S-4348               _______________________________________________

                                                   SENATE BILL NO. 6785

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By Senators Owen, Conner, Anderson, Johnson and DeJarnatt

Read first time 1/25/90 and referred to Committee on  Ways & Means.

AN ACT Relating to the imposition of business and occupation tax on Washington state licensed commercial fishermen; adding a new section to chapter 82.04 RCW; creating a new section; and declaring an emergency.

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

NEW SECTION. Sec. 1.     The legislature finds that the economic stability and well being of this state's commercial fishing industry is of paramount importance to the people and to the economy of the state.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.04 RCW to read as follows:

          This chapter shall not apply to commercial fishermen licensed under chapter 75.28 RCW in respect to the fishing business who are subject to a deduction from the price paid them for enhanced food fish pursuant to RCW 82.27.020(2).

NEW SECTION. Sec. 3.     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 immediately.