SENATE BILL REPORT

HB 2345

BYRepresentatives Basich, Holland, Haugen, Wang, Horn, R. King and Hargrove; by request of Department of Revenue

Changing enhanced food fish tax remittance requirements.

House Committe on Revenue

Senate Committee on Ways & Means

Senate Hearing Date(s):February 23, 1990

Majority Report:  Do pass.

      Signed by Senators McDonald, Chairman; Craswell, Vice Chairman; Amondson, Bailey, Bauer, Bluechel, Cantu, Fleming, Gaspard, Johnson, Lee, Matson, Moore, Newhouse, Niemi, Owen, Talmadge, Warnke, Williams, Wojahn.

Senate Staff:Bill Freund (786-7715)

                  February 24, 1990

AS REPORTED BY COMMITTEE ON WAYS & MEANS, FEBRUARY 23, 1990

BACKGROUND:

Commercial fishermen and fish dealers are subject to the fish tax and the business and occupation (B&O) tax.  Fish dealers are responsible for the fish tax but may collect half the tax from the fishermen.

The due dates for the fish tax and the B&O tax are different.  As a result, fish dealers must file two tax returns each month.  This creates confusion, late payments and extra paperwork.

SUMMARY:

The due date for payment of the fish tax is changed to coincide with the due date for the B&O tax and other excise taxes.

Appropriation:    none

Revenue:    yes

Fiscal Note:      available

Senate Committee - Testified: No one