H-200 _______________________________________________
HOUSE BILL NO. 1075
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State of Washington 51st Legislature 1989 Regular Session
By Representatives Haugen, S. Wilson, Spanel, Brough, H. Sommers, Appelwick, Zellinsky, Schmidt, Jones and Leonard
Read first time 1/13/89 and referred to Committees on Fisheries & Wildlife/Revenue.
AN ACT Relating to the taxation of fish reared in salt water net pens; adding a new chapter to Title 82 RCW; providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The legislature finds that local governments face a financial burden when they must regulate the siting and monitoring of salt water net pens raising fish. The industry should contribute funds to local government for these purposes and pay an excise tax in a manner and at a rate consistent with taxes paid on the harvest of free-swimming fish.
NEW SECTION. Sec. 2. In addition to all other taxes, licenses, or fees provided by law, there is established an excise tax on the harvesting of fish raised in salt water net pens. The tax is levied upon and shall be collected at the first commercial transaction on adult fish from the owner of the fish in the net pen. The tax shall be imposed at a rate of one and one-fourth cents per pound.
NEW SECTION. Sec. 3. All of the provisions of chapters 82.02 and 82.32 RCW shall be applicable and have full force and effect with respect to taxes imposed under this chapter. The meaning attributed to words and phrases in chapter 82.04 RCW, insofar as applicable, shall have full force and effect with respect to taxes imposed under this chapter.
NEW SECTION. Sec. 4. The taxes levied by this chapter shall be due for payment monthly and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the end of the month in which the tax accrued. The taxpayer on or before the due date shall make out a signed return, setting out such information as the department of revenue may require, including the number of fish harvested and the amount of tax due for the preceding monthly period, which amount shall be transmitted to the department along with the return.
The department may relieve any taxpayer from the obligation of filing a monthly return and may require the return to cover other periods, but in no event may periodic returns be filed for a period greater than one year.
NEW SECTION. Sec. 5. All taxes collected by the department of revenue under this chapter shall be deposited in the state general fund and appropriated exclusively to the department of ecology for use as grants to local governments for the purpose of defraying the costs associated with siting, monitoring, and regulating the raising of fish in salt water net pens. Up to fifteen percent of these moneys may be used by the department of ecology to defray administrative costs. If at the end of any biennium the department of ecology certifies to the director of financial management that any of the revenues from the excise tax under section 2 of this act are surplus to current needs, the state treasurer shall transfer the surplus into the aquatic land enhancement account.
NEW SECTION. Sec. 6. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.
NEW SECTION. Sec. 7. Sections 1 through 5 of this act shall constitute a new chapter in Title 82 RCW.
NEW SECTION. Sec. 8. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1989. The director of revenue is authorized to immediately take such steps as are necessary to insure that this act is implemented on its effective date.