H-1372              _______________________________________________

                                                   HOUSE BILL NO. 2189

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Representatives Wolfe, Zellinsky, Wood, Chandler, Moyer, Silver, Padden, Fuhrman and Tate

Read first time 3/1/89 and referred to Committee on Revenue.

AN ACT Relating to the designation of sources of public revenues; adding new sections to chapter 43.88 RCW; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.     This act is necessary for the immediate preservation of the public peace, health, morals, safety, or welfare, or support of the state government and its existing public institutions, and shall take effect immediately.

NEW SECTION. Sec. 2.     This act may be known and cited as the Fairness in Tax Disclosure Act.

NEW SECTION. Sec. 3.     The legislature finds that it is necessary to clarify to the citizens of the state of Washington precisely what are the sources of state and local revenues.  It is the intent of the legislature to ensure that every charge imposed or collected by any state or local authority on or from any person, property, organization, or activity, for any public purpose, use, or expenditure is clearly defined and identified as a tax.

NEW SECTION. Sec. 4.     Every charge, including, but not limited to any license, permit, fee, surcharge, tuition, billing, or other source of revenue, to be used or expended by the public sector for rendering services or goods, or for any other purpose, which results in the mandatory transfer of income from the private sector to the public sector shall be clearly identified and designated as a tax.

          The term "tax" shall be included in a conspicuous manner in all statutes, rules, regulations, forms, applications, questionnaires, billings, and other writings referring to any tax imposed or collected, and shall be included in the title or other nomenclature used to identify such statutes, rules, regulations, forms, applications, questionnaires, billings, and other writings.

NEW SECTION. Sec. 5.     Revenues collected from the imposition of a penalty or fine resulting from the violation of any statute or administrative rule shall not be considered as a tax.

NEW SECTION. Sec. 6.     Sections 2 through 5 of this act are each added to chapter 43.88 RCW.