5304-S2.E AMH JONE LONG 153

E2SSB 5304 - H AMD to Revenue Comm. Amendment 000356 WITHDRAWN

4-8-93

By Representative Jones

     On page 89 of the amendment, line 10, after "rate of" strike everything through "thereafter." on line 14 and insert:  "six mills per cigarette through June 30, 1995, and fifteen mills per cigarette thereafter."

     On page 94 of the amendment, line 30, strike everything through page 96, line 8 and insert:

     "Sec. 312.  RCW 82.04.290 and 1985 c 32 s 3 are each amended to read as follows:

     Upon every person engaging within this state in any business activity other than or in addition to those enumerated in RCW 82.04.230, 82.04.240, 82.04.250, 82.04.255, 82.04.260, 82.04.270, and 82.04.280; as to such persons the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of (1) 1.50 percent on all businesses, including those taxed under subsection (2) of this section, and (2) an additional one percent on persons engaging in business as physicians, dentists, osteopaths, chiropractors, optometrists, podiatrists, and other health practitioners whether or not licensed or certified.  This section includes, among others, and without limiting the scope hereof (whether or not title to materials used in the performance of such business passes to another by accession, confusion or other than by outright sale), persons engaged in the business of rendering any type of service which does not constitute a "sale at retail" or a "sale at wholesale."  The value of advertising, demonstration, and promotional supplies and materials furnished to an agent by his principal or supplier to be used for informational, educational and promotional purposes shall not be considered a part of the agent's remuneration or commission and shall not be subject to taxation under this section.  The moneys collected under subsection (2) of this section shall be deposited in the health services account created under section 460 of this act."

EFFECT:  Deletes additional beer tax, lowers additional cigarette tax to 12 cents per pack until July 1, 1995, and thirty cents per pack thereafter.  Provides an additional 1% B&O tax on doctors and other health practitioners.  Raises approximately the same amount of revenue as the Revenue Committee amendment.