BILL REQ. #:  H-0172.2 

Read first time 04/04/2007.   Referred to Committee on Agriculture & Natural Resources.

     AN ACT Relating to a fee on professional athletes; 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   (1) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (a)(i) "Duty day" means any day during the year in which a member of a professional athletic team or a member of a sports entertainment business competes, or is scheduled to compete, in a facility that is partially or wholly financed by the public.
     (ii) For each member of a professional athletic team or a sports entertainment business, "duty day" excludes:
     (A) Any day for which the member is not compensated and is not rendering services in any manner, including days when the member has been suspended without pay and prohibited from performing any services for the team; and
     (B) Any day for which the member is not rendering services in any manner due to placement on a disabled list.
     (b) "Member of a professional athletic team" means an employee, or independent contractor, of a professional athletic team who is a player or driver. "Member of a professional athletic team" does not include persons other than players or drivers, such as coaches, managers, trainers, or crew chiefs.
     (c) "Member of a sports entertainment business" means an employee, or independent contractor, of a sports entertainment business who is a boxer, kickboxer, wrestling participant, or martial arts participant. "Member of a sports entertainment business" does not include persons other than participants, such as promoters, managers, inspectors, timekeepers, announcers, referees, or medical personnel.
     (d) "Nonresident professional athletic team" means a professional athletic team that is domiciled outside of Washington.
     (e) "Professional athletic team" means any professional baseball, basketball, football, or motorsports team, that is a member of a national league or association of significance.
     (f) "Sports entertainment business" means a company that promotes boxing, martial arts, or wrestling events, or any combination of these events, and the events are not exempt from licensing under RCW 67.08.015.
     (2) The meanings attributed to words and phrases in chapter 67.08 RCW apply to the provisions of this chapter relating to a fee on members of sports entertainment businesses.

NEW SECTION.  Sec. 2   (1) For the privilege of performing before paying audiences in publicly financed facilities, a fee is imposed on each member of a professional athletic team and each member of a sports entertainment business, for each duty day that occurs in the state of Washington. The fee is fifty dollars per member per duty day.
     (2) The department of revenue shall administer the fee imposed on members of professional athletic teams. The operator of the facility in which a professional athletic team competes shall collect the fee on the duty day from each member of a professional athletic team. The operator shall file a return with the department of revenue on a monthly basis. The return must include the following:
     (a) The number of duty days during the return period for each player who is a member of a professional athletic team; and
     (b) Remittance of the player's fee or fees for that month.
     (3) The department of licensing shall administer the fee imposed on members of sports entertainment businesses. The fee must be collected at the same time the fee under RCW 67.08.050 is collected.
     (4) The revenue from fees collected under this chapter must be deposited into the youth athletic facility account created in RCW 43.99N.060.
     (5) The fee applies to both resident and nonresident members of professional athletic teams and sports entertainment businesses.

NEW SECTION.  Sec. 3   (1) All of chapter 82.32 RCW, except RCW 82.32.270, applies to the fee imposed under section 2(1) of this act, in addition to any other provisions of law for the payment and enforcement of this fee.
     (2) The department of revenue and the department of licensing may adopt rules for the administration of this chapter.

NEW SECTION.  Sec. 4   Sections 1 through 3 of this act constitute a new chapter in Title 82 RCW.

NEW SECTION.  Sec. 5   This act takes effect January 1, 2008.