CERTIFICATION OF ENROLLMENT

HOUSE BILL 1674

Chapter 320, Laws of 2007

60th Legislature
2007 Regular Session



CIGARETTE TAX CONTRACTS



EFFECTIVE DATE: 07/01/07

Passed by the House April 20, 2007
  Yeas 97   Nays 1

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


Passed by the Senate April 20, 2007
  Yeas 45   Nays 1


BRAD OWEN
________________________________________    
President of the Senate
 
CERTIFICATE

I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 1674 as passed by the House of Representatives and the Senate on the dates hereon set forth.


RICHARD NAFZIGER
________________________________________    
Chief Clerk
Approved May 4, 2007, 4:22 p.m.








CHRISTINE GREGOIRE
________________________________________    
Governor of the State of Washington
 
FILED
May 7, 2007







Secretary of State
State of Washington


_____________________________________________ 

HOUSE BILL 1674
_____________________________________________

AS AMENDED BY THE SENATE

Passed Legislature - 2007 Regular Session
State of Washington60th Legislature2007 Regular Session

By Representatives Hunter, Conway, Dunn, Ormsby and Wood; by request of Department of Revenue

Read first time 01/24/2007.   Referred to Committee on State Government & Tribal Affairs.



     AN ACT Relating to authorizing the governor to enter into a cigarette tax contract with the Spokane Tribe; amending RCW 43.06.460; providing an effective date; and declaring an emergency.

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

Sec. 1   RCW 43.06.460 and 2005 c 208 s 1 are each amended to read as follows:
     (1) The governor is authorized to enter into cigarette tax contracts with the Squaxin Island Tribe, the Nisqually Tribe, Tulalip Tribes, the Muckleshoot Indian Tribe, the Quinault Nation, the Jamestown S'Klallam Indian Tribe, the Port Gamble S'Klallam Tribe, the Stillaguamish Tribe, the Sauk-Suiattle Tribe, the Skokomish Indian Tribe, the Yakama Nation, the Suquamish Tribe, the Nooksack Indian Tribe, the Lummi Nation, the Chehalis Confederated Tribes, the Upper Skagit Tribe, the Snoqualmie Tribe, the Swinomish Tribe, the Samish Indian Nation, the Quileute Tribe, the Kalispel Tribe, the Confederated Tribes of the Colville Reservation, the Cowlitz Indian Tribe, the Lower Elwha Klallam Tribe, ((and)) the Makah Tribe, the Hoh Tribe, and the Spokane Tribe. Each contract adopted under this section shall provide that the tribal cigarette tax rate be one hundred percent of the state cigarette and state and local sales and use taxes within three years of enacting the tribal tax and shall be set no lower than eighty percent of the state cigarette and state and local sales and use taxes during the three-year phase-in period. The three-year phase-in period shall be shortened by three months each quarter the number of cartons of nontribal manufactured cigarettes is at least ten percent or more than the quarterly average number of cartons of nontribal manufactured cigarettes from the six-month period preceding the imposition of the tribal tax under the contract. Sales at a retailer operation not in existence as of the date a tribal tax under this section is imposed are subject to the full rate of the tribal tax under the contract. The tribal cigarette tax is in lieu of the state cigarette and state and local sales and use taxes, as provided in RCW 43.06.455(3).
     (2) A cigarette tax contract under this section is subject to RCW 43.06.455.

NEW SECTION.  Sec. 2   This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2007.


         Passed by the House April 20, 2007.
         Passed by the Senate April 20, 2007.
         Approved by the Governor May 4, 2007.
         Filed in Office of Secretary of State May 7, 2007.