BILL REQ. #:  H-3520.3 

Prefiled 01/06/10. Read first time 01/11/10.   Referred to Committee on Finance.

     AN ACT Relating to the excise taxation of publicly owned facilities accredited by the association of zoos and aquariums; adding a new section to chapter 82.04 RCW; and creating a new section.

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

NEW SECTION.  Sec. 1   The legislature finds that publicly owned facilities accredited by the association of zoos and aquariums in Washington serve a public purpose by providing educational and recreational opportunities for Washington citizens and spurring economic development in the state. The legislature also finds that organizations operating accredited zoos and aquariums are similar to other artistic or cultural organizations, which currently receive favorable tax treatment. The legislature intends to provide certain excise tax relief to organizations operating accredited zoo and aquarium facilities in order to further their public purpose and stimulate economic development.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.04 RCW to read as follows:
     (1) In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturing under RCW 82.04.240, the value of the products manufactured to the extent the manufacturing activities are: (a) Undertaken by a nonprofit organization or metropolitan park district operating a zoological facility; and (b) solely for the purpose of manufacturing articles for use by the organization or district in displaying or presenting zoological exhibitions, presentations, performances, or education programs at the zoological facility.
     (2) In computing tax there may be deducted from the measure of tax those amounts received:
     (a) By a nonprofit organization or metropolitan park district where the income is derived from business activities conducted by the organization or district with respect to a zoological facility; or
     (b) By a nonprofit organization or metropolitan park district from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or subdivision thereof as compensation for, or to support, zoological exhibitions, presentations, performances, or education programs at a zoological facility.
     (3) For the purposes of this section:
     (a) "Metropolitan park district" or "district" means a metropolitan park district created under chapter 35.61 RCW.
     (b) "Nonprofit organization" means a business entity incorporated or authorized to conduct affairs in this state under chapter 24.03 RCW.
     (c) "Zoological facility" means a publicly owned facility accredited by the association of zoos and aquariums.