BILL REQ. #: S-4651.2
| State of Washington | 62nd Legislature | 2012 Regular Session |
Read first time 02/13/12. Referred to Committee on Ways & Means.
AN ACT Relating to establishing volumetric taxes imposed upon liquor sales; amending RCW 82.08.150; adding a new section to chapter 82.04 RCW; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.08.150 and 2012 c 2 s 106 (Initiative Measure No.
1183) are each amended to read as follows:
(1) There is levied and collected a tax upon each retail sale of
spirits in the original package at the rate of ((fifteen percent of the
selling price.)) 4.8534 dollars per liter by a spirits distributor licensee
or other licensee acting as a spirits distributor under Title 66 RCW to
a consumer for consumption off the licensed premises and to a permit
holder.
(2) There is levied and collected a tax upon each sale of spirits
in the original package at the rate of ten percent of the selling price
on sales by a spirits distributor licensee or other licensee acting as
a spirits distributor pursuant to Title 66 RCW to restaurant spirits
retailers.
(3) There is levied and collected an additional tax upon each sale
of spirits in the original package by a spirits distributor licensee or
other licensee acting as a spirits distributor pursuant to Title 66 RCW
to a restaurant spirits retailer and upon each retail sale of spirits
in the original package by a licensee of the board at the rate of one
dollar and seventy-two cents per liter.
(4) An additional tax is imposed equal to fourteen percent
multiplied by the taxes payable under subsections (1), (2), and (3) of
this section.
(5) An additional tax is imposed upon each sale of spirits in the
original package by a spirits distributor licensee or other licensee
acting as a spirits distributor pursuant to Title 66 RCW to a
restaurant spirits retailer and upon each retail sale of spirits in the
original package by a licensee of the board at the rate of seven cents
per liter.
(2) There is levied and collected a tax upon each retail sale of
spirits in the original package at the rate of 3.03286 dollars per
liter by a spirits distributor licensee or other licensee acting as a
spirits distributor under Title 66 RCW to a retailer licensed to sell
spirits for consumption on the retailer's licensed premises under Title
66 RCW.
(3) All revenues collected during any month from ((this additional
tax)) the taxes imposed under this section must be deposited in the
state general fund by the twenty-fifth day of the following month.
(((6)(a) An additional tax is imposed upon retail sale of spirits
in the original package at the rate of three and four-tenths percent of
the selling price.)) (4) A buyer of spirits in the original package may claim a
credit for taxes otherwise due under chapter 82.04 RCW equal to the
amount of taxes paid under this section, as provided in section 2 of
this act.
(b) An additional tax is imposed upon retail sale of spirits in the
original package to a restaurant spirits retailer at the rate of two
and three-tenths percent of the selling price.
(c) An additional tax is imposed upon each sale of spirits in the
original package by a spirits distributor licensee or other licensee
acting as a spirits distributor pursuant to Title 66 RCW to a
restaurant spirits retailer and upon each retail sale of spirits in the
original package by a licensee of the board at the rate of forty-one
cents per liter.
(d) All revenues collected during any month from additional taxes
under this subsection must be deposited in the state general fund by
the twenty-fifth day of the following month.
(7)(a) An additional tax is imposed upon each retail sale of
spirits in the original package at the rate of one dollar and thirty-three cents per liter.
(b) All revenues collected during any month from additional taxes
under this subsection must be deposited by the twenty-fifth day of the
following month into the general fund.
(8) The tax imposed in RCW 82.08.020 does not apply to sales of
spirits in the original package.
(9)
(5) The taxes imposed in this section must be paid by the buyer to
the seller, and each seller must collect from the buyer the full amount
of the tax payable in respect to each taxable sale under this section.
The taxes required by this section to be collected by the seller must
be stated separately from the selling price, and for purposes of
determining the tax due from the buyer to the seller, it is
conclusively presumed that the selling price quoted in any price list
does not include the taxes imposed by this section. Sellers must
report and return all taxes imposed in this section in accordance with
rules adopted by the department.
(((10) As used in this section, the terms,)) (6) For the purposes
of this section:
(a) "Licensed premises" refers to premises licensed to sell spirits
under Title 66 RCW; and
(b) "Spirits" and "package" have the same meaning as provided in
chapter 66.04 RCW.
NEW SECTION. Sec. 2 A new section is added to chapter 82.04 RCW
to read as follows:
(1) In computing the tax imposed under this chapter, a buyer of
spirits in the original package is allowed a credit against the tax due
under this chapter in an amount equal to the amount of tax paid by the
buyer under RCW 82.08.150.
(2) The credit in this section may not exceed the tax otherwise due
under this chapter for the tax reporting period. Unused credit may be
carried over and used in subsequent tax reporting periods. No refunds
are granted for credits under this section.
(3) No credit is available under this section for taxes paid under
this chapter before July 1, 2012.
(4) Application for credit under this section must be made by the
buyer. The application must be in a form and manner prescribed by the
department.
NEW SECTION. Sec. 3 This act takes effect July 1, 2012.