BILL REQ. #:  S-2117.1 

Read first time 02/26/09.   Referred to Committee on Ways & Means.

     AN ACT Relating to transparency in state and local taxation; amending RCW 44.48.150; adding a new section to chapter 82.02 RCW; and creating a new section.

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

NEW SECTION.  Sec. 1   The intent of the legislature is to make state and local tax revenue as open, transparent, and publicly accessible as is feasible. Increasing the ease of public access to state and local tax information significantly contributes to governmental accountability, public participation, and open government; this is particularly true when the information is currently available from disparate government sources, but is difficult for the public to collect and efficiently aggregate.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.02 RCW to read as follows:
     (1) By January 1, 2010, the department must make publicly available an online searchable database of all taxes and tax rates in the state for each taxing district. The information must be aggregated by type of tax and accessible by entering a physical address for each residency or business. In addition to searching by physical address for each residence or business, searches must be accommodated by navigating through a map of the state as a whole and down to the level of each taxing district.
     (2) The department must also provide tax rate calculators on the searchable database to allow taxpayers to calculate their potential taxes. Calculators must be provided at a minimum for property, sales and use, business and occupation, vehicle, and other business taxes and must be specific to the rate for the taxing district in which the taxpayer resides. The calculator may only be used for educational purposes and does not have a legal effect on taxes due.
     (3) To facilitate the department's efforts in creating and maintaining the searchable database of each tax rate for all taxing districts in the state, each taxing district must report its tax rates to the department by September 30, 2009. In addition, every taxing district must report any changes to its tax rates within thirty days of an enactment of a different rate.
     (4) At a minimum the following taxes and rates must be included in the database and broken down to the taxing district or jurisdiction level:
     (a) State and local sales and use taxes;
     (b) State and local regular and excess property taxes;
     (c) State and local business taxes including, but not limited to, business and occupation taxes, public utility taxes, unemployment compensation taxes, and industrial insurance premiums;
     (d) State and local real estate excise taxes; and
     (e) State and local motor vehicle taxes and fees.
     (5) The database must also contain information, or links to information, on additional selective sales taxes, selective business taxes, and in-lieu of property taxes.
     (6) The database created under this section must be able to be accessed by and accessed from the state expenditure information web site created under RCW 44.48.150.

Sec. 3   RCW 44.48.150 and 2008 c 326 s 2 are each amended to read as follows:
     (1) By January 1, 2009, in collaboration with the office of financial management, using existing databases and structures currently shared, the office of the legislative evaluation and accountability program committee shall establish and make available to the public a searchable state expenditure information web site. The state expenditure information web site shall provide access to current budget data, access to current accounting data for budgeted expenditures and staff, and access to historical data. At a minimum, the web site will provide access or links to the following information as data are available:
     (a) State expenditures by fund or account;
     (b) State expenditures by agency, program, and subprogram;
     (c) State revenues by major source;
     (d) State expenditures by object and subobject;
     (e) State agency workloads, caseloads, and performance measures, and recent performance audits; and
     (f) State agency budget data by activity.
     (2) "State agency," as used in this section, includes every state agency, office, board, commission, or institution of the executive, legislative, or judicial branches, including institutions of higher education.
     (3) The state expenditure information web site shall be updated periodically as subsequent fiscal year data become available, and the prior year expenditure data shall be maintained by the legislative evaluation and accountability program committee as part of its ten-year historical budget data.
     (4) The web site created under this section must be able to be accessed by and accessed from the database created in section 2 of this act.