Z-0452.1          _______________________________________________

                                  HOUSE BILL 1088

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State of Washington              53rd Legislature             1993 Regular Session

By Representatives Rust, Horn, J. Kohl and Bray; by request of Department of Ecology

Read first time 01/15/93.  Referred to Committee on Environmental Affairs.

Extending the expiration date of the solid waste collection tax.

     AN ACT Relating to the solid waste collection tax; amending RCW 82.18.100; providing an effective date; and declaring an emergency.

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

     Sec. 1.  RCW 82.18.100 and 1989 c 431 s 80 are each amended to read as follows:

     (1) There is imposed on each person using the services of a solid waste collection business a solid waste collection tax of one percent of the consideration charged for the services.  This tax shall be applied only to a service charge for actual solid waste collection services that are provided.  For residential collection service only, the tax shall apply to the lesser of the consideration charged for the services or:

     (a) For customers with less than two-can service, the first eight dollars of the monthly charge for the services.

     (b) For customers with two-can service or more, the first twelve dollars of the monthly charge for the services.

     (2) Money collected under this section shall be held in trust until paid to the state.  Money received by the state shall be deposited in the solid waste management account created by RCW 70.95.800.

     (3) This section expires July 1, ((1993)) 1995.

NEW SECTION. Sec. 2.  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, 1993.

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