SENATE BILL REPORT

SB 6449

BYSenators Anderson, Craswell and McDonald

Changing enhanced food fish tax remittance requirements.

Senate Committee on Ways & Means

Senate Hearing Date(s):January 22, 1990; January 25, 1990

Majority Report:  Do pass.

      Signed by Senators McDonald, Chairman; Craswell, Vice Chairman; Amondson, Bailey, Cantu, Fleming, Hayner, Johnson, Lee, Newhouse, Saling, Smith, Talmadge, Williams, Wojahn.

Senate Staff:Bill Freund (786-7715)

                  January 26, 1990

AS REPORTED BY COMMITTEE ON WAYS & MEANS, JANUARY 25, 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 the fish tax is changed to coincide with the due dates for the B&O tax and other excise taxes.

Appropriation:    none

Revenue:    yes

Fiscal Note:      available

Senate Committee - Testified: No one