On page 1, after line 27 of the amendment, insert the following:
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Sec. 3. RCW 81.104.160 and 2015 3rd sp.s. c 44 s 319 are each amended to read as follows:
(1) Regional transit authorities that include a county with a population of more than one million five hundred thousand may submit an authorizing proposition to the voters, and if approved, may levy and collect an excise tax, at a rate approved by the voters, but not exceeding eight-tenths of one percent on the value, under chapter
82.44 RCW, of every motor vehicle owned by a resident of the taxing district, solely for the purpose of providing high capacity transportation service. The maximum tax rate under this subsection does not include a motor vehicle excise tax approved before July 15, 2015, if the tax will terminate on the date bond debt to which the tax is pledged is repaid. This tax does not apply to vehicles licensed under RCW
46.16A.455 except vehicles with an unladen weight of six thousand pounds or less, RCW
46.16A.425 or
46.17.335(2). Notwithstanding any other provision of this subsection or chapter
82.44 RCW, a motor vehicle excise tax imposed by a regional transit authority before or after July 15, 2015, must comply with chapter
82.44 RCW as it existed on January 1, 1996, until December 31st of the year in which the regional transit authority repays bond debt to which a motor vehicle excise tax was pledged before July 15, 2015. Motor vehicle taxes collected by regional transit authorities after December 31st of the year in which a regional transit authority repays bond debt to which a motor vehicle excise tax was pledged before July 15, 2015, must comply with chapter
82.44 RCW as it existed on the date the tax was approved by voters.
Taxes collected under this subsection may not be used to pay the salary of the chief executive officer of a regional transit authority unless the salary is equal to the median income of the passengers on the transit operations of the regional transit authority. Savings attributable to any reduction in salary of the chief executive officer must be used to expedite projects being constructed by the regional transit authority.
(2) An agency and high capacity transportation corridor area may impose a sales and use tax solely for the purpose of providing high capacity transportation service, in addition to the tax authorized by RCW
82.14.030, upon retail car rentals within the applicable jurisdiction that are taxable by the state under chapters
82.08 and
82.12 RCW. The rate of tax may not exceed 2.172 percent. The rate of tax imposed under this subsection must bear the same ratio of the 2.172 percent authorized that the rate imposed under subsection (1) of this section bears to the rate authorized under subsection (1) of this section. The base of the tax is the selling price in the case of a sales tax or the rental value of the vehicle used in the case of a use tax.
(3) Any motor vehicle excise tax previously imposed under the provisions of RCW
81.104.160(1) shall be repealed, terminated, and expire on December 5, 2002, except for a motor vehicle excise tax for which revenues have been contractually pledged to repay a bonded debt issued before December 5, 2002, as determined by
Pierce County et al. v. State, 159 Wn.2d 16, 148 P.3d 1002 (2006). In the case of bonds that were previously issued, the motor vehicle excise tax must comply with chapter
82.44 RCW as it existed on January 1, 1996.
(4) If a regional transit authority imposes the tax authorized under subsection (1) of this section, the authority may not receive any state grant funds provided in an omnibus transportation appropriations act except transit coordination grants created in chapter 11, Laws of 2015 3rd sp. sess."
On page 3, after line 35 of the amendment, insert the following:
NEW SECTION. Sec. 7. "This act may be known and cited as the taxpayer accountability act."