CERTIFICATION
OF ENROLLMENT
SUBSTITUTE
HOUSE BILL 2858
Chapter
145, Laws of 1998
55th
Legislature
1998
Regular Session
PAYMENT OF TAXES ON RENTAL
CARS--REVISIONS
EFFECTIVE
DATE: 3/25/98
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Passed by the House March 7, 1998
Yeas 96 Nays 0
 CLYDE BALLARD
Speaker of the
House of Representatives
Passed by the Senate March 5, 1998
Yeas 49 Nays 0
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CERTIFICATE
I, Timothy A. Martin, Chief Clerk of the House of Representatives of
the State of Washington, do hereby certify that the attached is SUBSTITUTE
HOUSE BILL 2858 as passed by the House of Representatives and the Senate
on the dates hereon set forth.
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BRAD OWEN
President of the Senate
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 TIMOTHY A. MARTIN
Chief Clerk
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Approved March 25, 1998 Place Style On
Codes above, and Style Off Codes below.
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FILED
March 25, 1998 - 4:31 p.m.
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GARY LOCKE
Governor of the State of Washington
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Secretary of State
State of Washington
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_______________________________________________
SUBSTITUTE
HOUSE BILL 2858
_______________________________________________
AS
AMENDED BY THE SENATE
Passed
Legislature - 1998 Regular Session
State
of Washington 55th Legislature 1998 Regular Session
By
Read
first time 02/02/98. Referred to Committee on .
Reflecting current practice for payment of taxes on rental
cars.
AN
ACT Relating to payment of taxes on rental cars; amending RCW 82.44.023;
creating a new section; and declaring an emergency.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.44.023 and 1994 c 227 s 3 are each amended to read as follows:
Rental
cars as defined in RCW 46.04.465 are exempt from the taxes imposed in RCW 82.44.020
(1) and (2). When a rental car ceases to be used for rental car purposes ((and
at the time of its retail sale, the excise tax imposed in RCW 82.44.020 (1) and
(2) shall be imposed in an amount equal to one-twelfth of the annual excise tax
then in effect, for each full month remaining in the vehicle's registration
year)) the year and month tabs on the license plates shall be altered by
the rental car company in such a manner as to render the plate void of any
designation of month and year. The department of licensing shall, by rule, set
forth the process of alteration and shall provide at no cost to the rental car
company, any materials necessary to render the plate void of any designation of
the month and year tabs. At the time of retail sale, motor vehicle excise tax
and applicable licensing fees will be collected for a full twelve months.
NEW
SECTION. Sec. 2. The
vehicle services division of the department of licensing shall convene a study
group to include representatives from the department of licensing, the
department of revenue, the rental car industry, and the franchised vehicle
dealers industry. The study group shall conduct an assessment of the
registration year impact during the period of January 1, 1997, through July 1,
1999, upon the requirements of RCW 46.16.006, 82.08.020, and chapter 82.44 RCW
and whether the tax rate currently set on car rental transactions provides
revenue neutrality. The study group shall report its findings and
recommendations, if any, to the transportation committees of the house of
representatives and senate by December 31, 1998.
NEW
SECTION. Sec. 3. 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 immediately.
Passed the House March 7, 1998.
Passed the Senate March 5, 1998.
Approved by the Governor
March 25, 1998.
Filed
in Office of Secretary of State March 25, 1998.