subsection is equal to one and one-quarter multiplied by the unincorporated population of the county. In calculating the distributions, the county shall use the population estimates prepared by the state office of financial management.
     (4) The proceeds of this assessment shall be used strictly for transportation purposes in accordance with RCW 82.80.070."