SENATE BILL REPORT
HB 1124
This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent. |
As Reported by Senate Committee On:
Commerce & Labor, March 27, 2013
Title: An act relating to recommendations for streamlining reporting requirements for taxes and fees on spirits.
Brief Description: Concerning recommendations for streamlining reporting requirements for taxes and fees on spirits.
Sponsors: Representatives Hurst and Condotta.
Brief History: Passed House: 3/09/13, 98-0.
Committee Activity: Commerce & Labor: 3/25/13, 3/27/13 [DP].
SENATE COMMITTEE ON COMMERCE & LABOR |
Majority Report: Do pass.
Signed by Senators Holmquist Newbry, Chair; Braun, Vice Chair; Conway, Ranking Member; Hasegawa, Hewitt, Keiser and King.
Staff: Edith Rice (786-7444)
Background: The Department of Revenue (DOR) is responsible for the collection of a variety of different taxes in Washington State, including spirits taxes. The Liquor Control Board (LCB) issues a variety of licenses, permits, and endorsements for production, sales, and service of beer, wine, and spirits. Both agencies may be required to interact with businesses and taxpayers in a variety of transactions involving liquor. This may be cause for some confusion. For example, in order to enforce reporting or payment of spirits taxes DOR must notify LCB when a taxpayer is more than 30 days' delinquent. LCB must suspend or refuse to renew or issue a spirits license to the delinquent spirits taxpayer until such time as DOR is satisfied that the spirits taxpayer is current in reporting or remitting spirits taxes.
Summary of Bill: LCB and DOR must make recommendations to the Legislature to streamline the collection of liquor taxes, fees, and reports and require a single state agency to collect both revenue and information. Recommendations must be submitted to the Legislature electronically by September 30, 2013.
Appropriation: None.
Fiscal Note: Available.
Committee/Commission/Task Force Created: No.
Effective Date: Ninety days after adjournment of session in which bill is passed.
Staff Summary of Public Testimony: PRO: We think there are ways to streamline the collection of revenue, information, and license fees. These are currently handled by different agencies. There should be a simpler way to do this.
Persons Testifying: PRO: Amy Brackenbury, WA Food Industry Assn.