| Passed by the Senate March 16, 2005 YEAS 45 ________________________________________ President of the Senate Passed by the House April 19, 2005 YEAS 95 ________________________________________ Speaker of the House of Representatives | I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 5999 as passed by the Senate and the House of Representatives on the dates hereon set forth. ________________________________________ Secretary | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 59th Legislature | 2005 Regular Session |
READ FIRST TIME 03/08/05.
AN ACT Relating to the taxation of contracts to administer parking and business improvement areas; adding a new section to chapter 82.04 RCW; and adding a new section to chapter 35.21 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 82.04 RCW
to read as follows:
This chapter does not apply to amounts received by a chamber of
commerce or other similar business association for administering the
operation of a parking and business improvement area as defined in RCW
35.87A.110.
NEW SECTION. Sec. 2 A new section is added to chapter 35.21 RCW
to read as follows:
(1) A city shall not impose a gross receipts tax on amounts
received by a chamber of commerce or other similar business association
for administering the operation of a parking and business improvement
area within the meaning of RCW 35.87A.110.
(2) For the purposes of this section, the following definitions
apply:
(a) "Gross receipts tax" means a tax measured by gross proceeds of
sales, gross income of the business, or value proceeding or accruing.
(b) "City" includes cities, code cities, and towns.