H-4309.1
SECOND SUBSTITUTE HOUSE BILL 2530
| | |
State of Washington | 64th Legislature | 2016 Regular Session |
By House Appropriations (originally sponsored by Representatives Orwall, McCabe, Appleton, Wylie, Tarleton, Senn, McBride, Kagi, Ryu, Hudgins, S. Hunt, Gregerson, Reykdal, Farrell, Pollet, Ortiz-Self, Harris, Bergquist, Lytton, Kochmar, Blake, Cody, Stambaugh, Wilson, Jinkins, Kuderer, Muri, Van De Wege, Frame, Hargrove, Ormsby, Sells, Pettigrew, and Stanford)
READ FIRST TIME 02/09/16.
AN ACT Relating to protecting victims of sex crimes; amending RCW
36.27.020 and
82.32.145; reenacting and amending RCW
42.56.240 and
43.79A.040; adding new sections to chapter
43.43 RCW; adding a new section to chapter
35.21 RCW; adding a new section to chapter
36.28 RCW; adding a new section to chapter
70.41 RCW; adding a new section to chapter
43.31 RCW; adding a new chapter to Title
82 RCW; creating a new section; prescribing penalties; providing an effective date; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
PART I - TRACKING AND TESTING OF SEXUAL ASSAULT KITS
NEW SECTION. Sec. 1. The legislature recognizes the deep pain and suffering experienced by victims of sexual assault. Sexual assault is an extreme violation of a person's body and sense of self and safety. Sexual violence is a pervasive social problem. National studies indicate that approximately one in four women will be sexually assaulted in their lifetimes. Survivors often turn to hospitals and local law enforcement for help, and many volunteer to have professionals collect a sexual assault kit to preserve physical evidence from their bodies. The process of collecting a sexual assault kit is extremely invasive and difficult.
The legislature finds that, when forensic analysis is completed, the biological evidence contained inside sexual assault kits can be an incredibly powerful tool for law enforcement to solve and prevent crime. Forensic analysis of all sexual assault kits sends a message to survivors that they matter. It sends a message to perpetrators that they will be held accountable for their crimes. The legislature is committed to bringing healing and justice to survivors of sexual assault.
The legislature recognizes the laudable and successful efforts of law enforcement in the utilization of forensic analysis of sexual assault kits in the investigation and prosecution of crimes in Washington state. In 2015, the legislature enhanced utilization of this tool by requiring the preservation and forensic analysis of sexual assault kits. The legislature intends to continue building on its efforts through the establishment of the statewide sexual assault kit tracking system. The system will be designed to track all sexual assault kits in Washington state, regardless of when they were collected, in order to further empower survivors with information, assist law enforcement with investigations and crime prevention, and create transparency and foster public trust.
NEW SECTION. Sec. 2. A new section is added to chapter 43.43 RCW to read as follows:
(1) The Washington state patrol shall create and operate a statewide sexual assault kit tracking system. The Washington state patrol may contract with state or nonstate entities including, but not limited to, private software and technology providers, for the creation, operation, and maintenance of the system.
(2) The statewide sexual assault kit tracking system must:
(a) Track the location and status of sexual assault kits throughout the criminal justice process, including the initial collection in examinations performed at medical facilities, receipt and storage at law enforcement agencies, receipt and analysis at forensic laboratories, and storage and any destruction after completion of analysis;
(b) Allow medical facilities performing sexual assault forensic examinations, law enforcement agencies, prosecutors, the Washington state patrol bureau of forensic laboratory services, and other entities in the custody of sexual assault kits to update and track the status and location of sexual assault kits;
(c) Allow victims of sexual assault to anonymously track or receive updates regarding the status of their sexual assault kits; and
(d) Use electronic technology or technologies allowing continuous access.
(3) The Washington state patrol may use a phased implementation process in order to launch the system and facilitate entry and use of the system for required participants. The Washington state patrol may phase initial participation according to region, volume, or other appropriate classifications. All entities in the custody of sexual assault kits shall fully participate in the system no later than June 1, 2018.
(4) The Washington state patrol must submit a quarterly report on the statewide sexual assault kit tracking system to the joint legislative task force on sexual assault forensic examination best practices, the appropriate committees of the legislature, and the governor. The Washington state patrol may publish the current quarterly report on its web site. The first quarterly report is due on July 31, 2017, and subsequent quarterly reports are due on October 31st, January 31st, April 30th, and July 31st of each year. The report must include the following:
(a) The total number of sexual assault kits in the system statewide and by jurisdiction;
(b) The total and quarterly number of sexual assault kits where forensic analysis has been completed statewide and by jurisdiction;
(c) The number of sexual assault kits added to the system in the quarter statewide and by jurisdiction;
(d) The total and quarterly number of sexual assault kits where forensic analysis has been requested but not completed statewide and by jurisdiction;
(e) The average and median length of time for sexual assault kits to be submitted for forensic analysis after being added to the system, including separate sets of data for all sexual assault kits in the system statewide and by jurisdiction and for sexual assault kits added to the system in the quarter statewide and by jurisdiction;
(f) The average and median length of time for forensic analysis to be completed on sexual assault kits after being submitted for analysis, including separate sets of data for all sexual assault kits in the system statewide and by jurisdiction and for sexual assault kits added to the system in the quarter statewide and by jurisdiction;
(g) The total and quarterly number of sexual assault kits destroyed or removed from the system statewide and by jurisdiction;
(h) The total number of sexual assault kits, statewide and by jurisdiction, where forensic analysis has not been completed and six months or more have passed since those sexual assault kits were added to the system; and
(i) The total number of sexual assault kits, statewide and by jurisdiction, where forensic analysis has not been completed and one year or more has passed since those sexual assault kits were added to the system.
(5) For the purpose of reports under subsection (4) of this section, a sexual assault kit must be assigned to the jurisdiction associated with the law enforcement agency anticipated to receive the sexual assault kit or otherwise in the custody of the sexual assault kit. If a participating jurisdiction receives or adds less than five sexual assault kits in a quarter, then the Washington state patrol shall combine the quarterly data with one or more adjacent or overlapping jurisdictions to create a multijurisdictional or regional report. The multijurisdictional or regional report must list the included jurisdictions.
(6) Any public agency or entity, including its officials and employees, and any hospital and its employees providing services to victims of sexual assault may not be held civilly liable for damages arising from any release of information or the failure to release information related to the statewide sexual assault kit tracking system, so long as the release was without gross negligence.
NEW SECTION. Sec. 3. A new section is added to chapter 35.21 RCW to read as follows:
Local law enforcement agencies shall participate in the statewide sexual assault kit tracking system established in section 2 of this act for the purpose of tracking the status of all sexual assault kits in the custody of local law enforcement agencies and other entities contracting with local law enforcement agencies. Local law enforcement agencies shall begin full participation in the system according to the implementation schedule established by the Washington state patrol.
NEW SECTION. Sec. 4. A new section is added to chapter 36.28 RCW to read as follows:
A sheriff and his or her deputies shall participate in the statewide sexual assault kit tracking system established in section 2 of this act for the purpose of tracking the status of all sexual assault kits in the custody of the department and other entities contracting with the department. A sheriff shall begin full participation in the system according to the implementation schedule established by the Washington state patrol.
NEW SECTION. Sec. 5. A new section is added to chapter 43.43 RCW to read as follows:
The Washington state patrol bureau of forensic laboratory services shall participate in the statewide sexual assault kit tracking system established in section 2 of this act for the purpose of tracking the status of all sexual assault kits in the custody of the Washington state patrol and other entities contracting with the Washington state patrol. The Washington state patrol bureau of forensic laboratory services shall begin full participation in the system according to the implementation schedule established by the Washington state patrol.
NEW SECTION. Sec. 6. A new section is added to chapter 70.41 RCW to read as follows:
Hospitals licensed under this chapter shall participate in the statewide sexual assault kit tracking system established in section 2 of this act for the purpose of tracking the status of all sexual assault kits collected by or in the custody of hospitals and other entities contracting with hospitals. Hospitals shall begin full participation in the system according to the implementation schedule established by the Washington state patrol.
Sec. 7. RCW 36.27.020 and 2012 1st sp.s. c 5 s 2 are each amended to read as follows:
The prosecuting attorney shall:
(1) Be legal adviser of the legislative authority, giving it his or her written opinion when required by the legislative authority or the chairperson thereof touching any subject which the legislative authority may be called or required to act upon relating to the management of county affairs;
(2) Be legal adviser to all county and precinct officers and school directors in all matters relating to their official business, and when required draw up all instruments of an official nature for the use of said officers;
(3) Appear for and represent the state, county, and all school districts subject to the supervisory control and direction of the attorney general in all criminal and civil proceedings in which the state or the county or any school district in the county may be a party;
(4) Prosecute all criminal and civil actions in which the state or the county may be a party, defend all suits brought against the state or the county, and prosecute actions upon forfeited recognizances and bonds and actions for the recovery of debts, fines, penalties, and forfeitures accruing to the state or the county;
(5) Attend and appear before and give advice to the grand jury when cases are presented to it for consideration and draw all indictments when required by the grand jury;
(6) Institute and prosecute proceedings before magistrates for the arrest of persons charged with or reasonably suspected of felonies when the prosecuting attorney has information that any such offense has been committed and the prosecuting attorney shall for that purpose attend when required by them if the prosecuting attorney is not then in attendance upon the superior court;
(7) Carefully tax all cost bills in criminal cases and take care that no useless witness fees are taxed as part of the costs and that the officers authorized to execute process tax no other or greater fees than the fees allowed by law;
(8) Receive all cost bills in criminal cases before district judges at the trial of which the prosecuting attorney was not present, before they are lodged with the legislative authority for payment, whereupon the prosecuting attorney may retax the same and the prosecuting attorney must do so if the legislative authority deems any bill exorbitant or improperly taxed;
(9) Present all violations of the election laws which may come to the prosecuting attorney's knowledge to the special consideration of the proper jury;
(10) Examine once in each year the official bonds of all county and precinct officers and report to the legislative authority any defect in the bonds of any such officer;
(11) Seek to reform and improve the administration of criminal justice and stimulate efforts to remedy inadequacies or injustice in substantive or procedural law;
(12) Participate in the statewide sexual assault kit tracking system established in section 2 of this act for the purpose of tracking the status of all sexual assault kits connected to criminal investigations and prosecutions within the county. Prosecuting attorneys shall begin full participation in the system according to the implementation schedule established by the Washington state patrol.
Sec. 8. RCW 42.56.240 and 2015 c 224 s 3 and 2015 c 91 s 1 are each reenacted and amended to read as follows:
The following investigative, law enforcement, and crime victim information is exempt from public inspection and copying under this chapter:
(1) Specific intelligence information and specific investigative records compiled by investigative, law enforcement, and penology agencies, and state agencies vested with the responsibility to discipline members of any profession, the nondisclosure of which is essential to effective law enforcement or for the protection of any person's right to privacy;
(2) Information revealing the identity of persons who are witnesses to or victims of crime or who file complaints with investigative, law enforcement, or penology agencies, other than the commission, if disclosure would endanger any person's life, physical safety, or property. If at the time a complaint is filed the complainant, victim, or witness indicates a desire for disclosure or nondisclosure, such desire shall govern. However, all complaints filed with the commission about any elected official or candidate for public office must be made in writing and signed by the complainant under oath;
(3) Any records of investigative reports prepared by any state, county, municipal, or other law enforcement agency pertaining to sex offenses contained in chapter
9A.44 RCW or sexually violent offenses as defined in RCW
71.09.020, which have been transferred to the Washington association of sheriffs and police chiefs for permanent electronic retention and retrieval pursuant to RCW
40.14.070(2)(b);
(4) License applications under RCW
9.41.070; copies of license applications or information on the applications may be released to law enforcement or corrections agencies;
(5) Information revealing the identity of child victims of sexual assault who are under age eighteen. Identifying information means the child victim's name, address, location, photograph, and in cases in which the child victim is a relative or stepchild of the alleged perpetrator, identification of the relationship between the child and the alleged perpetrator;
(6) Information contained in a local or regionally maintained gang database as well as the statewide gang database referenced in RCW
43.43.762;
(7) Data from the electronic sales tracking system established in RCW
69.43.165;
(8) Information submitted to the statewide unified sex offender notification and registration program under RCW
36.28A.040(6) by a person for the purpose of receiving notification regarding a registered sex offender, including the person's name, residential address, and email address;
(9) Personally identifying information collected by law enforcement agencies pursuant to local security alarm system programs and vacation crime watch programs. Nothing in this subsection shall be interpreted so as to prohibit the legal owner of a residence or business from accessing information regarding his or her residence or business;
(10) The felony firearm offense conviction database of felony firearm offenders established in RCW
43.43.822;
(11) The identity of a state employee or officer who has in good faith filed a complaint with an ethics board, as provided in RCW
42.52.410, or who has in good faith reported improper governmental action, as defined in RCW
42.40.020, to the auditor or other public official, as defined in RCW
42.40.020;
(12) The following security threat group information collected and maintained by the department of corrections pursuant to RCW
72.09.745: (a) Information that could lead to the identification of a person's security threat group status, affiliation, or activities; (b) information that reveals specific security threats associated with the operation and activities of security threat groups; and (c) information that identifies the number of security threat group members, affiliates, or associates;
((and))(13) The global positioning system data that would indicate the location of the residence of an employee or worker of a criminal justice agency as defined in RCW
10.97.030; and(14) Any personally identifiable records and information contained within the statewide sexual assault kit tracking system established in section 2 of this act. Personally identifiable records and information includes: (a) A person's name, initials, address, location, phone number, email address, date of birth, social security number, driver's license number, or emergency and familial contact information; and (b) any barcode or other identifier associated with a specific sexual assault kit or its contents.
PART II - ACCEPTING DONATIONS FOR PROTECTING VICTIMS
NEW SECTION. Sec. 9. A new section is added to chapter 43.31 RCW to read as follows:
(1) The Washington sexual assault kit program is created within the department for the purpose of accepting private funds conducting forensic analysis of sexual assault kits in the possession of law enforcement agencies but not submitted for analysis as of July 24, 2015. The director may accept gifts, grants, donations, or moneys from any source for deposit in the Washington sexual assault kit account created under subsection (2) of this section.
(2) The Washington sexual assault kit account is created in the custody of the state treasurer. Funds deposited in the Washington sexual assault kit account may be used for the Washington sexual assault kit program established under this section. The Washington sexual assault kit account is subject to allotment procedures under chapter
43.88 RCW, but an appropriation is not required for expenditures.
(3) Funds deposited in the Washington sexual assault kit account must be transferred and used exclusively for the following:
(a) Eighty-five percent of the funds for the Washington state patrol bureau of forensic laboratory services for the purpose of conducting forensic analysis of sexual assault kits in the possession of law enforcement agencies but not submitted for forensic analysis as of July 24, 2015; and
(b) Fifteen percent of the funds for the office of crime victims advocacy in the department for the purpose of funding grants for sexual assault nurse examiner services and training.
(4) This section expires June 30, 2022.
PART III - SEXUALLY ORIENTED BUSINESS FEE
NEW SECTION. Sec. 10. The legislature finds the state has a substantial interest in protecting and preserving the quality of life for its communities against the adverse secondary effects of live adult entertainment. The legislature recognizes local governments have an important role in regulating businesses engaged in live adult entertainment, including reasonable location and licensing restrictions, for the purpose of minimizing adverse secondary effects. However, the adoption of a statewide fee can provide further assistance to the victims of crimes directly and indirectly resulting from these businesses.
The legislature finds that in Washington state, sexually oriented businesses featuring live adult entertainment earn more than twenty-five million dollars per year in revenue. Of the millions of female victims of human trafficking, seventy percent are trafficked into the commercial sex industry, including being recruited to work as hostesses, waitresses, or exotic dancers in sexually oriented businesses featuring adult entertainment. Exotic dancers are more likely to be victims of sexual violence, including sexual assault and rape. The office of crime victims advocacy plays a critical role in providing support to victims of both human trafficking and sexual assault.
The legislature hereby establishes the sexually oriented business fee to fund policies and programming for investigating sex crimes and supporting trafficking and sex crime victims in Washington. The sexually oriented business fee does not regulate or prohibit any kind of speech. The legislature's interest in preventing harmful secondary effects is not related to the suppression of expression in nude dancing. Citizens are still free to engage in such forms of expression to the extent it complies with other legally established time, place, and manner restrictions. Instead, the sexually oriented business fee offsets the impacts of crime and the other deleterious effects caused by the presence of sexually oriented businesses in Washington.
NEW SECTION. Sec. 11. (1) There is levied and collected a fee upon the admission to a sexually oriented live adult entertainment establishment, in an amount equal to four dollars. The fee imposed under this section must be paid by the patron to the operator of the establishment. Each operator must collect from the patron the full amount of the fee in respect to each admission and without respect to any cover charges that the operator may charge. The fee collected from the patron by the operator must be paid to the department of revenue in accordance with RCW 82.32.045. (2) All other applicable provisions of chapter
82.32 RCW have full force and application with respect to the fee imposed under this section. The department of revenue must administer this section.
(3) Receipts from the fee imposed in this section must be deposited into the Washington sexually oriented business fee account established in section 13 of this act.
(4) For the purposes of this section, the following definitions apply:
(a) "Adult entertainment" means:
(i) Any live exhibition, performance, or dance of any type conducted by an individual who is unclothed or in such costume, attire, or clothing as to expose any portion of the female breast below the top of the areola or any portion of the pubic region, anus, buttocks, vulva, or genitals;
(ii) Any performance of the following acts or of acts which simulate, or use artificial devices or inanimate objects which depict:
(A) Sexual intercourse, masturbation, sodomy, bestiality, oral copulation, flagellation, or any sexual acts that are prohibited by law;
(B) The touching, caressing, or fondling of the breast, buttocks, anus, or genitals; or
(C) The displaying of the pubic hair, anus, vulva, or genitals.
(b) "Cover charge" means a charge, regardless of its label, to enter a sexually oriented live adult entertainment establishment or added to the patron's bill by an operator of an establishment or otherwise collected after entrance to the establishment, and the patron is provided the opportunity to enter and view adult entertainment in exchange for payment of the charge.
(c) "Operator" means any person who operates, conducts, or maintains a sexually oriented adult entertainment establishment.
(d) "Patron" means any individual who is admitted to a sexually oriented live adult entertainment establishment.
(e) "Person" means any individual, partnership, corporation, trust, incorporated or unincorporated association, marital community, joint venture, governmental entity, or other entity or group of persons, however organized.
(f) "Sexually oriented live adult entertainment establishment" means an adult cabaret, erotic dance venue, strip club, or any other commercial premises where live adult entertainment is provided during at least thirty days within a calendar year or a proportional number of days if the establishment was not open for a full calendar year.
NEW SECTION. Sec. 12. (1) The fees required to be collected by the operator under section 11 of this act are deemed to be held in trust by the operator until paid to the department of revenue, and any operator who appropriates or converts the fees collected to his or her own use or to any use other than the payment of the fees to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter is guilty of a gross misdemeanor.
(2) If any operator fails to collect the fees imposed under section 11 of this act or, having collected the fees, fails to pay the collected fees to the department of revenue in the manner prescribed in section 11 of this act, whether such failure is the result of his or her own acts or the result of acts or conditions beyond the operator's control, the operator is nevertheless, personally liable to the state for the amount of the fees.
(3) The amount of the fees, until paid by the patron to the operator or to the department of revenue, constitutes a debt from the patron to the operator. Any operator who fails or refuses to collect the fees as required with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any patron who refuses to pay any fees due under this chapter is guilty of a misdemeanor.
NEW SECTION. Sec. 13. (1) The Washington sexually oriented business fee account is created in the state treasury. All revenues from the sexually oriented live adult entertainment business admission fee established in section 11 of this act must be deposited into the account. Moneys in the account may only be spent after appropriation.
(2) As a first priority, the legislature must appropriate from the account for the creation, maintenance, and operation of the statewide sexual assault kit tracking system as established in section 2 of this act.
(3) It is the intent of the legislature to additionally provide resources for the priorities as enumerated in this subsection. To the extent that moneys are available in the Washington sexually oriented business fee account after appropriation for purposes of subsection (2) of this section, appropriations may be made for the following, with priority according to their order:
(a) The Harborview center for sexual assault and traumatic stress for the sole purpose of conducting statewide sexual assault nurse examiner trainings for health care professionals in order to facilitate the provision of forensic sexual assault examination services;
(b) The office of crime victims advocacy in the department of commerce for the purposes of providing services and support, including educational and vocational training opportunities, to victims of human trafficking;
(c) The Washington state patrol bureau of forensic laboratory services for the purpose of conducting forensic analysis of sexual assault kits in the possession of law enforcement agencies but not submitted for forensic analysis as of July 24, 2015; or
(d) The Washington state patrol bureau of forensic laboratory services for the purpose of conducting forensic analysis of sexual assault kits, regardless of the date of submission.
Sec. 14. RCW 82.32.145 and 2015 c 188 s 121 are each amended to read as follows:
(1) Whenever the department has issued a warrant under RCW
82.32.210 for the collection of unpaid trust fund taxes from a limited liability business entity and that business entity has been terminated, dissolved, or abandoned, or is insolvent, the department may pursue collection of the entity's unpaid trust fund taxes, including penalties and interest on those taxes, against any or all of the responsible individuals. For purposes of this subsection, "insolvent" means the condition that results when the sum of the entity's debts exceeds the fair market value of its assets. The department may presume that an entity is insolvent if the entity refuses to disclose to the department the nature of its assets and liabilities.
(2) Personal liability under this section may be imposed for state and local trust fund taxes.
(3)(a) For a responsible individual who is the current or a former chief executive or chief financial officer, liability under this section applies regardless of fault or whether the individual was or should have been aware of the unpaid trust fund tax liability of the limited liability business entity.
(b) For any other responsible individual, liability under this section applies only if he or she willfully fails to pay or to cause to be paid to the department the trust fund taxes due from the limited liability business entity.
(4)(a) Except as provided in this subsection (4)(a), a responsible individual who is the current or a former chief executive or chief financial officer is liable under this section only for trust fund tax liability accrued during the period that he or she was the chief executive or chief financial officer. However, if the responsible individual had the responsibility or duty to remit payment of the limited liability business entity's trust fund taxes to the department during any period of time that the person was not the chief executive or chief financial officer, that individual is also liable for trust fund tax liability that became due during the period that he or she had the duty to remit payment of the limited liability business entity's taxes to the department but was not the chief executive or chief financial officer.
(b) All other responsible individuals are liable under this section only for trust fund tax liability that became due during the period he or she had the responsibility or duty to remit payment of the limited liability business entity's taxes to the department.
(5) Persons described in subsection (3)(b) of this section are exempt from liability under this section in situations where nonpayment of the limited liability business entity's trust fund taxes is due to reasons beyond their control as determined by the department by rule.
(7) This section does not relieve the limited liability business entity of its trust fund tax liability or otherwise impair other tax collection remedies afforded by law.
(8) Collection authority and procedures prescribed in this chapter apply to collections under this section.
(9) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Chief executive" means: The president of a corporation; or for other entities or organizations other than corporations or if the corporation does not have a president as one of its officers, the highest ranking executive manager or administrator in charge of the management of the company or organization.
(b) "Chief financial officer" means: The treasurer of a corporation; or for entities or organizations other than corporations or if a corporation does not have a treasurer as one of its officers, the highest senior manager who is responsible for overseeing the financial activities of the entire company or organization.
(c) "Limited liability business entity" means a type of business entity that generally shields its owners from personal liability for the debts, obligations, and liabilities of the entity, or a business entity that is managed or owned in whole or in part by an entity that generally shields its owners from personal liability for the debts, obligations, and liabilities of the entity. Limited liability business entities include corporations, limited liability companies, limited liability partnerships, trusts, general partnerships and joint ventures in which one or more of the partners or parties are also limited liability business entities, and limited partnerships in which one or more of the general partners are also limited liability business entities.
(d) "Manager" has the same meaning as in RCW
25.15.006.
(e) "Member" has the same meaning as in RCW
25.15.006, except that the term only includes members of member-managed limited liability companies.
(f) "Officer" means any officer or assistant officer of a corporation, including the president, vice president, secretary, and treasurer.
(g)(i) "Responsible individual" includes any current or former officer, manager, member, partner, or trustee of a limited liability business entity with an unpaid tax warrant issued by the department.
(ii) "Responsible individual" also includes any current or former employee or other individual, but only if the individual had the responsibility or duty to remit payment of the limited liability business entity's unpaid trust fund tax liability reflected in a tax warrant issued by the department.
(iii) Whenever any taxpayer has one or more limited liability business entities as a member, manager, or partner, "responsible individual" also includes any current and former officers, members, or managers of the limited liability business entity or entities or of any other limited liability business entity involved directly in the management of the taxpayer. For purposes of this subsection (9)(g)(iii), "taxpayer" means a limited liability business entity with an unpaid tax warrant issued against it by the department.
(h) "Trust fund taxes" means taxes collected from purchasers and held in trust under RCW
82.08.050, including taxes imposed under RCW
82.08.020 and
82.08.150, and the sexually oriented business fees collected from patrons and held in trust under section 12 of this act.
(i) "Willfully fails to pay or to cause to be paid" means that the failure was the result of an intentional, conscious, and voluntary course of action.
Sec. 15. RCW 43.79A.040 and 2013 c 251 s 5 and 2013 c 88 s 1 are each reenacted and amended to read as follows:
(1) Money in the treasurer's trust fund may be deposited, invested, and reinvested by the state treasurer in accordance with RCW
43.84.080 in the same manner and to the same extent as if the money were in the state treasury, and may be commingled with moneys in the state treasury for cash management and cash balance purposes.
(2) All income received from investment of the treasurer's trust fund must be set aside in an account in the treasury trust fund to be known as the investment income account.
(3) The investment income account may be utilized for the payment of purchased banking services on behalf of treasurer's trust funds including, but not limited to, depository, safekeeping, and disbursement functions for the state treasurer or affected state agencies. The investment income account is subject in all respects to chapter
43.88 RCW, but no appropriation is required for payments to financial institutions. Payments must occur prior to distribution of earnings set forth in subsection (4) of this section.
(4)(a) Monthly, the state treasurer must distribute the earnings credited to the investment income account to the state general fund except under (b), (c), and (d) of this subsection.
(b) The following accounts and funds must receive their proportionate share of earnings based upon each account's or fund's average daily balance for the period: The Washington promise scholarship account, the Washington advanced college tuition payment program account, the accessible communities account, the community and technical college innovation account, the agricultural local fund, the American Indian scholarship endowment fund, the foster care scholarship endowment fund, the foster care endowed scholarship trust fund, the contract harvesting revolving account, the Washington state combined fund drive account, the commemorative works account, the county enhanced 911 excise tax account, the toll collection account, the developmental disabilities endowment trust fund, the energy account, the fair fund, the family leave insurance account, the food animal veterinarian conditional scholarship account, the fruit and vegetable inspection account, the future teachers conditional scholarship account, the game farm alternative account, the GET ready for math and science scholarship account, the Washington global health technologies and product development account, the grain inspection revolving fund, the industrial insurance rainy day fund, the juvenile accountability incentive account, the law enforcement officers' and firefighters' plan 2 expense fund, the local tourism promotion account, the multiagency permitting team account, the pilotage account, the produce railcar pool account, the regional transportation investment district account, the rural rehabilitation account, the Washington sexual assault kit account, the stadium and exhibition center account, the youth athletic facility account, the self-insurance revolving fund, the children's trust fund, the Washington horse racing commission Washington bred owners' bonus fund and breeder awards account, the Washington horse racing commission class C purse fund account, the individual development account program account, the Washington horse racing commission operating account, the life sciences discovery fund, the Washington state heritage center account, the reduced cigarette ignition propensity account, the center for childhood deafness and hearing loss account, the school for the blind account, the Millersylvania park trust fund, the public employees' and retirees' insurance reserve fund, and the radiation perpetual maintenance fund.
(c) The following accounts and funds must receive eighty percent of their proportionate share of earnings based upon each account's or fund's average daily balance for the period: The advanced right-of-way revolving fund, the advanced environmental mitigation revolving account, the federal narcotics asset forfeitures account, the high occupancy vehicle account, the local rail service assistance account, and the miscellaneous transportation programs account.
(d) Any state agency that has independent authority over accounts or funds not statutorily required to be held in the custody of the state treasurer that deposits funds into a fund or account in the custody of the state treasurer pursuant to an agreement with the office of the state treasurer shall receive its proportionate share of earnings based upon each account's or fund's average daily balance for the period.
(5) In conformance with Article II, section 37 of the state Constitution, no trust accounts or funds shall be allocated earnings without the specific affirmative directive of this section.
NEW SECTION. Sec. 16. Sections 10 through 13 of this act constitute a new chapter in Title 82 RCW. NEW SECTION. Sec. 17. Sections 10 through 13 of this act take effect October 1, 2016.
--- END ---