SENATE BILL REPORT
HB 916
BYRepresentative Appelwick
Providing an excise tax on refuse collection businesses.
House Committe on Ways & Means/Revenue
Senate Committee on Ways & Means
Senate Hearing Date(s):April 1, 1987
Majority Report: Do pass.
Signed by Senators McDermott, Chairman; Bauer, Bluechel, Craswell, Fleming, Kreidler, Lee, McDonald, Owen, Rinehart, Talmadge, Warnke, Williams, Wojahn.
Senate Staff:Stephen Rose (786-7443)
April 2, 1987
AS REPORTED BY COMMITTEE ON WAYS & MEANS, APRIL 1, 1987
BACKGROUND:
A refuse collection tax was imposed by the Legislature in 1985 to fund a state public works program. In 1986, further clarification changed the rate of the refuse tax to an excise tax of 3.6 percent to be collected from refuse customers. In the intervening changes, the business and occupation tax service rate applied to refuse businesses was not clarified.
SUMMARY:
The bill clarifies that a refuse business is subject to a business and occupation tax at the service rate of 1.5 percent.
Fiscal Note: requested
Senate Committee - Testified: No one