2089 AMH FISR H2948.1

HB 2089 - H AMDS 810 ADOPTED 4/13/95

By Representative R. Fisher and others

     On page 22, after line 24, insert the following:

     "Sec. 19.  RCW 82.44.020 and 1993 sp.s. c 23 s 61 are each amended to read as follows:

     (1) An excise tax is imposed for the privilege of using in the state any motor vehicle, except those operated under reciprocal agreements, the provisions of RCW 46.16.160 as now or hereafter amended, or dealer's licenses.  The annual amount of such excise tax shall be ((two)) 1.8 percent of the value of such vehicle.

     (2) An additional excise tax is imposed, in addition to any other tax imposed by this section, for the privilege of using in the state any such motor vehicle, and the annual amount of such additional excise shall be two-tenths of one percent of the value of such vehicle.

     (3) Effective with October 1992 motor vehicle registration expirations, a clean air excise tax is imposed in addition to any other tax imposed by this section for the privilege of using in the state any motor vehicle as defined in RCW 82.44.010, except that farm vehicles as defined in RCW 46.04.181 shall not be subject to the tax imposed by this subsection.  The annual amount of the additional excise tax shall be two dollars and twenty-five cents.  Effective with July 1994 motor vehicle registration expirations, the annual amount of additional excise tax shall be two dollars.

     (4) An additional excise tax is imposed on truck-type power units that are used in combination with a trailer to transport loads in excess of forty thousand pounds combined gross weight.  The annual amount of such additional excise tax shall be fifty-eight one-hundredths of one percent of the value of the vehicle.

     The department shall distribute the additional tax collected under this subsection as follows:

     (a) For each trailing unit subject to subsection (5) of this section, an amount equal to the clean air excise tax prescribed in subsection (3) of this section shall be distributed in the manner prescribed in RCW 82.44.110(3);

     (b) Of the remainder of the additional excise tax collected under this subsection, ten percent shall be distributed in the manner prescribed in RCW 82.44.110(2) and ninety percent shall be distributed in the manner prescribed in RCW 82.44.110(1).  This tax shall not apply to power units used exclusively for hauling logs.

     (5) The excise taxes imposed by subsections (1) through (3) of this section shall not apply to trailing units which are used in combination with a power unit subject to the additional excise tax imposed by subsection (4) of this section.  This subsection shall not apply to trailing units used for hauling logs. 

     (6) In no case shall the total tax be less than two dollars except for proportionally registered vehicles.

     (7) Washington residents, as defined in RCW 46.16.028, who license motor vehicles in another state or foreign country and avoid Washington motor vehicle excise taxes are liable for such unpaid excise taxes.  The department of revenue may assess and collect the unpaid excise taxes under chapter 82.32 RCW, including the penalties and interest provided therein.

     Sec. 20.  RCW 82.44.110 and 1993 sp.s. c 21 s 7 and 1993 c 492 s 253 are each reenacted and amended to read as follows:

     The county auditor shall regularly, when remitting license fee receipts, pay over and account to the director of licensing for the excise taxes collected under the provisions of this chapter.  The director shall forthwith transmit the excise taxes to the state treasurer.

     (1) The state treasurer shall deposit the excise taxes collected under RCW 82.44.020(1) as follows:

     (a) ((1.60)) 1.778 percent into the motor vehicle fund to defray administrative and other expenses incurred by the department in the collection of the excise tax.

     (b) ((8.15)) 9.056 percent into the Puget Sound capital construction account in the motor vehicle fund.

     (c) ((4.07)) 4.522 percent into the Puget Sound ferry operations account in the motor vehicle fund.

     (d) ((5.88)) 6.533 percent into the general fund to be distributed under RCW 82.44.155.

     (e) ((4.75)) 5.278 percent into the municipal sales and use tax equalization account in the general fund created in RCW 82.14.210.

     (f) ((1.60)) 1.778 percent into the county sales and use tax equalization account in the general fund created in RCW 82.14.200.

     (g) ((62.6440  percent into the general fund through June 30, 1995, and)) 57.6440 percent into the general fund beginning July 1, 1995, through December 31, 1995, and 52.937 percent thereafter.

     (h) ((5)) 5.556 percent into the transportation fund created in RCW 82.44.180 beginning July 1, 1995.

     (i) ((5.9686)) 6.632 percent into the county criminal justice assistance account created in RCW 82.14.310.

     (j) ((1.1937)) 1.326 percent into the municipal criminal justice assistance account for distribution under RCW 82.14.320.

     (k) ((1.1937)) 1.326 percent into the municipal criminal justice assistance account for distribution under RCW 82.14.330.

     (l) ((2.95)) 3.278 percent into the general fund to be distributed by the state treasurer to county health departments to be used exclusively for public health.  The state treasurer shall distribute these funds proportionately among the counties based on population as determined by the most recent United States census.

     Notwithstanding (i) through (k) of this subsection, no more than sixty million dollars shall be deposited into the accounts specified in (i) through (k) of this subsection for the period January 1, 1994, through June 30, 1995.  For the fiscal year ending June 30, 1998, and for each fiscal year thereafter, the amounts deposited into the accounts specified in (i) through (k) of this subsection shall not increase by more than the amounts deposited into those accounts in the previous fiscal year increased by the implicit price deflator for the previous fiscal year.  Any revenues in excess of this amount shall be deposited into the general fund.

     (2) The state treasurer shall deposit the excise taxes collected under RCW 82.44.020(2) into the transportation fund.

     (3) The state treasurer shall deposit the excise tax imposed by RCW 82.44.020(3) into the air pollution control account created by RCW 70.94.015."

     Renumber remaining sections consecutively, correct internal references, and correct the title accordingly.

     On page 60, after line 14, insert the following:

     "NEW SECTION. Sec. 72.  Sections 19 and 20 of this act shall take effect January 1, 1996."

     Renumber remaining sections consecutively.

EFFECT:  Lowers the motor vehicle tax from 2.2 percent to 2.0 percent; lowers the amount of revenues going to the general fund and maintains the amount going to various transportation accounts and local government.

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