E2SSB 5539 -
By Representative Santos
WITHDRAWN 03/08/2012
Beginning on page 8, line 15, strike all of section 5 and insert the following:
"Sec. 5 RCW 43.365.040 and 2009 c 518 s 14 are each amended to
read as follows:
(1) The legislature finds that accountability and effectiveness are
important aspects of setting tax policy. In order to make policy
choices regarding the best use of limited state resources the
legislature needs information on how incentives are used.
(2) Each motion picture production receiving funding assistance
under RCW 43.365.020 ((shall report information to the department by
filing a complete annual survey. The survey is due by March 31st of
the year following any calendar year in which funding assistance under
RCW 43.365.020 is taken. The department may extend the due date for
timely filing of annual surveys under this section if failure to file
was the result of circumstances beyond the control of the motion
picture production receiving the funding assistance.)) must report the information
specified in subsection (3) of this section to the Washington motion
picture competitiveness program. The information is due before funding
assistance under RCW 43.365.020 is provided.
(3) The survey shall include
(3) The Washington motion picture competitiveness program
established in RCW 43.365.030, in collaboration with the department and
the department of revenue, and in consultation with the joint
legislative audit and review committee, must develop a report form and
instructions that accompany the report form by November 1, 2012. The
instructions must provide sufficient detail to ensure consistent
reporting. The report must be designed to acquire data to allow the
state to better measure the effectiveness of the program and to provide
transparency of the Washington motion picture competitiveness program.
The report must include:
(a) The total amount of taxes paid;
(b) The amount of taxes paid classified by type, which may include,
but is not limited to, sales taxes, use taxes, business and occupation
taxes, unemployment insurance taxes, and workers' compensation
premiums;
(c) The amount of funding assistance received((. The survey shall
also include)); and
(d) The following information for employment positions in
Washington by the motion picture production receiving funding
assistance, including indirect employment by contractors or other
affiliates:
(((a))) (i) The number of ((total)) employment positions;
(((b) Full-time, part-time, and temporary employment positions as
a percent of total employment;)) (ii) The number of hours worked by each employed individual;
(c) The number of employment positions according to the following
wage bands: Less than thirty thousand dollars; thirty thousand dollars
or greater, but less than sixty thousand dollars; and sixty thousand
dollars or greater. A wage band containing fewer than three
individuals may be combined with another wage band; and
(d)
(iii) The average hourly wage or rate of each individual employed
by motion picture companies, including employer-provided contributions
to health care benefits and retirement plans;
(iv) The ((number of)) employment positions that have employer-provided medical, dental, and retirement benefits((, by each of the
wage bands)); and
(v) The employment positions filled by Washington state residents,
and residency information for employment positions filled by people
from other locations.
(4) The ((department)) Washington motion picture competitiveness
program may request additional information necessary to measure the
results of the funding assistance program, to be submitted at the same
time as the ((survey)) report.
(5) ((If a person fails to submit an annual survey under subsection
(2) of this section by the due date of the report or any extension the
department shall declare the amount of funding assistance for the
previous calendar year to be immediately due and payable. The
department shall assess interest, but not penalties, on the amounts due
under this section. The interest shall be assessed at the rate
provided for delinquent taxes under chapter 82.32 RCW, retroactively to
the date the funding assistance was received, and shall accrue until
the funding assistance is repaid.)) The ((
(6)department shall)) Washington motion picture
competitiveness program must use the information from this section to
prepare summary descriptive statistics. The ((department shall))
Washington motion picture competitiveness program must report these
statistics to the legislature each even- numbered year by September
1st. ((The department shall provide the complete annual surveys)) All
employment-related data provided pursuant to subsection (3)(d) of this
section must be categorized by hourly wage groups of: Less than
fifteen dollars; fifteen dollars to less than thirty dollars; and
thirty dollars or more. The Washington motion picture competitiveness
program must provide aggregated data for each funded production
collected pursuant to subsection (3) of this section to the joint
legislative audit and review committee.
(6) The Washington motion picture competitiveness program must
monitor the report information submitted by production companies for
completeness and accuracy."
EFFECT: Changes data collection and reporting responsibilities
from the Department of Commerce to the Washington Motion Picture
Competitiveness Program.
Requires production companies to submit a report containing
specific data prior to receiving funding assistance, rather than a
survey on March 31st following the year funding assistance is received.
Requires employment data submitted from production companies to be
provided on an individual basis rather than in the aggregate. Requires
the information on each production that is provided to the Joint
Legislative Audit and Review Committee to be submitted in the
aggregate. Requires employment data to be reported to the Legislature
by hourly wage category.