H-4231.1  _______________________________________________

                          HOUSE BILL 2708

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Representatives B. Thomas, Pennington, Butler, Cole, Kastama, Crouse, D. Sommers, Cooke and O'Brien

Read first time 01/19/98.  Referred to Committee on Finance.

Eliminating double taxation of municipal utility taxes.

    AN ACT Relating to elimination of double taxation of municipal utility taxes; adding a new section to chapter 35.21 RCW; and providing an effective date.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 35.21 RCW to read as follows:

    A city or town that imposes any tax or payment measured by gross receipts received for electricity or electrical distribution services shall allow a credit against such tax for the full amount of any tax or payment imposed by another city or town in which the electricity is delivered, if the taxes or payments are measured by the same gross receipts.  For the purposes of this section, electricity is delivered at the situs of the meter measuring the electricity delivered to the consumer.

NEW SECTION. Sec. 2.  This act takes effect July 1, 1998.

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