AN
ACT Relating to keeping records of unified business identifier account numbers;
and amending RCW 39.06.010, 50.12.070, 51.16.070, and 82.32.070.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
39.06.010 and 1984 c 7 s 43 are each amended to read as follows:
No
agency of the state or any of its political subdivisions may execute a contract:
(1)
With any contractor who is not registered or licensed as may be required by
the laws of this state other than contractors on highway projects who have been
prequalified as required by RCW 47.28.070, with the department of
transportation to perform highway construction, reconstruction, or maintenance;
or
(2)
For two years from the date that a violation is finally determined, with any
person or entity who has been determined by the respective administering agency
to have violated RCW 50.12.070(1)(b), 51.16.070(1)(b), or 82.32.070(1)(b).
During this two-year period, the person or entity may not be permitted to bid,
or have a bid considered, on any public works contract.
Sec.
2. RCW
50.12.070 and 1983 1st ex.s. c 23 s 8 are each amended to read as follows:
(1)(a)
Each employing unit shall keep true and accurate work records, containing such
information as the commissioner may prescribe. Such records shall be open to
inspection and be subject to being copied by the commissioner or his or her
authorized representatives at any reasonable time and as often as may be
necessary. The commissioner may require from any employing unit any sworn or
unsworn reports with respect to persons employed by it, which he or she deems
necessary for the effective administration of this title.
(b)
An employer who contracts with another person or entity for work subject to
chapter 18.27 or 19.28 RCW shall obtain and preserve a record of the unified
business identifier account number for the person or entity performing the
work. Failure to obtain or maintain the record is subject to RCW 39.06.010 and
to a penalty determined by the commissioner, but not to exceed two hundred
fifty dollars, to be collected as provided in RCW 50.24.120.
(2)(a)
Each employer shall make periodic reports at such intervals as the commissioner
may by regulation prescribe, setting forth the remuneration paid for employment
to workers in its employ, the names of all such workers, and until April 1,
1978, the number of weeks for which the worker earned the "qualifying
weekly wage", and beginning July 1, 1977, the hours worked by each worker
and such other information as the commissioner may by regulation prescribe.
((In
the event)) (b) If the employing unit fails or has failed to report
the number of hours in a reporting period for which a worker worked,
such number will be computed by the commissioner and given the same force and
effect as if it had been reported by the employing unit. In computing the
number of such hours worked the total wages for the reporting period, as
reported by the employing unit, shall be divided by the dollar amount of the
state's minimum wage in effect for such reporting period and the quotient,
disregarding any remainder, shall be credited to the worker: PROVIDED, That
although the computation so made will not be subject to appeal by the employing
unit, monetary entitlement may be redetermined upon request if the department
is provided with credible evidence of the actual hours worked.
Sec.
3. RCW
51.16.070 and 1961 c 23 s 51.16.070 are each amended to read as follows:
(1)(a)
Every employer shall keep at his place of business a record of his employment
from which the information needed by the department may be obtained and such
record shall at all times be open to the inspection of the director, supervisor
of industrial insurance, or the traveling auditors, agents, or assistants of
the department, as provided in RCW 51.48.040.
(b)
An employer who contracts with another person or entity for work subject to
chapter 18.27 or 19.28 RCW shall obtain and preserve a record of the unified
business identifier account number for the person or entity performing the
work. Failure to obtain or maintain the record is subject to RCW 39.06.010 and
to a penalty under RCW 51.48.030.
(2)
Information obtained from employing unit records under the provisions of this
title shall be deemed confidential and shall not be open to public inspection
(other than to public employees in the performance of their official duties),
but any interested party shall be supplied with information from such records to
the extent necessary for the proper presentation of the case in question:
PROVIDED, That any employing unit may authorize inspection of its records by
written consent.
Sec.
4. RCW
82.32.070 and 1983 c 3 s 221 are each amended to read as follows:
(1)(a)
Every person liable for any fee or tax imposed by chapters 82.04 through 82.27
RCW shall keep and preserve, for a period of five years, suitable records as
may be necessary to determine the amount of any tax for which he may be liable,
which records shall include copies of all federal income tax and state tax
returns and reports made by him. All his books, records, and invoices shall be
open for examination at any time by the department of revenue. In the case of
an out-of-state person or concern which does not keep the necessary books and
records within this state, it shall be sufficient if it produces within the
state such books and records as shall be required by the department of revenue,
or permits the examination by an agent authorized or designated by the
department of revenue at the place where such books and records are kept. Any
person who fails to comply with the requirements of this section shall be
forever barred from questioning, in any court action or proceedings, the
correctness of any assessment of taxes made by the department of revenue based
upon any period for which such books, records, and invoices have not been so
kept and preserved.
(b)
A person liable for any fee or tax imposed by chapters 82.04 through 82.27 RCW
who contracts with another person or entity for work subject to chapter 18.27
or 19.28 RCW shall obtain and preserve a record of the unified business
identifier account number for the person or entity performing the work.
Failure to obtain or maintain the record is subject to RCW 39.06.010 and to a
penalty determined by the director, but not to exceed two hundred fifty
dollars. The department shall notify the taxpayer and collect the penalty in the
same manner as penalties under RCW 82.32.100.
(2)
Any person claiming a credit against the tax imposed by chapter 82.04 RCW by
reason of the provisions of RCW 82.04.435 shall keep and preserve until the
claim has been verified or allowed by the department of revenue sufficient
books, records and invoices to prove the right to and amount of such claim for
credit, and no such claim shall be allowed by the department of revenue unless
such books, records and invoices have been kept and preserved.
