BILL REQ. #:  S-2324.1 

READ FIRST TIME 03/07/05.   

     AN ACT Relating to local transportation funding options; adding new sections to chapter 82.80 RCW; and providing an effective date.

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

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, not to exceed: (i) Twenty dollars per vehicle between January 1, 2006, and January 1, 2010; (ii) twenty-five dollars per vehicle between January 1, 2010, and January 1, 2015; and (iii) thirty dollars per vehicle for all fees imposed after December 31, 2014. This fee applies to each vehicle that is subject to license fees under RCW 46.16.0621 and for each vehicle that is subject to RCW 46.16.070 with an unladen weight of ten thousand pounds or less, that is determined by the department of licensing to be registered within the boundaries of the county imposing the fee.
     (b) The following vehicles registered within the county boundaries are exempt under this act: (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.
     (c) Fees may be authorized under this section by the county legislative authority, or upon approval by a majority of the voters in the county voting on a proposition at a general or special election.
     (2) The department of licensing shall administer and annually collect the fee on behalf of the county at the time of registration renewal and remit the fee to the custody of the state treasurer for monthly distribution under subsection (6) of this section. A county imposing the fee, or initiating an exemption process under subsection (5) 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 collection and administration of the fee.
     (3) The fees imposed under this section shall be imposed and collected countywide and distributed to the cities within the county boundaries based on population.
     (4) A county imposing this fee, or initiating an exemption process under subsection (5) of this section, shall delay the effective date at least six months from the date the ordinance is enacted, and the fee will be effective upon the registration date as provided by the department of licensing, to allow the department of licensing to implement administration and collection or exemption from the fee.
     (5) A county may develop and initiate an exemption process for the registered owners of vehicles residing within the boundaries of the county: (a) Who are sixty-two years old 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; or (b) who have a physical disability.
     (6) Revenues generated by the fee authorized under this section must be distributed to the levying county, and cities contained in the county, based on the relative per capita population. County population for purposes of this section is equal to one and one-half of 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.
     (7) The proceeds of this fee shall be used 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 may fix and impose a household excise tax. The tax shall be levied and collected on all housing units within the county in such amounts as shall be fixed and determined by the county, however, the excise tax may not exceed one dollar per month for each 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 legislative authority, or upon approval by a majority of the voters in the county voting on a proposition at a general or special election.
     (2) The tax authorized under this section shall be used strictly for transportation purposes in accordance with RCW 82.80.070.
     (3) Revenues generated by the tax authorized under this section must be distributed to the levying county, and cities contained in the county, based on the relative per capita population. County population for purposes of this section is equal to one and one-half of 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.

NEW SECTION.  Sec. 3   A new section is added to chapter 82.80 RCW to read as follows:
     (1) A county 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 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 legislative authority, or upon approval by a majority of the voters in the county voting on a proposition at a general or special election.
     (3) Counties may contract with the state department of revenue or other appropriate entities for administration and collection of the tax. The contract shall provide for deduction of an amount for administration and collection expenses.
     (4) Revenues generated by the tax authorized under this section must be distributed to the levying county, and cities contained in the county, based on the relative per capita population. County population for purposes of this section is equal to one and one-half of 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.

NEW SECTION.  Sec. 4   A new section is added to chapter 82.80 RCW to read as follows:
     (1) A county may impose special assessments on all property within the county to support transportation improvements that benefit county property owners. The assessments shall not exceed fifty dollars per lot. The assessment rate authorized or adopted shall be uniformly applied to all lots within the county. The assessments may be authorized under this section by the county legislative authority, or upon approval by a majority of the voters in the county voting on a proposition at a general or special election.
     (2) Revenues generated by the tax authorized under this section must be distributed to the levying county, and cities contained in the county, based on the relative per capita population. County population for purposes of this section is equal to one and one-half of 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 proceeds of this assessment shall be used strictly for transportation purposes in accordance with RCW 82.80.070.

NEW SECTION.  Sec. 5   This act takes effect January 1, 2006.