SENATE BILL REPORT
SB 5240
BYSenators McDermott and Gaspard; by request of Department of Revenue
Clarifying the business and occupation taxation of mini-storage warehouse and refuse collection businesses.
Senate Committee on Ways & Means
Senate Hearing Date(s):January 27, 1987
Senate Staff:Stephen Rose (786-7443)
AS OF JANUARY 26, 1987
BACKGROUND:
In Shurgard Mini-Storage v. State of Washington, the Thurston County Court ruled that the public utility tax on self-storage and mini-storage facilities was a tax on rental income and thus resembled a property tax, violating our Constitution's uniformity requirement.
Chapter 226, Laws of 1986, removed warehouse and refuse collection businesses from the public utility tax.
SUMMARY:
Mini-storage facilities and refuse collection businesses are expressly included as being subject to the business and occupation tax as other service and business activities at the rate of 1-1/2 percent.
Fiscal Note: available