AN
ACT Relating to consolidating and funding of the state's oil spill prevention
programs within the department of ecology; amending RCW 43.21I.005, 82.23B.020,
and 90.56.510; creating new sections; providing an effective date; providing an
expiration date; and declaring an emergency.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
43.21I.005 and 1991 c 200 s 401 are each amended to read as follows:
(1)
The legislature declares that Washington's waters have irreplaceable value for
the citizens of the state. These waters are vital habitat for numerous and
diverse marine life and wildlife and the source of recreation, aesthetic
pleasure, and pride for Washington's citizens. These waters are also vital for
much of Washington's economic vitality.
The
legislature finds that the transportation of oil on these waters creates a
great potential hazard to these important natural resources. The legislature
also finds that there is no state agency responsible for maritime safety to
ensure this state's interest in preserving these resources.
The
legislature therefore finds that in order to protect these waters it is
necessary to establish an office of marine safety which will have the
responsibility to promote the safety of marine transportation in Washington.
(2)
The legislature finds that adequate funding is necessary for the state to
continue its priority focus on the prevention of oil spills, as well as
maintain a strong oil spill response, planning, and environmental restoration
capability. The legislature further finds that long-term environmental health
of the state's waters depends upon the strength and vitality of its oil spill
prevention and response program that fosters planning, coordination, and
incident command. To that end, the merger of the office of marine safety with
the department of ecology shall: Ensure coordination via streamlining the
marine safety functions of two agencies into one; provide a focused prevention
and response program under a single administration; generate efficient incident
command response capability and continue to meet the challenges threatening
marine safety and the environment; and increase accountability to the public,
the executive branch, and the legislature.
(3)
It is the intent of the legislature that the state's oil spill prevention,
response, planning, and environmental restoration activities be sufficiently
funded to maintain a strong prevention and response program. It is further the
intent of the legislature that the merger of the office of marine safety with the
department of ecology be accomplished in an organizational manner that
maintains a priority focus and position for the oil spill prevention and
response program. The merger shall allow for ready identification of the
program by the public and ensure no diminution in the state's commitment to
marine safety and environmental protection as follows:
(a)
The director of the department of ecology shall consolidate all of the agency's
oil spill prevention, planning, and response programs and personnel into a division
or equivalent unit of organization within the department. The division shall
be managed by a single administrator who is an assistant director or person of
equivalent status in the department's organization. The administrator shall
report directly to the director.
(b)
The consolidated oil spill program unit within the department shall maintain
prevention of oil spills as a specific program.
(c)
The department shall identify and participate in resolving threats to safety of
marine transportation and the impact of marine transportation on the
environment.
Sec.
2. RCW
82.23B.020 and 1995 c 399 s 214 are each amended to read as follows:
(1)
An oil spill response tax is imposed on the privilege of receiving crude oil or
petroleum products at a marine terminal within this state from a waterborne
vessel or barge operating on the navigable waters of this state. The tax
imposed in this section is levied upon the owner of the crude oil or petroleum
products immediately after receipt of the same into the storage tanks of a
marine terminal from a waterborne vessel or barge at the rate of ((two))
one cent((s)) per barrel of crude oil or petroleum product
received.
(2)
In addition to the tax imposed in subsection (1) of this section, an oil spill
administration tax is imposed on the privilege of receiving crude oil or
petroleum products at a marine terminal within this state from a waterborne
vessel or barge operating on the navigable waters of this state. The tax
imposed in this section is levied upon the owner of the crude oil or petroleum
products immediately after receipt of the same into the storage tanks of a
marine terminal from a waterborne vessel or barge at the rate of ((three))
four cents per barrel of crude oil or petroleum product.
(3)
The taxes imposed by this chapter shall be collected by the marine terminal
operator from the taxpayer. If any person charged with collecting the taxes
fails to bill the taxpayer for the taxes, or in the alternative has not
notified the taxpayer in writing of the imposition of the taxes, or having
collected the taxes, fails to pay them to the department in the manner
prescribed by this chapter, whether such failure is the result of the person's
own acts or the result of acts or conditions beyond the person's control, he or
she shall, nevertheless, be personally liable to the state for the amount of
the taxes. Payment of the taxes by the owner to a marine terminal operator
shall relieve the owner from further liability for the taxes.
(4)
Taxes collected under this chapter shall be held in trust until paid to the
department. Any person collecting the taxes who appropriates or converts the
taxes collected shall be guilty of a gross misdemeanor if the money required to
be collected is not available for payment on the date payment is due. The
taxes required by this chapter to be collected shall be stated separately from
other charges made by the marine terminal operator in any invoice or other
statement of account provided to the taxpayer.
(5)
If a taxpayer fails to pay the taxes imposed by this chapter to the person
charged with collection of the taxes and the person charged with collection
fails to pay the taxes to the department, the department may, in its
discretion, proceed directly against the taxpayer for collection of the taxes.
(6)
The taxes shall be due from the marine terminal operator, along with reports
and returns on forms prescribed by the department, within twenty-five days
after the end of the month in which the taxable activity occurs.
(7)
The amount of taxes, until paid by the taxpayer to the marine terminal operator
or to the department, shall constitute a debt from the taxpayer to the marine
terminal operator. Any person required to collect the taxes under this chapter
who, with intent to violate the provisions of this chapter, fails or refuses to
do so as required and any taxpayer who refuses to pay any taxes due under this
chapter, shall be guilty of a misdemeanor as provided in chapter 9A.20 RCW.
(8)
Upon prior approval of the department, the taxpayer may pay the taxes imposed
by this chapter directly to the department. The department shall give its
approval for direct payment under this section whenever it appears, in the
department's judgment, that direct payment will enhance the administration of
the taxes imposed under this chapter. The department shall provide by rule for
the issuance of a direct payment certificate to any taxpayer qualifying for
direct payment of the taxes. Good faith acceptance of a direct payment
certificate by a terminal operator shall relieve the marine terminal operator
from any liability for the collection or payment of the taxes imposed under
this chapter.
(9)
All receipts from the tax imposed in subsection (1) of this section shall be
deposited into the state oil spill response account. All receipts from the tax
imposed in subsection (2) of this section shall be deposited into the oil spill
administration account.
(10)
Within forty-five days after the end of each calendar quarter, the office of
financial management shall determine the balance of the oil spill response
account as of the last day of that calendar quarter. Balance determinations by
the office of financial management under this section are final and shall not
be used to challenge the validity of any tax imposed under this chapter. The
office of financial management shall promptly notify the departments of revenue
and ecology of the account balance once a determination is made. For each
subsequent calendar quarter, the tax imposed by subsection (1) of this section
shall be imposed during the entire calendar quarter unless:
(a)
Tax was imposed under subsection (1) of this section during the immediately
preceding calendar quarter, and the most recent quarterly balance is more than
((twenty-five)) ten million dollars; or
(b)
Tax was not imposed under subsection (1) of this section during the immediately
preceding calendar quarter, and the most recent quarterly balance is more than
((fifteen)) nine million dollars.
(((11)
The office of marine safety, the department of revenue, and the department of
community, trade, and economic development shall study tax credits for
taxpayers employing vessels with the best achievable technology and the best
available protection to reduce the risk of oil spills to the navigable waters
of the state and submit the study to the appropriate standing committees of the
legislature by December 1, 1992.))
Sec.
3. RCW
90.56.510 and 1995 2nd sp.s. c 14 s 525 are each amended to read as follows:
(1)
The oil spill administration account is created in the state treasury. All
receipts from RCW 82.23B.020(2) shall be deposited in the account. Moneys from
the account may be spent only after appropriation. The account is subject to
allotment procedures under chapter 43.88 RCW. ((On July 1 of each
odd-numbered year, if receipts deposited in the account from the tax imposed by
RCW 82.23B.020(2) for the previous fiscal biennium exceed the amount
appropriated from the account for the previous fiscal biennium, the state
treasurer shall transfer the amount of receipts exceeding the appropriation to
the oil spill response account.)) If, on the first day of any calendar
month, the balance of the oil spill response account is greater than ((twenty-five))
ten million dollars and the balance of the oil spill administration
account exceeds the unexpended appropriation for the current biennium, then the
tax under RCW 82.23B.020(2) shall be suspended on the first day of the next
calendar month until the beginning of the following biennium, provided that the
tax shall not be suspended during the last six months of the biennium. If the
tax imposed under RCW 82.23B.020(2) is suspended during two consecutive
biennia, the department shall by November 1st after the end of the second
biennium, recommend to the appropriate standing committees an adjustment in the
tax rate. For the biennium ending June 30, 1997, the state treasurer may transfer
up to $1,718,000 from the oil spill response account to the oil spill
administration account to support appropriations made from the oil spill
administration account in the omnibus and transportation appropriations acts
adopted not later than June 30, 1997.
(2)
Expenditures from the oil spill administration account shall be used
exclusively for the administrative costs related to the purposes of this
chapter, and chapters 90.48, 88.40, and 88.46 RCW. Starting with the 1995-1997
biennium, the legislature shall give activities of state agencies related to
prevention of oil spills priority in funding from the oil spill administration
account. Costs of administration include the costs of:
(a)
Routine responses not covered under RCW 90.56.500;
(b)
Management and staff development activities;
(c)
Development of rules and policies and the state-wide plan provided for in RCW
90.56.060;
(d)
Facility and vessel plan review and approval, drills, inspections,
investigations, enforcement, and litigation;
(e)
Interagency coordination and public outreach and education;
(f)
Collection and administration of the tax provided for in chapter 82.23B RCW;
and
(g)
Appropriate travel, goods and services, contracts, and equipment.
NEW
SECTION. Sec. 4. All
employees of the office of marine safety are transferred to the jurisdiction of
the department of ecology. All employees classified under chapter 41.06 RCW,
the state civil service law, are assigned to the department of ecology to
perform their usual duties upon the same terms as formerly, without any loss of
rights, subject to any action that may be appropriate thereafter in accordance
with the laws and rules governing state civil service.
NEW
SECTION. Sec. 5. (1)
An oil spill prevention and response advisory committee is created within the
department of ecology. The committee shall consist of eleven members as
follows: Four legislators, one from each caucus; one member each to represent
pilots licensed under chapter 88.16 RCW, the marine oil transportation
industry, the marine cargo transportation industry, the fishing industry, the
shellfish industry, an environmental organization, and the department of
ecology. The member representing the department of ecology shall be an
ex-officio member. Legislative members shall be appointed by the speaker of
the house of representatives or the president of the senate, as appropriate.
The director of the department of ecology shall appoint all other members.
(2)
By December 1, 1998, the committee shall submit a report to the appropriate
standing committees of the legislature evaluating the merger of the functions
of the office of marine safety into the department of ecology.
(3)
This section expires June 30, 1999.
NEW
SECTION. Sec. 6. 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 takes effect July 1, 1997.
