BILL REQ. #: H-5758.1
State of Washington | 60th Legislature | 2008 Regular Session |
Read first time 02/26/08. Referred to Committee on Finance.
AN ACT Relating to funding the Neah Bay rescue tug; amending RCW 82.23B.020; and making an appropriation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.23B.020 and 2006 c 256 s 2 are each amended to read
as follows:
(1) An oil spill response tax is imposed on the privilege of
receiving crude oil or petroleum products at a marine terminal within
this state from a waterborne vessel or barge operating on the navigable
waters of this state. The tax imposed in this section is levied upon
the owner of the crude oil or petroleum products immediately after
receipt of the same into the storage tanks of a marine terminal from a
waterborne vessel or barge at the rate of one cent per barrel of crude
oil or petroleum product received.
(2) In addition to the tax imposed in subsection (1) of this
section, an oil spill administration tax is imposed on the privilege of
receiving crude oil or petroleum products at a marine terminal within
this state from a waterborne vessel or barge operating on the navigable
waters of this state. The tax imposed in this section is levied upon
the owner of the crude oil or petroleum products immediately after
receipt of the same into the storage tanks of a marine terminal from a
waterborne vessel or barge at the rate of four cents per barrel of
crude oil or petroleum product.
(3) The taxes imposed by this chapter shall be collected by the
marine terminal operator from the taxpayer. If any person charged with
collecting the taxes fails to bill the taxpayer for the taxes, or in
the alternative has not notified the taxpayer in writing of the
imposition of the taxes, or having collected the taxes, fails to pay
them to the department in the manner prescribed by this chapter,
whether such failure is the result of the person's own acts or the
result of acts or conditions beyond the person's control, he or she
shall, nevertheless, be personally liable to the state for the amount
of the taxes. Payment of the taxes by the owner to a marine terminal
operator shall relieve the owner from further liability for the taxes.
(4) Taxes collected under this chapter shall be held in trust until
paid to the department. Any person collecting the taxes who
appropriates or converts the taxes collected shall be guilty of a gross
misdemeanor if the money required to be collected is not available for
payment on the date payment is due. The taxes required by this chapter
to be collected shall be stated separately from other charges made by
the marine terminal operator in any invoice or other statement of
account provided to the taxpayer.
(5) If a taxpayer fails to pay the taxes imposed by this chapter to
the person charged with collection of the taxes and the person charged
with collection fails to pay the taxes to the department, the
department may, in its discretion, proceed directly against the
taxpayer for collection of the taxes.
(6) The taxes shall be due from the marine terminal operator, along
with reports and returns on forms prescribed by the department, within
twenty-five days after the end of the month in which the taxable
activity occurs.
(7) The amount of taxes, until paid by the taxpayer to the marine
terminal operator or to the department, shall constitute a debt from
the taxpayer to the marine terminal operator. Any person required to
collect the taxes under this chapter who, with intent to violate the
provisions of this chapter, fails or refuses to do so as required and
any taxpayer who refuses to pay any taxes due under this chapter, shall
be guilty of a misdemeanor as provided in chapter 9A.20 RCW.
(8) Upon prior approval of the department, the taxpayer may pay the
taxes imposed by this chapter directly to the department. The
department shall give its approval for direct payment under this
section whenever it appears, in the department's judgment, that direct
payment will enhance the administration of the taxes imposed under this
chapter. The department shall provide by rule for the issuance of a
direct payment certificate to any taxpayer qualifying for direct
payment of the taxes. Good faith acceptance of a direct payment
certificate by a terminal operator shall relieve the marine terminal
operator from any liability for the collection or payment of the taxes
imposed under this chapter.
(9) All receipts from the tax imposed in subsection (1) of this
section shall be deposited into the state oil spill response account.
All receipts from the tax imposed in subsection (2) of this section
shall be deposited into the oil spill prevention account.
(10) Within forty-five days after the end of each calendar quarter,
the office of financial management shall determine the balance of the
oil spill response account as of the last day of that calendar quarter.
Balance determinations by the office of financial management under this
section are final and shall not be used to challenge the validity of
any tax imposed under this chapter. The office of financial management
shall promptly notify the departments of revenue and ecology of the
account balance once a determination is made. For each subsequent
calendar quarter, the tax imposed by subsection (1) of this section
shall be imposed during the entire calendar quarter unless:
(a) Tax was imposed under subsection (1) of this section during the
immediately preceding calendar quarter, and the most recent quarterly
balance is more than nine million dollars, or for the 2007-2009 fiscal
biennium, seven million five hundred dollars; or
(b) Tax was not imposed under subsection (1) of this section during
the immediately preceding calendar quarter, and the most recent
quarterly balance is more than eight million dollars, or for the 2007-2009 fiscal biennium, six million five hundred dollars.
NEW SECTION. Sec. 2 The sum of one million four hundred thousand
dollars, or as much thereof as may be necessary, is appropriated for
the biennium ending June 30, 2009, from the oil spill response account
to the department of ecology for the purposes of funding a standby
emergency response tugboat at Neah Bay.