BILL REQ. #:  H-2045.1 

Read first time 02/24/2005.   Referred to Committee on Finance.

     AN ACT Relating to county utility taxes; adding a new chapter to Title 82 RCW; and providing an effective date.

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

NEW SECTION.  Sec. 1   The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Telephone utility" means a person providing network telephone service as defined in RCW 82.04.065.
     (2) "Water utility" means a water distribution business as defined in RCW 82.16.010.
     (3) "Sewer utility" means a sewerage collection business as defined in RCW 82.16.020.
     (4) "Solid waste utility" means a solid waste collection business as defined in RCW 82.18.010.
     (5) "Cable service utility" means a person providing cable service as defined in the federal telecommunications act of 1996.
     (6) "Utility" means a telephone utility, water utility, sewer utility, solid waste utility, or cable service utility.
     (7) "Gross income of the business" is defined as provided in RCW 82.04.080.

NEW SECTION.  Sec. 2   (1) The legislative authority of a county may impose an excise tax on the privilege of engaging in business as a utility. The tax is equal to the gross income of the business, multiplied by a rate not exceeding two percent.
     (2) Taxes imposed under this section must apply uniformly throughout the county.
     (3) The utility must add a tax imposed under this section to the rates or charges it makes for utility services and separately state the amount of tax on billings.

NEW SECTION.  Sec. 3   Revenues received from taxes imposed under this chapter must be used exclusively for criminal justice purposes as defined in RCW 82.14.310(3).

NEW SECTION.  Sec. 4   This act takes effect January 1, 2006.

NEW SECTION.  Sec. 5   Sections 1 through 4 of this act constitute a new chapter in Title 82 RCW.