2SSB 5688 -
By Senators Braun, Holmquist Newbry
ADOPTED 03/12/2013
Strike everything after the enacting clause and insert the following:
"NEW SECTION. Sec. 1 The department of revenue must establish a
work group to evaluate and develop recommendations on issues related to
simplifying existing law in regards to city and state business and
occupation tax uniformity, classifications, apportionment, and nexus.
The work group must consist of members representing: The department of
revenue; the association of Washington cities; Seattle, Bellevue,
Bellingham, Tacoma, and Everett; policy groups that have evaluated the
state's tax system; and statewide business organizations. Further, any
city imposing a local business and occupation tax may opt to have
members participate in the work group.
(2) By December 15, 2013, and in compliance with RCW 43.01.036, the
department of revenue must submit a report to the appropriate
legislative committees that details the work group's recommendations
under this section."
2SSB 5688 -
By Senators Braun, Holmquist Newbry
ADOPTED 03/12/2013
On page 1, line 2 of the title, after "systems;" strike the remainder of the title and insert "and creating a new section."
EFFECT: Creates a work group to review issues of simplification, uniformity, classification, apportionment, and nexus related to business and occupation taxation.