SENATE BILL REPORT
SB 5238
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 of February 12, 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: Senators Holmquist Newbry and Conway.
Brief History:
Committee Activity: Commerce & Labor: 2/11/13.
SENATE COMMITTEE ON COMMERCE & LABOR |
Staff: Edith Rice (786-7444)
Background: The Department of Revenue (DOR) is responsible for 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 are to be submitted to the Legislature electronically by Sept. 30, 2013.
Appropriation: None.
Fiscal Note: Not requested.
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: Simplification for the multiple reporting requirements would be helpful.
Persons Testifying: PRO: Carolyn Logue, WA Food Industry Assn.