AN
ACT Relating to the reallocation of motor vehicle excise tax and general fund
resources for the purpose of providing transportation funding, local criminal
justice funding, and tax reduction; amending RCW 82.44.020, 82.44.041,
82.44.110, 82.44.150, 82.14.045, 82.14.200, 82.14.310, 82.14.330, 43.135.060,
82.50.410, 82.50.510, 35.58.273, 35.58.410, 43.160.070, 43.160.076, 43.160.080,
46.16.068, 70.94.015, 81.100.060, 82.08.020, 82.14.046, 82.44.023, 82.44.025,
82.44.155, 82.44.180, and 84.44.050; amending 1997 c 367 s 10 (uncodified);
reenacting and amending RCW 82.14.320, 43.160.210, and 81.104.160; adding a new
section to chapter 82.44 RCW; adding a new section to chapter 43.160 RCW;
adding a new section to chapter 82.14 RCW; adding a new section to chapter
43.135 RCW; adding new sections to chapter 47.10 RCW; creating new sections;
providing effective dates; providing contingent effective dates; providing for
submission of certain sections of this act to a vote of the people; and
declaring an emergency.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW
SECTION. Sec. 1. The
purpose of this act is to reallocate the general fund portion of the state's
motor vehicle excise tax revenues among the taxpayers, local governments, and
the state's transportation programs. By reallocating motor vehicle excise
taxes, the state revenue portion can be dedicated to increased transportation
funding purposes. Since the general fund currently has a budget surplus, due
to a strong economy, the legislature feels that this reallocation is an
appropriate short-term solution to the state's transportation needs and is a
first step in meeting longer-term transportation funding needs. These
reallocated funds must be used to provide relief from traffic congestion,
improve freight mobility, and increase traffic safety.
In
reallocating general fund resources, the legislature also ensures that other
programs funded from the general fund are not adversely impacted by the
reallocation of surplus general fund revenues. The legislature also adopts
this act to continue the general fund revenue and expenditure limitations
contained in chapter 43.135 RCW after this one-time transfer of funds.
In
order to develop a long-term and comprehensive solution to the state's
transportation problems, a joint committee will be created to study the state's
transportation needs and the appropriate sources of revenue necessary to
implement the state's long-term transportation needs as provided in section 22
of this act.
NEW
SECTION. Sec. 2. A
new section is added to chapter 82.44 RCW to read as follows:
(1)
Beginning with motor vehicle registrations that are due or become due in July
1999, a credit is authorized against the tax imposed under RCW 82.44.020(1) on
each personal-use motor vehicle equal to the lesser of the tax otherwise due
under RCW 82.44.020(1) or thirty dollars.
(2)
For the purposes of this section, "personal-use motor vehicle" means
a vehicle registered to a private individual, not owned by a business, and
designated in one of the following use classes: (a) Passenger; (b) truck with
a weight not to exceed six thousand pounds; or (c) motorcycle.
Sec.
3. 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 and two-tenths 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)))
(3) 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))) (4) of this
section, an amount equal to the clean air excise tax prescribed in subsection
(((3))) (2) of this section shall be distributed in the manner
prescribed in RCW 82.44.110(((3))) (2);
(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)))
(4) The excise taxes imposed by subsections (1) ((through (3))) and
(2) 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))) (3) of this section. This subsection shall
not apply to trailing units used for hauling logs.
(((6)))
(5) In no case shall the total tax be less than two dollars except for
proportionally registered vehicles and except for vehicles on which a credit
is granted under section 2 of this act.
(((7)))
(6) 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.
4. RCW
82.44.041 and 1990 c 42 s 303 are each amended to read as follows:
(1)
For the purpose of determining the tax under this chapter, the value of a
truck-type power or trailing unit shall be the latest purchase price of the
vehicle, excluding applicable federal excise taxes, state and local sales or
use taxes, transportation or shipping costs, or preparatory or delivery costs,
multiplied by the following percentage based on year of service of the vehicle
since last sale. The latest purchase year shall be considered the first year
of service.
YEAR OF SERVICE PERCENTAGE
1 100
2 90
3 83
4 75
5 67
6 59
7 52
8 44
9 36
10 28
11 21
12 13
13
or older 10
(2) The
reissuance of title and registration for a truck-type power or trailing unit
because of the installation of body or special equipment shall be treated as a
sale, and the value of the truck-type power or trailing unit at that time, as
determined by the department from such information as may be available, shall
be considered the latest purchase price.
(3) For
the purpose of determining the tax under this chapter, the value of a motor
vehicle other than a truck-type power or trailing unit shall be the
manufacturer's base suggested retail price of the vehicle when first offered
for sale as a new vehicle, excluding any optional equipment, applicable federal
excise taxes, state and local sales or use taxes, transportation or shipping
costs, or preparatory or delivery costs, multiplied by the applicable
percentage listed in this subsection based on year of service of the vehicle.
If the
manufacturer's base suggested retail price is unavailable or otherwise
unascertainable at the time of initial registration in this state, the
department shall determine a value equivalent to a manufacturer's base
suggested retail price as follows:
(a) The
department shall determine a value using any information that may be available,
including any guidebook, report, or compendium of recognized standing in the
automotive industry or the selling price and year of sale of the vehicle. The
department may use an appraisal by the county assessor. In valuing a vehicle
for which the current value or selling price is not indicative of the value of
similar vehicles of the same year and model, the department shall establish a
value that more closely represents the average value of similar vehicles of the
same year and model.
(b) The
value determined in (a) of this subsection shall be divided by the applicable
percentage listed in this subsection to establish a value equivalent to a
manufacturer's base suggested retail price. The applicable percentage shall be
based on the year of service of the vehicle for which the value is determined.
YEAR OF SERVICE PERCENTAGE
1 100
2 ((100))
95
3 ((91))
89
4 83
5 74
6 65
7 57
8 48
9 40
10 31
11 22
12 14
13
or older 10
(4) For
purposes of this chapter, value shall exclude value attributable to
modifications of a motor vehicle and equipment that are designed to facilitate
the use or operation of the motor vehicle by a handicapped person.
Sec.
5. RCW
82.44.110 and 1997 c 338 s 68 are each 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)) 1.455 percent into the motor vehicle fund through
June 30, 1999, and 1.71 percent beginning July 1, 1999, to defray
administrative and other expenses incurred by the department in the collection
of the excise tax.
(b)
((8.15)) 7.409 percent into the Puget Sound capital construction
account in the motor vehicle fund through June 30, 1999, and 8.712 percent
beginning July 1, 1999.
(c)
((4.07)) 3.70 percent into the Puget Sound ferry operations
account in the motor vehicle fund through June 30, 1999, and 4.351 percent
beginning July 1, 1999.
(d)
((5.88)) 5.345 percent into the ((general fund to be
distributed)) city police and fire protection assistance account
under RCW 82.44.155 through June 30, 1999, and 6.286 percent beginning July
1, 1999.
(e)
((4.75)) 4.318 percent into the municipal sales and use tax
equalization account ((in the general fund)) created in RCW 82.14.210 through
June 30, 1999, and 5.628 percent beginning July 1, 1999.
(f)
((1.60)) 1.455 percent into the county sales and use tax
equalization account ((in the general fund)) created in RCW 82.14.200 through
June 30, 1999, and 1.71 percent beginning July 1, 1999.
(g)
((62.6440)) 13.573 percent into the general fund through June 30,
((1995, and 57.6440 percent into the general fund beginning July 1, 1995))
1999.
(h)
((5)) 43.605 percent into the transportation fund created in RCW
82.44.180 through June 30, 1999, and 51.203 percent beginning July 1, ((1995))
1999.
(i)
((5.9686)) 5.426 percent into the county criminal justice
assistance account created in RCW 82.14.310 through June 30, 1999, and 3.892
percent beginning July 1, 1999.
(j)
((1.1937)) 1.085 percent into the municipal criminal justice
assistance account for distribution under RCW 82.14.320 through June 30,
1999, and 0.778 percent beginning July 1, 1999.
(k)
((1.1937)) 1.085 percent into the municipal criminal justice
assistance account for distribution under RCW 82.14.330 through June 30,
1999, and 0.778 percent beginning July 1, 1999.
(l)
((2.95)) 2.682 percent into the county public health account
created in RCW 70.05.125 through June 30, 1999, and 3.153 percent beginning
July 1, 1999.
(m)
8.862 percent into the motor vehicle fund through June 30, 1999, and 10.422
percent beginning July 1, 1999.
(n)
1.377 percent into the distressed county assistance account under section 10 of
this act beginning July 1, 1999.
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. Not more
than five percent of the funds deposited to these accounts shall be available
for appropriations for enhancements to the state patrol crime laboratory system
and the continuing costs related to these enhancements. Motor vehicle excise
tax funds appropriated for such enhancements shall not supplant existing funds
from the state general fund. For the fiscal year ending June 30, 1998, and))
for each fiscal year ((thereafter)) through fiscal year 1999, 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 violence reduction and drug enforcement account.
(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)))
(2) into the air pollution control account created by RCW 70.94.015.
Sec.
6. RCW
82.44.150 and 1995 2nd sp.s. c 14 s 538 are each amended to read as follows:
(1)
The director of licensing shall, on the twenty-fifth day of February, May,
August, and November of each year, advise the state treasurer of the total
amount of motor vehicle excise taxes imposed by RCW 82.44.020 (1) ((and (2)))
remitted to the department during the preceding calendar quarter ending on the
last day of March, June, September, and December, respectively, except for
those payable under RCW 82.44.030, from motor vehicle owners residing within
each municipality which has levied a tax under RCW 35.58.273, which amount of
excise taxes shall be determined by the director as follows:
The
total amount of motor vehicle excise taxes remitted to the department, except
those payable under RCW 82.44.020(((3))) (2) and 82.44.030, from
each county shall be multiplied by a fraction, the numerator of which is the
population of the municipality residing in such county, and the denominator of
which is the total population of the county in which such municipality or
portion thereof is located. The product of this computation shall be the
amount of excise taxes from motor vehicle owners residing within such
municipality or portion thereof. Where the municipality levying a tax under
RCW 35.58.273 is located in more than one county, the above computation shall
be made by county, and the combined products shall provide the total amount of
motor vehicle excise taxes from motor vehicle owners residing in the
municipality as a whole. Population figures required for these computations
shall be supplied to the director by the office of financial management, who
shall adjust the fraction annually.
(2)
On the first day of the months of January, April, July, and October of each
year, the state treasurer based upon information provided by the department
shall, from motor vehicle excise taxes deposited in the ((general fund,
under RCW 82.44.110(1)(g))) transportation fund under RCW 82.44.110,
make the following deposits:
(a)
To the high capacity transportation account created in RCW 47.78.010, a sum
equal to four and five-tenths percent of the special excise tax levied under
RCW 35.58.273 by those municipalities authorized to levy a special excise tax
within each county that has a population of one hundred seventy-five thousand
or more and has an interstate highway within its borders; except that in a case
of a municipality located in a county that has a population of one hundred
seventy-five thousand or more that does not have an interstate highway located
within its borders, that sum shall be deposited in the passenger ferry account;
(b)
To the central Puget Sound public transportation account created in RCW
82.44.180, ((for revenues distributed after December 31, 1992,)) within
a county with a population of one million or more and a county with a
population of from two hundred thousand to less than one million bordering a
county with a population of one million or more, a sum equal to the difference
between (i) the special excise tax levied and collected under RCW 35.58.273 by
those municipalities authorized to levy and collect a special excise tax
subject to the requirements of subsections (3) and (4) of this section and (ii)
the special excise tax that the municipality would otherwise have been eligible
to levy and collect at a tax rate of .815 percent and been able to match with
locally generated tax revenues, other than the excise tax imposed under RCW
35.58.273, budgeted for any public transportation purpose. Before this
deposit, the sum shall be reduced by an amount equal to the amount distributed
under (a) of this subsection for each of the municipalities within the counties
to which this subsection (2)(b) applies; however, any transfer under this
subsection (2)(b) must be greater than zero; and
(c)
To the public transportation systems account created in RCW 82.44.180, ((for
revenues distributed after December 31, 1992,)) within counties not described
in (b) of this subsection, a sum equal to the difference between (i) the
special excise tax levied and collected under RCW 35.58.273 by those
municipalities authorized to levy and collect a special excise tax subject to
the requirements of subsections (3) and (4) of this section and (ii) the
special excise tax that the municipality would otherwise have been eligible to
levy and collect at a tax rate of .815 percent and been able to match with
locally generated tax revenues, other than the excise tax imposed under RCW
35.58.273, budgeted for any public transportation purpose. Before this
deposit, the sum shall be reduced by an amount equal to the amount distributed
under (a) of this subsection for each of the municipalities within the counties
to which this subsection (2)(c) applies; however, any transfer under this
subsection (2)(c) must be greater than zero((; and
(d)
To the general fund, for revenues distributed after June 30, 1993, and to the
transportation fund, for revenues distributed after June 30, 1995, a sum equal
to the difference between (i) the special excise tax levied and collected under
RCW 35.58.273 by those municipalities authorized to levy and collect a special
excise tax subject to the requirements of subsections (3) and (4) of this section
and (ii) the special excise tax that the municipality would otherwise have been
eligible to levy and collect at a tax rate of .815 percent notwithstanding the
requirements set forth in subsections (3) through (6) of this section, reduced
by an amount equal to distributions made under (a), (b), and (c) of this
subsection and RCW 82.14.046)).
(3)
On the first day of the months of January, April, July, and October of each
year, the state treasurer, based upon information provided by the department,
shall remit motor vehicle excise tax revenues imposed and collected under RCW
35.58.273 as follows:
(a)
The amount required to be remitted by the state treasurer to the treasurer of
any municipality levying the tax shall not exceed in any calendar year the amount
of locally-generated tax revenues, excluding (i) the excise tax imposed under
RCW 35.58.273 for the purposes of this section, which shall have been budgeted
by the municipality to be collected in such calendar year for any public
transportation purposes including but not limited to operating costs, capital
costs, and debt service on general obligation or revenue bonds issued for these
purposes; and (ii) the sales and use tax equalization distributions provided
under RCW 82.14.046; and
(b)
In no event may the amount remitted in a single calendar quarter exceed the
amount collected on behalf of the municipality under RCW 35.58.273 during the
calendar quarter next preceding the immediately preceding quarter, excluding
the sales and use tax equalization distributions provided under RCW 82.14.046.
(4)
At the close of each calendar year accounting period, but not later than April
1, each municipality that has received motor vehicle excise taxes under
subsection (3) of this section shall transmit to the director of licensing and
the state auditor a written report showing by source the previous year's
budgeted tax revenues for public transportation purposes as compared to actual
collections. Any municipality that has not submitted the report by April 1
shall cease to be eligible to receive motor vehicle excise taxes under
subsection (3) of this section until the report is received by the director of
licensing. If a municipality has received more or less money under subsection
(3) of this section for the period covered by the report than it is entitled to
receive by reason of its locally-generated collected tax revenues, the director
of licensing shall, during the next ensuing quarter that the municipality is
eligible to receive motor vehicle excise tax funds, increase or decrease the
amount to be remitted in an amount equal to the difference between the
locally-generated budgeted tax revenues and the locally-generated collected tax
revenues. In no event may the amount remitted for a calendar year exceed the amount
collected on behalf of the municipality under RCW 35.58.273 during that same
calendar year excluding the sales and use tax equalization distributions
provided under RCW 82.14.046. At the time of the next fiscal audit of each
municipality, the state auditor shall verify the accuracy of the report
submitted and notify the director of licensing of any discrepancies.
(5)
The motor vehicle excise taxes imposed under RCW 35.58.273 and required to be
remitted under this section and RCW 82.14.046 shall be remitted without
legislative appropriation.
(6)
Any municipality levying and collecting a tax under RCW 35.58.273 which does
not have an operating, public transit system or a contract for public
transportation services in effect within one year from the initial effective
date of the tax shall return to the state treasurer all motor vehicle excise
taxes received under subsection (3) of this section.
Sec.
7. RCW
82.14.045 and 1991 c 363 s 158 are each amended to read as follows:
(1)
The legislative body of any city pursuant to RCW 35.92.060, of any county which
has created an unincorporated transportation benefit area pursuant to RCW
36.57.100 and 36.57.110, of any public transportation benefit area pursuant to
RCW 36.57A.080 and 36.57A.090, of any county transportation authority
established pursuant to chapter 36.57 RCW, and of any metropolitan municipal
corporation within a county with a population of one million or more pursuant
to chapter 35.58 RCW, may, by resolution or ordinance for the sole purpose of
providing funds for the operation, maintenance, or capital needs of public
transportation systems and in lieu of the excise taxes authorized by RCW
35.95.040, submit an authorizing proposition to the voters or include such authorization
in a proposition to perform the function of public transportation and if
approved by a majority of persons voting thereon, fix and impose a sales and
use tax in accordance with the terms of this chapter: PROVIDED, That no such
legislative body shall impose such a sales and use tax without submitting such
an authorizing proposition to the voters and obtaining the approval of a
majority of persons voting thereon: PROVIDED FURTHER, That where such a
proposition is submitted by a county on behalf of an unincorporated
transportation benefit area, it shall be voted upon by the voters residing
within the boundaries of such unincorporated transportation benefit area and,
if approved, the sales and use tax shall be imposed only within such area.
Notwithstanding any provisions of this section to the contrary, any county in
which a county public transportation plan has been adopted pursuant to RCW
36.57.070 and the voters of such county have authorized the imposition of a
sales and use tax pursuant to the provisions of section 10, chapter 167, Laws
of 1974 ex. sess., prior to July 1, 1975, shall be authorized to fix and impose
a sales and use tax as provided in this section at not to exceed the rate so
authorized without additional approval of the voters of such county as
otherwise required by this section.
The
tax authorized pursuant to this section shall be in addition to the tax
authorized by RCW 82.14.030 and shall be collected from those persons who are
taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the
occurrence of any taxable event within such city, public transportation benefit
area, county, or metropolitan municipal corporation as the case may be. The
rate of such tax shall be one-tenth, two-tenths, three-tenths, four-tenths, five-tenths,
or six-tenths of one percent of the selling price (in the case of a sales tax)
or value of the article used (in the case of a use tax). The rate of such tax
shall not exceed the rate authorized by the voters unless such increase shall
be similarly approved.
(2)(a)
In the event a metropolitan municipal corporation shall impose a sales and use
tax pursuant to this chapter no city, county which has created an
unincorporated transportation benefit area, public transportation benefit area
authority, or county transportation authority wholly within such metropolitan
municipal corporation shall be empowered to levy and/or collect taxes pursuant
to RCW 35.58.273, 35.95.040, and/or 82.14.045, but nothing herein shall prevent
such city or county from imposing sales and use taxes pursuant to any other
authorization.
(b)
In the event a county transportation authority shall impose a sales and use tax
pursuant to this section, no city, county which has created an unincorporated
transportation benefit area, public transportation benefit area, or
metropolitan municipal corporation, located within the territory of the
authority, shall be empowered to levy or collect taxes pursuant to RCW
35.58.273, 35.95.040, or 82.14.045.
(c)
In the event a public transportation benefit area shall impose a sales and use
tax pursuant to this section, no city, county which has created an
unincorporated transportation benefit area, or metropolitan municipal
corporation, located wholly or partly within the territory of the public transportation
benefit area, shall be empowered to levy or collect taxes pursuant to RCW
35.58.273, 35.95.040, or 82.14.045.
(3)
Any local sales and use tax revenue collected pursuant to this section by any
city or by any county for transportation purposes pursuant to RCW 36.57.100 and
36.57.110 shall not be counted as locally generated tax revenues for the
purposes of apportionment and distribution, in the manner prescribed by chapter
82.44 RCW, of the proceeds of the motor vehicle excise tax authorized pursuant
to RCW 35.58.273, except that the local sales and use tax revenue collected
under this section by a city with a population greater than sixty thousand that
as of January 1, 1998, owns and operates a municipal public transportation
system shall be counted as locally generated tax revenues for the purposes of
apportionment and distribution, in the manner prescribed by chapter 82.44 RCW,
of the proceeds of the motor vehicle excise tax authorized under RCW 35.58.273
as follows:
(a)
For fiscal year 2000, revenues collected under this section shall be counted as
locally generated tax revenues for up to 25 percent of the tax collected under
RCW 35.58.273;
(b)
For fiscal year 2001, revenues collected under this section shall be counted as
locally generated tax revenues for up to 50 percent of the tax collected under
RCW 35.58.273;
(c)
For fiscal year 2002, revenues collected under this section shall be counted as
locally generated tax revenues for up to 75 percent of the tax collected under
RCW 35.58.273; and
(d)
For fiscal year 2003 and thereafter, revenues collected under this section
shall be counted as locally generated tax revenues for up to 100 percent of the
tax collected under RCW 35.58.273.
Sec.
8. RCW
82.14.200 and 1997 c 333 s 2 are each amended to read as follows:
There
is created in the state treasury a special account to be known as the
"county sales and use tax equalization account." Into this account
shall be placed a portion of all motor vehicle excise tax receipts as provided
in RCW 82.44.110(((1)(f))). Funds in this account shall be allocated by
the state treasurer according to the following procedure:
(1)
Prior to April 1st of each year the director of revenue shall inform the state
treasurer of the total and the per capita levels of revenues for the
unincorporated area of each county and the state-wide weighted average per
capita level of revenues for the unincorporated areas of all counties imposing
the sales and use tax authorized under RCW 82.14.030(1) for the previous
calendar year.
(2)
At such times as distributions are made under RCW 82.44.150, ((as now or
hereafter amended,)) the state treasurer shall apportion to each county
imposing the sales and use tax under RCW 82.14.030(1) at the maximum rate and
receiving less than one hundred fifty thousand dollars from the tax for the
previous calendar year, an amount from the county sales and use tax equalization
account sufficient, when added to the amount of revenues received the previous
calendar year by the county, to equal one hundred fifty thousand dollars.
The
department of revenue shall establish a governmental price index as provided in
this subsection. The base year for the index shall be the end of the third
quarter of 1982. Prior to November 1, 1983, and prior to each November 1st
thereafter, the department of revenue shall establish another index figure for
the third quarter of that year. The department of revenue may use the implicit
price deflators for state and local government purchases of goods and services
calculated by the United States department of commerce to establish the
governmental price index. Beginning on January 1, 1984, and each January 1st
thereafter, the one hundred fifty thousand dollar base figure in this
subsection shall be adjusted in direct proportion to the percentage change in
the governmental price index from 1982 until the year before the adjustment.
Distributions made under this subsection for 1984 and thereafter shall use this
adjusted base amount figure.
(3)
Subsequent to the distributions under subsection (2) of this section and at
such times as distributions are made under RCW 82.44.150, ((as now or hereafter
amended,)) the state treasurer shall apportion to each county imposing the
sales and use tax under RCW 82.14.030(1) at the maximum rate and receiving less
than seventy percent of the state-wide weighted average per capita level of
revenues for the unincorporated areas of all counties as determined by the
department of revenue under subsection (1) of this section, an amount from the
county sales and use tax equalization account sufficient, when added to the per
capita level of revenues for the unincorporated area received the previous
calendar year by the county, to equal seventy percent of the state-wide
weighted average per capita level of revenues for the unincorporated areas of
all counties determined under subsection (1) of this section, subject to
reduction under subsections (6) and (7) of this section. When computing
distributions under this section, any distribution under subsection (2) of this
section shall be considered revenues received from the tax imposed under RCW
82.14.030(1) for the previous calendar year.
(4)
Subsequent to the distributions under subsection (3) of this section and at
such times as distributions are made under RCW 82.44.150, ((as now or
hereafter amended,)) the state treasurer shall apportion to each county
imposing the sales and use tax under RCW 82.14.030(2) at the maximum rate and
receiving a distribution under subsection (2) of this section, a third
distribution from the county sales and use tax equalization account. The
distribution to each qualifying county shall be equal to the distribution to
the county under subsection (2) of this section, subject to the reduction under
subsections (6) and (7) of this section. To qualify for the total distribution
under this subsection, the county must impose the tax under RCW 82.14.030(2)
for the entire calendar year. Counties imposing the tax for less than the full
year shall qualify for prorated allocations under this subsection proportionate
to the number of months of the year during which the tax is imposed.
(5)
Subsequent to the distributions under subsection (4) of this section and at
such times as distributions are made under RCW 82.44.150, ((as now or
hereafter amended,)) the state treasurer shall apportion to each county
imposing the sales and use tax under RCW 82.14.030(2) at the maximum rate and
receiving a distribution under subsection (3) of this section, a fourth
distribution from the county sales and use tax equalization account. The
distribution to each qualifying county shall be equal to the distribution to the
county under subsection (3) of this section, subject to the reduction under
subsections (6) and (7) of this section. To qualify for the distributions
under this subsection, the county must impose the tax under RCW 82.14.030(2)
for the entire calendar year. Counties imposing the tax for less than the full
year shall qualify for prorated allocations under this subsection proportionate
to the number of months of the year during which the tax is imposed.
(6)
Revenues distributed under subsections (2) through (5) of this section in any
calendar year shall not exceed an amount equal to seventy percent of the
state-wide weighted average per capita level of revenues for the unincorporated
areas of all counties during the previous calendar year. If distributions
under subsections (3) through (5) of this section cannot be made because of
this limitation, then distributions under subsections (3) through (5) of this
section shall be reduced ratably among the qualifying counties.
(7)
If inadequate revenues exist in the county sales and use tax equalization
account to make the distributions under subsections (3) through (5) of this
section, then the distributions under subsections (3) through (5) of this
section shall be reduced ratably among the qualifying counties. At such time
during the year as additional funds accrue to the county sales and use tax
equalization account, additional distributions shall be made under subsections
(3) through (5) of this section to the counties.
(8)
If the level of revenues in the county sales and use tax equalization account
exceeds the amount necessary to make the distributions under subsections (2)
through (5) of this section, at such times as distributions are made under RCW
82.44.150, the state treasurer shall apportion an amount to the county public
health account created in RCW 70.05.125 equal to the adjustment under RCW
70.05.125(2)(b).
(9)
If the level of revenues in the county sales and use tax equalization account
exceeds the amount necessary to make the distributions under subsections (2)
through (5) and (8) of this section, then the additional revenues shall be
credited and transferred ((to the state general fund)) as follows:
(a)
Fifty percent to the public facilities construction loan revolving account
under RCW 43.160.080; and
(b)
Fifty percent to the distressed county public facilities construction loan
account under section 9 of this act, or so much thereof as will not cause the
balance in the account to exceed twenty-five million dollars. Any remaining
funds shall be deposited into the public facilities construction loan revolving
account.
NEW
SECTION. Sec. 9. A
new section is added to chapter 43.160 RCW to read as follows:
The
distressed county public facilities construction loan account is created in the
state treasury. All funds provided under RCW 82.14.200 shall be deposited in
the account. Moneys in the account may be spent only after appropriation.
Moneys in the account shall only be used to provide financial assistance under
this chapter to distressed counties that have experienced extraordinary costs
due to the location of a major new business facility or the substantial
expansion of an existing business facility in the county.
For
purposes of this section, the term "distressed counties" includes any
county in which the average level of unemployment for the three years before
the year in which an application for financial assistance is filed exceeds the
average state employment for those years by twenty percent.
NEW
SECTION. Sec. 10. A
new section is added to chapter 82.14 RCW to read as follows:
(1)
The distressed county assistance account is created in the state treasury.
Into this account shall be placed a portion of all motor vehicle excise tax
receipts as provided in RCW 82.44.110. At such times as distributions are made
under RCW 82.44.150, the state treasurer shall distribute the funds in the
distressed county assistance account to each county imposing the sales and use
tax authorized under RCW 82.14.370 in the same proportions as distributions of
the tax imposed under RCW 82.14.370 for the previous quarter.
(2)
Funds distributed from the distressed county assistance account shall be
expended by the counties for criminal justice and other purposes.
Sec.
11. RCW
82.14.310 and 1995 c 398 s 11 are each amended to read as follows:
(1)
The county criminal justice assistance account is created in the state
treasury. Beginning in fiscal year 2000, the state treasurer shall transfer
into the county criminal justice assistance account from the general fund the
sum of twenty-three million two hundred thousand dollars divided into four
equal deposits occurring on July 1, October 1, January 1, and April 1. For
each fiscal year thereafter, the state treasurer shall increase the total
transfer by the fiscal growth factor, as defined in RCW 43.135.025, forecast
for that fiscal year by the office of financial management in November of the
preceding year.
(2)
The moneys deposited in the county criminal justice assistance account for
distribution under this section, less any moneys appropriated for purposes
under ((RCW 82.44.110)) subsection (4) of this section, shall be
distributed at such times as distributions are made under RCW 82.44.150 and on
the relative basis of each county's funding factor as determined under this
subsection.
(a)
A county's funding factor is the sum of:
(i)
The population of the county, divided by one thousand, and multiplied by
two-tenths;
(ii)
The crime rate of the county, multiplied by three-tenths; and
(iii)
The annual number of criminal cases filed in the county superior court, for
each one thousand in population, multiplied by five-tenths.
(b)
Under this section and RCW 82.14.320 and 82.14.330:
(i)
The population of the county or city shall be as last determined by the office
of financial management;
(ii)
The crime rate of the county or city is the annual occurrence of specified
criminal offenses, as calculated in the most recent annual report on crime in
Washington state as published by the Washington association of sheriffs and
police chiefs, for each one thousand in population;
(iii)
The annual number of criminal cases filed in the county superior court shall be
determined by the most recent annual report of the courts of Washington, as
published by the office of the administrator for the courts;
(iv)
Distributions and eligibility for distributions in the 1989‑91 biennium
shall be based on 1988 figures for both the crime rate as described under (ii)
of this subsection and the annual number of criminal cases that are filed as
described under (iii) of this subsection. Future distributions shall be based
on the most recent figures for both the crime rate as described under (ii) of
this subsection and the annual number of criminal cases that are filed as
described under (iii) of this subsection.
(3)
Moneys distributed under this section shall be expended exclusively for
criminal justice purposes and shall not be used to replace or supplant existing
funding. Criminal justice purposes are defined as activities that
substantially assist the criminal justice system, which may include
circumstances where ancillary benefit to the civil justice system occurs, and
which includes domestic violence services such as those provided by domestic
violence programs, community advocates, and legal advocates, as defined in RCW
70.123.020. Existing funding for purposes of this subsection is defined as
calendar year 1989 actual operating expenditures for criminal justice
purposes. Calendar year 1989 actual operating expenditures for criminal
justice purposes exclude the following: Expenditures for extraordinary events
not likely to reoccur, changes in contract provisions for criminal justice
services, beyond the control of the local jurisdiction receiving the services,
and major nonrecurring capital expenditures.
(4)
Not more than five percent of the funds deposited to the county criminal
justice assistance account shall be available for appropriations for
enhancements to the state patrol crime laboratory system and the continuing
costs related to these enhancements. Funds appropriated from this account for
such enhancements shall not supplant existing funds from the state general
fund.
Sec.
12. RCW
82.14.320 and 1995 c 398 s 12 and 1995 c 312 s 84 are each reenacted and
amended to read as follows:
(1)
The municipal criminal justice assistance account is created in the state
treasury. Beginning in fiscal year 2000, the state treasurer shall transfer
into the municipal criminal justice assistance account for distribution under
this section from the general fund the sum of four million six hundred thousand
dollars divided into four equal deposits occurring on July 1, October 1,
January 1, and April 1. For each fiscal year thereafter, the state treasurer
shall increase the total transfer by the fiscal growth factor, as defined in
RCW 43.135.025, forecast for that fiscal year by the office of financial
management in November of the preceding year.
(2)
No city may receive a distribution under this section from the municipal
criminal justice assistance account unless:
(a)
The city has a crime rate in excess of one hundred twenty-five percent of the
state-wide average as calculated in the most recent annual report on crime in
Washington state as published by the Washington association of sheriffs and
police chiefs;
(b)
The city has levied the tax authorized in RCW 82.14.030(2) at the maximum rate
or the tax authorized in RCW 82.46.010(3) at the maximum rate; and
(c)
The city has a per capita yield from the tax imposed under RCW 82.14.030(1) at
the maximum rate of less than one hundred fifty percent of the state-wide
average per capita yield for all cities from such local sales and use tax.
(3)
The moneys deposited in the municipal criminal justice assistance account for
distribution under this section, less any moneys appropriated for purposes
under ((RCW 82.44.110)) subsection (7) of this section, shall be
distributed at such times as distributions are made under RCW 82.44.150. The
distributions shall be made as follows:
(a)
Unless reduced by this subsection, thirty percent of the moneys shall be
distributed ratably based on population as last determined by the office of
financial management to those cities eligible under subsection (2) of this
section that have a crime rate determined under subsection (2)(a) of this
section which is greater than one hundred seventy-five percent of the
state-wide average crime rate. No city may receive more than fifty percent of
any moneys distributed under this subsection (a) but, if a city distribution is
reduced as a result of exceeding the fifty percent limitation, the amount not
distributed shall be distributed under (b) of this subsection.
(b)
The remainder of the moneys, including any moneys not distributed in subsection
(2)(a) of this section, shall be distributed to all cities eligible under
subsection (2) of this section ratably based on population as last determined
by the office of financial management.
(4)
No city may receive more than thirty percent of all moneys distributed under
subsection (3) of this section.
(5)
Notwithstanding other provisions of this section, the distributions to any city
that substantially decriminalizes or repeals its criminal code after July 1,
1990, and that does not reimburse the county for costs associated with criminal
cases under RCW 3.50.800 or 3.50.805(2), shall be made to the county in which
the city is located.
(6)
Moneys distributed under this section shall be expended exclusively for
criminal justice purposes and shall not be used to replace or supplant existing
funding. Criminal justice purposes are defined as activities that substantially
assist the criminal justice system, which may include circumstances where
ancillary benefit to the civil justice system occurs, and which includes
domestic violence services such as those provided by domestic violence
programs, community advocates, and legal advocates, as defined in RCW
70.123.020, and publications and public educational efforts designed to provide
information and assistance to parents in dealing with runaway or at-risk
youth. Existing funding for purposes of this subsection is defined as calendar
year 1989 actual operating expenditures for criminal justice purposes.
Calendar year 1989 actual operating expenditures for criminal justice purposes
exclude the following: Expenditures for extraordinary events not likely to
reoccur, changes in contract provisions for criminal justice services, beyond
the control of the local jurisdiction receiving the services, and major
nonrecurring capital expenditures.
(7)
Not more than five percent of the funds deposited to the municipal criminal
justice assistance account shall be available for appropriations for
enhancements to the state patrol crime laboratory system and the continuing
costs related to these enhancements. Funds appropriated from this account for
such enhancements shall not supplant existing funds from the state general
fund.
Sec.
13. RCW
82.14.330 and 1995 c 398 s 13 are each amended to read as follows:
(1)
Beginning in fiscal year 2000, the state treasurer shall transfer into the
municipal criminal justice assistance account for distribution under this
section from the general fund the sum of four million six hundred thousand
dollars divided into four equal deposits occurring on July 1, October 1,
January 1, and April 1. For each fiscal year thereafter, the state treasurer
shall increase the total transfer by the fiscal growth factor, as defined in
RCW 43.135.025, forecast for that fiscal year by the office of financial
management in November of the preceding year. The moneys deposited in the
municipal criminal justice assistance account for distribution under this
section, less any moneys appropriated for purposes under ((RCW 82.44.110))
subsection (4) of this section, shall be distributed to the cities of
the state as follows:
(a)
Twenty percent appropriated for distribution shall be distributed to cities
with a three-year average violent crime rate for each one thousand in
population in excess of one hundred fifty percent of the state-wide three-year
average violent crime rate for each one thousand in population. The three-year
average violent crime rate shall be calculated using the violent crime rates
for each of the preceding three years from the annual reports on crime in
Washington state as published by the Washington association of sheriffs and
police chiefs. Moneys shall be distributed under this subsection (1)(a)
ratably based on population as last determined by the office of financial
management, but no city may receive more than one dollar per capita. Moneys
remaining undistributed under this subsection at the end of each calendar year
shall be distributed to the criminal justice training commission to reimburse
participating city law enforcement agencies with ten or fewer full-time
commissioned patrol officers the cost of temporary replacement of each officer
who is enrolled in basic law enforcement training, as provided in RCW
43.101.200.
(b)
Sixteen percent shall be distributed to cities ratably based on population as
last determined by the office of financial management, but no city may receive
less than one thousand dollars.
The
moneys deposited in the municipal criminal justice assistance account for
distribution under this subsection shall be distributed at such times as
distributions are made under RCW 82.44.150.
Moneys
distributed under this subsection shall be expended exclusively for criminal
justice purposes and shall not be used to replace or supplant existing
funding. Criminal justice purposes are defined as activities that
substantially assist the criminal justice system, which may include
circumstances where ancillary benefit to the civil justice system occurs, and
which includes domestic violence services such as those provided by domestic
violence programs, community advocates, and legal advocates, as defined in RCW
70.123.020. Existing funding for purposes of this subsection is defined as
calendar year 1989 actual operating expenditures for criminal justice
purposes. Calendar year 1989 actual operating expenditures for criminal
justice purposes exclude the following: Expenditures for extraordinary events
not likely to reoccur, changes in contract provisions for criminal justice
services, beyond the control of the local jurisdiction receiving the services,
and major nonrecurring capital expenditures.
(2)
In addition to the distributions under subsection (1) of this section:
(a)
Fourteen percent shall be distributed to cities that have initiated innovative
law enforcement strategies, including alternative sentencing and crime
prevention programs. No city may receive more than one dollar per capita under
this subsection (2)(a).
(b)
Twenty percent shall be distributed to cities that have initiated programs to
help at-risk children or child abuse victim response programs. No city may
receive more than fifty cents per capita under this subsection (2)(b).
(c)
Twenty percent shall be distributed to cities that have initiated programs
designed to reduce the level of domestic violence within their jurisdictions or
to provide counseling for domestic violence victims. No city may receive more
than fifty cents per capita under this subsection (2)(c).
(d)
Ten percent shall be distributed to cities that contract with another
governmental agency for a majority of the city's law enforcement services.
Moneys
distributed under this subsection shall be distributed to those cities that
submit funding requests under this subsection to the department of community,
trade, and economic development based on criteria developed under RCW
82.14.335. Allocation of funds shall be in proportion to the population of
qualified jurisdictions, but the distribution to a city shall not exceed the
amount of funds requested. Cities shall submit requests for program funding to
the department of community, trade, and economic development by November 1 of
each year for funding the following year. The department shall certify to the
state treasurer the cities eligible for funding under this subsection and the
amount of each allocation.
The
moneys deposited in the municipal criminal justice assistance account for
distribution under this subsection, less any moneys appropriated for purposes
under ((RCW 82.44.110)) subsection (4) of this section, shall be
distributed at the times as distributions are made under RCW 82.44.150. Moneys
remaining undistributed under this subsection at the end of each calendar year
shall be distributed to the criminal justice training commission to reimburse
participating city law enforcement agencies with ten or fewer full-time
commissioned patrol officers the cost of temporary replacement of each officer
who is enrolled in basic law enforcement training, as provided in RCW
43.101.200.
If
a city is found by the state auditor to have expended funds received under this
subsection in a manner that does not comply with the criteria under which the
moneys were received, the city shall be ineligible to receive future
distributions under this subsection until the use of the moneys are justified to
the satisfaction of the director or are repaid to the state general fund. The
director may allow noncomplying use of moneys received under this subsection
upon a showing of hardship or other emergent need.
(3)
Notwithstanding other provisions of this section, the distributions to any city
that substantially decriminalizes or repeals its criminal code after July 1,
1990, and that does not reimburse the county for costs associated with criminal
cases under RCW 3.50.800 or 3.50.805(2), shall be made to the county in which
the city is located.
(4)
Not more than five percent of the funds deposited to the municipal criminal
justice assistance account shall be available for appropriations for
enhancements to the state patrol crime laboratory system and the continuing
costs related to these enhancements. Funds appropriated from this account for
such enhancements shall not supplant existing funds from the state general
fund.
NEW
SECTION. Sec. 14. A
new section is added to chapter 43.135 RCW to read as follows:
(1)
Initiative Measure No. 601 (chapter 43.135 RCW, as amended by chapter
. . ., Laws of 1998 (this act) and the amendatory changes enacted by
section 6, chapter 2, Laws of 1994) is hereby reenacted and reaffirmed. The
legislature also adopts this act to continue the general fund revenue and
expenditure limitations contained in this chapter 43.135 RCW after this
one-time transfer of funds.
(2)
RCW 43.135.035(4) does not apply to sections 5 through 13, chapter
. . ., Laws of 1998 (sections 5 through 13 of this act).
Sec.
15. RCW
43.135.060 and 1994 c 2 s 5 are each amended to read as follows:
(1)
After July 1, 1995, the legislature shall not impose responsibility for new
programs or increased levels of service under existing programs on any
political subdivision of the state unless the subdivision is fully reimbursed
((by specific appropriation)) by the state for the costs of the new
programs or increases in service levels. Reimbursement by the state may be
made by: (a) A specific appropriation; or (b) increases in state distributions
of revenue to political subdivisions occurring after January 1, 1998.
(2)
If by order of any court, or legislative enactment, the costs of a federal or
local government program are transferred to or from the state, the otherwise
applicable state expenditure limit shall be increased or decreased, as the case
may be, by the dollar amount of the costs of the program.
(3)
The legislature, in consultation with the office of financial management or its
successor agency, shall determine the costs of any new programs or increased
levels of service under existing programs imposed on any political subdivision
or transferred to or from the state.
(4)
Subsection (1) of this section does not apply to the costs incurred for voting
devices or machines under RCW 29.04.200.
NEW
SECTION. Sec. 16. In
order to provide funds necessary for the location, design, right of way, and
construction of state and local highway improvements, there shall be issued and
sold upon the request of the Washington state transportation commission a
maximum of one billion nine hundred million dollars of general obligation bonds
of the state of Washington.
NEW
SECTION. Sec. 17. Upon
the request of the transportation commission, the state finance committee shall
supervise and provide for the issuance, sale, and retirement of the bonds
authorized by sections 16 through 21 of this act in accordance with chapter
39.42 RCW. Bonds authorized by sections 16 through 21 of this act shall be
sold in such manner, at such time or times, in such amounts, and at such price
as the state finance committee shall determine. No such bonds may be offered
for sale without prior legislative appropriation of the net proceeds of the
sale of the bonds.
The
state finance committee shall consider the issuance of short-term obligations
in lieu of long-term obligations for the purposes of more favorable interest
rates, lower total interest costs, and increased marketability and for the
purpose of retiring the bonds during the life of the project for which they
were issued.
NEW
SECTION. Sec. 18. The
proceeds from the sale of bonds authorized by sections 16 through 21 of this
act shall be deposited in the motor vehicle fund. The proceeds shall be
available only for the purposes enumerated in section 16 of this act, for the
payment of bond anticipation notes, if any, and for the payment of bond
issuance costs, including the costs of underwriting.
NEW
SECTION. Sec. 19. Bonds
issued under the authority of sections 16 through 21 of this act shall
distinctly state that they are a general obligation of the state of Washington,
shall pledge the full faith and credit of the state to the payment of the
principal thereof and the interest thereon, and shall contain an unconditional
promise to pay such principal and interest as the same shall become due. The
principal and interest on the bonds shall be first payable in the manner
provided in sections 16 through 21 of this act from the proceeds of the state
excise taxes on motor vehicle and special fuels imposed by chapters 82.36 and
82.38 RCW. Proceeds of such excise taxes are hereby pledged to the payment of
any bonds and the interest thereon issued under the authority of sections 16
through 21 of this act, and the legislature agrees to continue to impose these
excise taxes on motor vehicle and special fuels in amounts sufficient to pay,
when due, the principal and interest on all bonds issued under the authority of
sections 16 through 21 of this act.
NEW
SECTION. Sec. 20. Both
principal and interest on the bonds issued for the purposes of sections 16
through 21 of this act shall be payable from the highway bond retirement fund.
The state finance committee may provide that a special account be created in
the fund to facilitate payment of the principal and interest. The state
finance committee shall, on or before June 30th of each year, certify to the
state treasurer the amount required for principal and interest on the bonds in
accordance with the bond proceedings. The state treasurer shall withdraw revenues
from the motor vehicle fund and deposit in the highway bond retirement fund, or
a special account in the fund, such amounts, and at such times, as are required
by the bond proceedings.
Any
funds required for bond retirement or interest on the bonds authorized by
sections 16 through 21 of this act shall be taken from that portion of the
motor vehicle fund that results from the imposition of excise taxes on motor
vehicle and special fuels and which is, or may be, appropriated to the
department of transportation for state highway purposes. Funds required shall
never constitute a charge against any other allocations of motor vehicle fuel
and special fuel tax revenues to the state, counties, cities and towns unless
the amount arising from excise taxes on motor vehicle and special fuels
distributed to the state in the motor vehicle fund proves insufficient to meet
the requirements for bond retirement or interest on any such bonds.
Any
payments for bond retirement or interest on the bonds taken from other revenues
from the motor vehicle fuel or special fuel taxes that are distributable to the
state, counties, cities, and towns, shall be repaid from the first revenues
from the motor vehicle fuel or special fuel taxes distributed to the motor
vehicle fund not required for bond retirement or interest on the bonds.
NEW
SECTION. Sec. 21. Bonds
issued under the authority of sections 16 through 20 of this act and this
section and any other general obligation bonds of the state of Washington that
have been or that may be authorized and that pledge motor vehicle and special
fuels excise taxes for the payment of principal and interest thereon shall be
an equal charge against the revenues from such motor vehicle and special fuels
excise taxes.
*NEW
SECTION. Sec. 22.
(1) A joint committee is created to study the
long-term transportation funding needs in the state. The committee shall
consist of twenty members as follows:
(a)
The chairpersons of the house transportation policy and budget committee and
the senate transportation committee shall each appoint four of the members of
their respective committees to serve on the joint committee. Of these, the
chairpersons shall each appoint two members to represent the majority caucus
and two members to represent the minority caucus. The chairpersons of the
senate ways and means committee and the house appropriations committee shall
each appoint one of the members of their respective committees to serve on the
joint committee.
(b)
The governor shall appoint one member to serve on the joint committee.
(c)
The association of Washington counties shall appoint two members to the
committee. One member shall be appointed to represent small counties and one
member shall be appointed to represent large counties.
(d)
The association of Washington cities shall appoint two members to the
committee. One member shall be appointed to represent small cities and towns
and one member shall be appointed to represent large cities.
(e)
The majority and minority leaders of the house of representatives and the
senate shall each appoint one member to represent business and the governor
shall appoint one member to represent business for a total of five members
representing business.
The
members of the joint committee shall elect a chairperson from the membership of
the committee.
(2)
The committee shall study the transportation needs of state and local
government with the objective of developing a fair and predictable long-term
funding system for state and local transportation needs, including any
appropriate reforms and reprioritizations. The study may address differential
funding sources for urban congestion districts, local option funding including
possible modifications to the current local option taxing authority of counties
and cities, public-private partnerships for new transportation projects,
improvements to freight mobility, streamlining categorical funding mechanisms
to emphasize high priority projects, and increased certainty from setting time
limits on permitting processes.
(3)
The office of financial management, the department of licensing, the department
of community, trade, and economic development, and the department of transportation
shall provide assistance to the joint committee as needed.
(4)
The joint committee shall provide an interim progress report to the governor
and the house and senate fiscal committees by December 1, 1998. The joint
committee shall provide a final report of its findings and recommendations to
the governor and the house and senate fiscal committees by December 1, 1999.
*Sec. 22 was vetoed. See message at end of chapter.
Sec.
23. RCW
82.50.410 and 1991 c 199 s 225 are each amended to read as follows:
The
rate and measure of tax imposed by RCW 82.50.400 for each registration year
shall be one and one-tenth percent((, and a surcharge of one-tenth of
one percent,)) of the value of the travel trailer or camper, as determined
in the manner provided in this chapter: PROVIDED, That the excise tax upon a
travel trailer or camper licensed for the first time in this state after the
last day of any registration month may only be levied for the remaining months
of the registration year including the month in which the travel trailer or
camper is first licensed: PROVIDED FURTHER, That the minimum amount of tax
payable shall be two dollars: PROVIDED FURTHER, That every dealer in mobile
homes or travel trailers, for the privilege of using any mobile home or travel
trailer eligible to be used under a dealer's license plate, shall pay an excise
tax of two dollars, and such tax shall be collected upon the issuance of each
original dealer's license plate, and also a similar tax shall be collected upon
the issuance of each dealer's duplicate license plate, which taxes shall be in
addition to any tax otherwise payable under this chapter.
A
travel trailer or camper shall be deemed licensed for the first time in this
state when such vehicle was not previously licensed by this state for the
registration year or any part thereof immediately preceding the registration
year in which application for license is made or when it has been registered in
another jurisdiction subsequent to any prior registration in this state.
Sec.
24. RCW
82.50.510 and 1991 c 199 s 227 are each amended to read as follows:
The
county auditor shall regularly, when remitting motor vehicle excise taxes, pay
to the state treasurer the excise taxes imposed by RCW 82.50.400. The
treasurer shall then distribute such funds quarterly on the first day of the
month of January, April, July and October of each year in the following amount:
(1)
((For the one percent tax imposed under RCW 82.50.410, fifteen)) 13.64
percent to cities and towns for the use thereof apportioned ratably among such
cities and towns on the basis of population; ((fifteen))
(2)
13.64 percent to counties for the use thereof to be apportioned ratably
among such counties on the basis of moneys collected in such counties from the
excise taxes imposed under this chapter; ((and seventy))
(3)
63.64 percent for schools to be deposited in the state general fund; and
(((2)
for the one-tenth of one percent surcharge imposed under RCW 82.50.410, one
hundred)) (4) 9.08 percent to the transportation fund created in RCW
82.44.180.
Sec.
25. RCW
35.58.273 and 1992 c 194 s 11 are each amended to read as follows:
(1)
((Through June 30, 1992, any municipality, as defined in this subsection, is
authorized to levy and collect a special excise tax not exceeding .7824 percent
and beginning July 1, 1992, .725 percent on the value, as determined under
chapter 82.44 RCW, of every motor vehicle owned by a resident of such
municipality for the privilege of using such motor vehicle provided that in no
event shall the tax be less than one dollar and, subject to RCW 82.44.150 (3)
and (4), the amount of such tax shall be credited against the amount of the
excise tax levied by the state under RCW 82.44.020(1). As used in this
subsection, the term "municipality" means a municipality that is
located within (a) each county with a population of two hundred ten thousand or
more and (b) each county with a population of from one hundred twenty-five
thousand to less than two hundred ten thousand except for those counties that
do not border a county with a population as described under subsection (a) of
this subsection.
(2)
Through June 30, 1992, any other)) A municipality is
authorized to levy and collect a special excise tax not exceeding ((.815
percent, and beginning July 1, 1992,)) .725 percent on the value, as
determined under chapter 82.44 RCW, of every motor vehicle owned by a resident
of such municipality for the privilege of using such motor vehicle provided
that in no event shall the tax be less than one dollar and, subject to RCW
82.44.150 (3) and (4), the amount of such tax shall be credited against the
amount of the excise tax levied by the state under RCW 82.44.020(1). Before
utilization of any excise tax moneys collected under authorization of this
section for acquisition of right of way or construction of a mass transit
facility on a separate right of way the municipality shall adopt rules affording
the public an opportunity for "corridor public hearings" and
"design public hearings" as herein defined, which rule shall provide
in detail the procedures necessary for public participation in the following
instances: (a) Prior to adoption of location and design plans having a
substantial social, economic or environmental effect upon the locality upon
which they are to be constructed or (b) on such mass rapid transit systems
operating on a separate right of way whenever a substantial change is proposed
relating to location or design in the adopted plan. In adopting rules the
municipality shall adhere to the provisions of the Administrative Procedure
Act.
(((3)))
(2) A "corridor public hearing" is a public hearing that: (a)
Is held before the municipality is committed to a specific mass transit route
proposal, and before a route location is established; (b) is held to afford an
opportunity for participation by those interested in the determination of the
need for, and the location of, the mass rapid transit system; (c) provides a
public forum that affords a full opportunity for presenting views on the mass
rapid transit system route location, and the social, economic and environmental
effects on that location and alternate locations: PROVIDED, That such hearing
shall not be deemed to be necessary before adoption of an overall mass rapid
transit system plan by a vote of the electorate of the municipality.
(((4)))
(3) A "design public hearing" is a public hearing that: (a)
Is held after the location is established but before the design is adopted; and
(b) is held to afford an opportunity for participation by those interested in
the determination of major design features of the mass rapid transit system;
and (c) provides a public forum to afford a full opportunity for presenting
views on the mass rapid transit system design, and the social, economic,
environmental effects of that design and alternate designs.
(((5)))
(4) A municipality imposing a tax under subsection (1) ((or (2)))
of this section may also impose a sales and use tax, in addition to the tax
authorized by RCW 82.14.030, upon retail car rentals within the municipality
that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of
tax shall not exceed 1.944 percent. The rate of tax imposed under this
subsection shall bear the same ratio to the 1.944 percent rate
authorized that the rate imposed under ((RCW 82.08.020(2) as the excise
tax rate imposed under)) subsection (1) of this section bears to the ((excise
tax)) rate ((imposed under RCW 82.44.020 (1) and (2))) authorized
under subsection (1) of this section. The base of the tax shall be the
selling price in the case of a sales tax or the rental value of the vehicle
used in the case of a use tax. The tax imposed under this section shall be
deducted from the amount of tax otherwise due under RCW 82.08.020(2). The
revenue collected under this subsection shall be distributed in the same manner
as special excise taxes under subsection((s)) (1) ((and (2))) of
this section.
Sec.
26. RCW
35.58.410 and 1993 c 240 s 11 are each amended to read as follows:
(1)
On or before the third Monday in June of each year, each metropolitan municipal
corporation shall adopt a budget for the following calendar year. Such budget
shall include a separate section for each authorized metropolitan function.
Expenditures shall be segregated as to operation and maintenance expenses and
capital and betterment outlays. Administrative and other expense general to
the corporation shall be allocated between the authorized metropolitan
functions. The budget shall contain an estimate of all revenues to be
collected during the following budget year, including any surplus funds
remaining unexpended from the preceding year. The metropolitan council shall
not be required to confine capital or betterment expenditures made from bond
proceeds or emergency expenditures to items provided in the budget. The
affirmative vote of three-fourths of all members of the metropolitan council
shall be required to authorize emergency expenditures.
(2)
Subsection (1) of this section shall not apply to a county that has assumed the
rights, powers, functions, and obligations of a metropolitan municipal
corporation under chapter 36.56 RCW. This subsection (2) shall apply only to
each county that has assumed the rights, powers, functions, and obligations of
a metropolitan municipal corporation under chapter 36.56 RCW.
Each
county that has assumed the rights, powers, functions, and obligations of a
metropolitan municipal corporation under chapter 36.56 RCW shall, on or before
the third Monday in June of each year, prepare an estimate of all revenues to
be collected during the following calendar year, including any surplus funds
remaining unexpended from the preceding year for each authorized metropolitan function.
By
June 30 of each year, the county shall adopt the rate for sewage disposal that
will be charged to component cities and sewer districts during the following
budget year.
As
long as any general obligation indebtedness remains outstanding that was issued
by the metropolitan municipal corporation prior to the assumption by the
county, the county shall continue to impose the taxes authorized by RCW
82.14.045 and 35.58.273(((5))) (4) at the maximum rates and on
all of the taxable events authorized by law. If, despite the continued
imposition of those taxes, the estimate of revenues made on or before the third
Monday in June shows that estimated revenues will be insufficient to make all
debt service payments falling due in the following calendar year on all general
obligation indebtedness issued by the metropolitan municipal corporation prior
to the assumption by the county of the rights, powers, functions, and
obligations of the metropolitan municipal corporation, the remaining amount
required to make the debt service payments shall be designated as
"supplemental income" and shall be obtained from component cities and
component counties as provided under RCW 35.58.420.
The
county shall prepare and adopt a budget each year in accordance with applicable
general law or county charter. If supplemental income has been designated
under this subsection, the supplemental income shall be reflected in the budget
that is adopted. If during the budget year the actual tax revenues from the
taxes imposed under the authority of RCW 82.14.045 and 35.58.273(((5))) (4)
exceed the estimates upon which the supplemental income was based, the
difference shall be refunded to the component cities and component counties in
proportion to their payments promptly after the end of the budget year. A
county that has assumed the rights, powers, functions, and obligations of a
metropolitan municipal corporation under chapter 36.56 RCW shall not be
required to confine capital or betterment expenditures for authorized
metropolitan functions from bond proceeds or emergency expenditures to items
provided in the budget.
Sec.
27. RCW
43.160.070 and 1997 c 235 s 721 are each amended to read as follows:
Public
facilities financial assistance, when authorized by the board, is subject to
the following conditions:
(1)
The moneys in the public facilities construction loan revolving ((fund))
account and the distressed county public facilities construction loan
account shall be used solely to fulfill commitments arising from financial
assistance authorized in this chapter or, during the 1989-91 fiscal biennium,
for economic development purposes as appropriated by the legislature. The
total outstanding amount which the board shall dispense at any time pursuant to
this section shall not exceed the moneys available from the ((fund)) accounts.
The total amount of outstanding financial assistance in Pierce, King, and
Snohomish counties shall never exceed sixty percent of the total amount of
outstanding financial assistance disbursed by the board under this chapter
without reference to financial assistance provided under section 9 of this act.
(2)
On contracts made for public facilities loans the board shall determine the
interest rate which loans shall bear. The interest rate shall not exceed ten
percent per annum. The board may provide reasonable terms and conditions for
repayment for loans as the board determines. The loans shall not exceed twenty
years in duration.
(3)
Repayments of loans made from the public facilities construction loan
revolving account under the contracts for public facilities construction
loans shall be paid into the public facilities construction loan revolving ((fund))
account. Repayments of loans made from the distressed county public facilities
construction loan account under the contracts for public facilities
construction loans shall be paid into the distressed county public facilities
construction loan account. Repayments of loans from moneys from the new
appropriation from the public works assistance account for the fiscal biennium
ending June 30, 1999, shall be paid into the public works assistance account.
(4)
When every feasible effort has been made to provide loans and loans are not
possible, the board may provide grants upon finding that unique circumstances
exist.
Sec.
28. RCW
43.160.076 and 1997 c 367 s 9 are each amended to read as follows:
(1)
Except as authorized to the contrary under subsection (2) of this section, from
all funds available to the board for financial assistance in a biennium under
this chapter without reference to financial assistance provided under section 9
of this act, the board shall spend at least seventy-five percent for
financial assistance for projects in distressed counties or rural natural
resources impact areas. For purposes of this section, the term
"distressed counties" includes any county, in which the average level
of unemployment for the three years before the year in which an application for
financial assistance is filed, exceeds the average state employment for those
years by twenty percent.
(2)
If at any time during the last six months of a biennium the board finds that
the actual and anticipated applications for qualified projects in distressed
counties or rural natural resources impact areas are clearly insufficient to
use up the seventy-five percent allocation under subsection (1) of this
section, then the board shall estimate the amount of the insufficiency and
during the remainder of the biennium may use that amount of the allocation for
financial assistance to projects not located in distressed counties or rural
natural resources impact areas.
Sec.
29. 1997
c 367 s 10 (uncodified) is amended to read as follows:
RCW
43.160.076 and section 28 of this act, 1997 c 367 s 9, 1996 c 51 s 7, 1995 c
226 s 15, 1993 c 320 s 5, 1991 c 314 s 24, & 1985 c 446 s 6 are
each repealed effective June 30, 2000.
Sec.
30. RCW
43.160.080 and 1992 c 235 s 10 are each amended to read as follows:
There
shall be a fund in the state treasury known as the public facilities
construction loan revolving account, which shall consist of all moneys
collected under this chapter, except moneys of the board collected in
connection with the issuance of industrial development revenue bonds and
moneys deposited in the distressed county public facilities construction loan
account under section 9 of this act, and any moneys appropriated to it by
law: PROVIDED, That seventy-five percent of all principal and interest
payments on loans made with the proceeds deposited in the account under section
901, chapter 57, Laws of 1983 1st ex. sess. shall be deposited in the general
fund as reimbursement for debt service payments on the bonds authorized in RCW
43.83.184. Disbursements from the revolving account shall be on authorization
of the board. In order to maintain an effective expenditure and revenue
control, the public facilities construction loan revolving account shall be
subject in all respects to chapter 43.88 RCW.
Sec.
31. RCW
43.160.210 and 1996 c 290 s 1 and 1996 c 51 s 10 are each reenacted and amended
to read as follows:
(1)
Except as authorized to the contrary under subsection (2) of this section, from
all funds available to the board for financial assistance under this chapter
without reference to financial assistance provided under section 9 of this act,
the board shall designate at least twenty percent for financial assistance for
projects in distressed counties. For purposes of this section, the term
"distressed counties" includes any county, in which: (a) The average
level of unemployment for the three years before the year in which an
application for financial assistance is filed, exceeds the average state
employment for those years by twenty percent; or (b) a county that has a median
household income that is less than seventy‑five percent of the state
median household income for the previous three years.
(2)
If at any time during the last six months of a biennium the board finds that
the actual and anticipated applications for qualified projects in distressed
counties are clearly insufficient to use up the twenty percent allocation under
subsection (1) of this section, then the board shall estimate the amount of
the insufficiency and during the remainder of the biennium may use that amount
of the allocation for financial assistance for projects not located in
distressed counties.
Sec.
32. RCW
46.16.068 and 1993 c 123 s 4 are each amended to read as follows:
Trailing
units which are subject to RCW 82.44.020(((5))) (4) shall, upon
application, be issued a permanent license plate that is valid until the
vehicle is sold, permanently removed from the state, or otherwise disposed of
by the registered owner. The fee for this license plate is thirty-six
dollars. Upon the sale, permanent removal from the state, or other disposition
of a trailing unit bearing a permanent license plate the registered owner is
required to return the license plate and registration certificate to the
department. Violations of this section or misuse of a permanent license plate
may subject the registered owner to prosecution or denial, or both, of future
permanent registration of any trailing units. This section does not apply to
any trailing units subject to the annual excise taxes prescribed in RCW
82.44.020. The department is authorized to adopt rules to implement this
section for leased vehicles and other applications as necessary.
Sec.
33. RCW
70.94.015 and 1993 c 252 s 1 are each amended to read as follows:
(1)
The air pollution control account is established in the state treasury. All
receipts collected by or on behalf of the department from RCW 70.94.151(2), and
receipts from nonpermit program sources under RCW 70.94.152(1) and
70.94.154(7), and all receipts from RCW 70.94.650, 70.94.660, 82.44.020(((3)))
(2), and 82.50.405 shall be deposited into the account. Moneys in the
account may be spent only after appropriation. Expenditures from the account
may be used only to develop and implement the provisions of chapters 70.94 and
70.120 RCW.
(2)
The amounts collected and allocated in accordance with this section shall be
expended upon appropriation except as otherwise provided in this section and in
accordance with the following limitations:
Portions
of moneys received by the department of ecology from the air pollution control
account shall be distributed by the department to local authorities based on:
(a)
The level and extent of air quality problems within such authority's
jurisdiction;
(b)
The costs associated with implementing air pollution regulatory programs by
such authority; and
(c)
The amount of funding available to such authority from other sources, whether
state, federal, or local, that could be used to implement such programs.
(3) The air operating permit account is created in the custody of
the state treasurer. All receipts collected by or on behalf of the department
from permit program sources under RCW 70.94.152(1), 70.94.161, 70.94.162, and
70.94.154(7) shall be deposited into the account. Expenditures from the
account may be used only for the activities described in RCW 70.94.152(1),
70.94.161, 70.94.162, and 70.94.154(7). Moneys in the account may be spent
only after appropriation.
Sec.
34. RCW
81.100.060 and 1992 c 194 s 12 are each amended to read as follows:
A
county with a population of one million or more and a county with a population
of from two hundred ten thousand to less than one million that is adjoining a
county with a population of one million or more, having within their boundaries
existing or planned high occupancy vehicle lanes on the state highway system
may, with voter approval, impose a local surcharge of not more than ((fifteen))
13.64 percent on the state motor vehicle excise tax paid under RCW
82.44.020(1) on vehicles registered to a person residing within the county and
on the state sales and use taxes paid under the rate in RCW 82.08.020(2) on
retail car rentals within the county. No surcharge may be imposed on vehicles
licensed under RCW 46.16.070 except vehicles with an unladen weight of six
thousand pounds or less, RCW 46.16.079, ((46.16.080,)) 46.16.085, or
46.16.090.
Counties
imposing a tax under this section shall contract, before the effective date of
the resolution or ordinance imposing a surcharge, administration and collection
to the state department of licensing, and department of revenue, as
appropriate, which shall deduct an amount, as provided by contract, for
administration and collection expenses incurred by the department. All
administrative provisions in chapters 82.03, 82.32, and 82.44 RCW shall,
insofar as they are applicable to state motor vehicle excise taxes, be
applicable to surcharges imposed under this section. All administrative
provisions in chapters 82.03, 82.08, 82.12, and 82.32 RCW shall, insofar as
they are applicable to state sales and use taxes, be applicable to surcharges
imposed under this section.
If
the tax authorized in RCW 81.100.030 is also imposed by the county, the total
proceeds from tax sources imposed under this section and RCW 81.100.030 each
year shall not exceed the maximum amount which could be collected under this
section.
Sec.
35. RCW
81.104.160 and 1992 c 194 s 13 and 1992 c 101 s 27 are each reenacted and
amended to read as follows:
(1)
Cities that operate transit systems, county transportation authorities,
metropolitan municipal corporations, public transportation benefit areas, and
regional transit authorities may submit an authorizing proposition to the
voters, and if approved, may levy and collect an excise tax, at a rate approved
by the voters, but not exceeding eighty one-hundredths of one percent on the
value, under chapter 82.44 RCW, of every motor vehicle owned by a resident of
the taxing district, solely for the purpose of providing high capacity
transportation service. In any county imposing a motor vehicle excise tax
surcharge pursuant to RCW 81.100.060, the maximum tax rate under this section
shall be reduced to a rate equal to eighty one-hundredths of one percent on the
value less the equivalent motor vehicle excise tax rate of the surcharge
imposed pursuant to RCW 81.100.060. This rate shall not apply to vehicles
licensed under RCW 46.16.070 except vehicles with an unladen weight of six
thousand pounds or less, RCW 46.16.079, ((46.16.080,)) 46.16.085, or
46.16.090.
(2)
An agency imposing a tax under subsection (1) of this section may also impose a
sales and use tax solely for the purpose of providing high capacity
transportation service, in addition to the tax authorized by RCW 82.14.030,
upon retail car rentals within the agency's jurisdiction that are taxable by
the state under chapters 82.08 and 82.12 RCW. The rate of tax shall not
exceed 2.172 percent. The rate of tax imposed under this subsection shall
bear the same ratio to the 2.172 percent rate authorized that the rate
imposed under ((RCW 82.08.020(2) as the excise tax rate imposed under))
subsection (1) of this section bears to the ((excise tax)) rate ((imposed
under RCW 82.44.020 (1) and (2))) authorized under subsection (1) of
this section. The base of the tax shall be the selling price in the case
of a sales tax or the rental value of the vehicle used in the case of a use
tax. The revenue collected under this subsection shall be used in the same
manner as excise taxes under subsection (1) of this section.
Sec.
36. RCW
82.08.020 and 1992 c 194 s 9 are each amended to read as follows:
(1)
There is levied and there shall be collected a tax on each retail sale in this
state equal to six and five-tenths percent of the selling price.
(2)
There is levied and there shall be collected an additional tax on each retail
car rental, regardless of whether the vehicle is licensed in this state, equal
to five and nine-tenths percent of the selling price. ((Ninety-one percent
of)) The revenue collected under this subsection shall be deposited
and distributed in the same manner as motor vehicle excise tax revenue
collected under RCW 82.44.020(1). ((Nine percent of the revenue collected
under this subsection shall be deposited in the transportation fund and
distributed in the same manner as motor vehicle excise tax revenue collected
under RCW 82.44.020(2).))
(3)
The taxes imposed under this chapter shall apply to successive retail sales of
the same property.
(4)
The rates provided in this section apply to taxes imposed under chapter 82.12
RCW as provided in RCW 82.12.020.
Sec.
37. RCW
82.14.046 and 1995 c 298 s 1 are each amended to read as follows:
Beginning
with distributions made to municipalities under RCW 82.44.150 on January 1,
1996, municipalities as defined in RCW 35.58.272 imposing local transit taxes,
which for purposes of this section include the sales and use tax under RCW
82.14.045, the business and occupation tax under RCW 35.95.040, and excise
taxes under RCW 35.95.040, shall be eligible for sales and use tax equalization
payments from motor vehicle excise taxes distributed under RCW 82.44.150 as
follows:
(1)
Prior to January 1st of each year the department of revenue shall determine the
total and the per capita levels of revenues for each municipality imposing
local transit taxes and the state-wide weighted average per capita level of
sales and use tax revenues imposed under chapters 82.08 and 82.12 RCW for the
previous calendar year calculated for a sales and use tax rate of one-tenth
percent. For purposes of this section, the department of revenue shall
determine a local transit tax rate for each municipality for the previous
calendar year. The tax rate shall be equivalent to the sales and use tax rate
for the municipality that would have generated an amount of revenue equal to
the amount of local transit taxes collected by the municipality.
(2)
For each tenth of one percent of the local transit tax rate, the state
treasurer shall apportion to each municipality receiving less than eighty
percent of the state-wide weighted average per capita level of sales and use
tax revenues imposed under chapters 82.08 and 82.12 RCW as determined by the
department of revenue under subsection (1) of this section, an amount when
added to the per capita level of revenues received the previous calendar year
by the municipality, to equal eighty percent of the state-wide weighted average
per capita level of revenues determined under subsection (1) of this section.
In no event may the sales and use tax equalization distribution to a
municipality in a single calendar year exceed: (a) Fifty percent of the amount
of local transit taxes collected during the prior calendar year; or (b) the
maximum amount of revenue that could have been collected at a local transit tax
rate of three-tenths percent in the prior calendar year.
(3)
For a municipality established after January 1, 1995, sales and use tax
equalization distributions shall be made according to the procedures in this
subsection. Sales and use tax equalization distributions to eligible new
municipalities shall be made at the same time as distributions are made under
subsection (2) of this section. The department of revenue shall follow the
estimating procedures outlined in this subsection until the new municipality
has received a full year's worth of local transit tax revenues as of the
January sales and use tax equalization distribution.
(a)
Whether a newly established municipality determined to receive funds under this
subsection receives its first equalization payment at the January, April, July,
or October sales and use tax equalization distribution shall depend on the date
the system first imposes local transit taxes.
(i)
A newly established municipality imposing local transit taxes taking effect
during the first calendar quarter shall be eligible to receive funds under this
subsection beginning with the July sales and use tax equalization distribution
of that year.
(ii)
A newly established municipality imposing local transit taxes taking effect
during the second calendar quarter shall be eligible to receive funds under
this subsection beginning with the October sales and use tax equalization
distribution of that year.
(iii)
A newly established municipality imposing local transit taxes taking effect
during the third calendar quarter shall be eligible to receive funds under this
subsection beginning with the January sales and use tax equalization
distribution of the next year.
(iv)
A newly established municipality imposing local transit taxes taking effect
during the fourth calendar quarter shall be eligible to receive funds under
this subsection beginning with the April sales and use tax equalization
distribution of the next year.
(b)
For purposes of calculating the amount of funds the new municipality should
receive under this subsection, the department of revenue shall:
(i)
Estimate the per capita amount of revenues from local transit taxes that the
new municipality would have received had the municipality received revenues
from the tax the entire calendar year;
(ii)
Calculate the amount provided under subsection (2) of this section based on the
per capita revenues determined under (b)(i) of this subsection;
(iii)
Prorate the amount determined under (b)(ii) of this subsection by the number of
months the local transit taxes have been imposed.
(c)
The department of revenue shall advise the state treasurer of the amounts
calculated under (b) of this subsection and the state treasurer shall
distribute these amounts to the new municipality from the motor vehicle excise
tax ((distributed under RCW 82.44.150(2)(d))) deposited into the
transportation fund under RCW 82.44.110.
(4)
A municipality whose governing body implements a tax change that reduces its
local transit tax rate after January 1, 1994, may not receive distributions
under this section.
Sec.
38. 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.
Sec.
39. RCW
82.44.025 and 1996 c 139 s 3 are each amended to read as follows:
Motor
vehicles licensed under RCW 46.16.374 are exempt from the ((taxes)) tax
imposed in RCW 82.44.020(1) ((and (2))). When the motor vehicle ceases
to be used for the purposes of RCW 46.16.374 or at the time of its retail sale,
the excise tax imposed in RCW 82.44.020(1) ((and (2))) must be imposed
for twelve full months from the date of application of the new owner.
Sec.
40. RCW
82.44.155 and 1993 c 492 s 254 are each amended to read as follows:
The
city police and fire protection assistance account is created in the state
treasury. When distributions are made under RCW 82.44.150, the state
treasurer shall apportion and distribute the motor vehicle excise taxes
deposited into the ((general fund)) city police and fire protection
assistance account under RCW 82.44.110(((1)(d))) to the cities and
towns ratably on the basis of population as last determined by the office of
financial management. When so apportioned, the amount payable to each such
city and town shall be transmitted to the city treasurer thereof, and shall be
used by the city or town for the purposes of police and fire protection in the
city or town, and not otherwise. If it is adjudged that revenue derived from
the excise ((taxes)) tax imposed by RCW 82.44.020(1) ((and (2)))
cannot lawfully be apportioned or distributed to cities or towns, all moneys
directed by this section to be apportioned and distributed to cities and towns
shall be credited and transferred to the state general fund.
Sec.
41. RCW
82.44.180 and 1995 c 269 s 2601 are each amended to read as follows:
(1)
The transportation fund is created in the state treasury. Revenues under RCW
((82.44.020 (1) and (2),)) 82.44.110((, 82.44.150,)) and ((the
surcharge under RCW)) 82.50.510 shall be deposited into the fund as
provided in those sections.
Moneys
in the fund may be spent only after appropriation. Expenditures from the fund
may be used only for transportation purposes and activities and operations of
the Washington state patrol not directly related to the policing of public
highways and that are not authorized under Article II, section 40 of the state
Constitution.
(2)
There is hereby created the central Puget Sound public transportation account
within the transportation fund. Moneys deposited into the account under RCW
82.44.150(2)(b) shall be appropriated to the transportation improvement board
and allocated by the transportation improvement board to public transportation
projects within the region from which the funds are derived, solely for:
(a)
Planning;
(b)
Development of capital projects;
(c)
Development of high capacity transportation systems as defined in RCW
81.104.015;
(d)
Development of high occupancy vehicle lanes and related facilities as defined
in RCW 81.100.020; and
(e)
Public transportation system contributions required to fund projects under
federal programs and those approved by the transportation improvement board
from other fund sources.
(3)
There is hereby created the public transportation systems account within the
transportation fund. Moneys deposited into the account under RCW
82.44.150(2)(c) shall be appropriated to the transportation improvement board
and allocated by the transportation improvement board to public transportation
projects submitted by the public transportation systems from which the funds
are derived, solely for:
(a)
Planning;
(b)
Development of capital projects;
(c)
Development of high capacity transportation systems as defined in RCW
81.104.015;
(d)
Development of high occupancy vehicle lanes and related facilities as defined
in RCW 81.100.020;
(e)
Other public transportation system-related roadway projects on state highways,
county roads, or city streets; and
(f)
Public transportation system contributions required to fund projects under
federal programs and those approved by the transportation improvement board
from other fund sources.
Sec.
42. RCW
84.44.050 and 1993 c 123 s 3 are each amended to read as follows:
The
personal property of automobile transportation companies owning, controlling,
operating or managing any motor propelled vehicle used in the business of
transporting persons and/or property for compensation over any public highway
in this state between fixed termini or over a regular route, shall be listed
and assessed in the various counties where such vehicles are operated, in
proportion to the mileage of their operations in such counties: PROVIDED, That
vehicles subject to chapter 82.44 RCW and trailer units exempt under RCW
82.44.020(((5))) (4) shall not be listed or assessed for ad
valorem taxation so long as chapter 82.44 RCW remains in effect. All vessels
of every class which are by law required to be registered, licensed or
enrolled, must be assessed and the taxes thereon paid only in the county of
their actual situs: PROVIDED, That such interest shall be taxed but once. All
boats and small craft not required to be registered must be assessed in the
county of their actual situs.
*NEW
SECTION. Sec. 43.
Within ten days of the effective date of this
section, the state treasurer shall lend twenty-five million dollars from the
state general fund to the motor vehicle fund to be used for engineering,
design, and right-of-way acquisition related to road construction projects.
The loan shall be repaid by July 1, 2001, from motor vehicle excise tax
revenues deposited into the motor vehicle fund.
*Sec. 43 was vetoed. See message at end of chapter.
NEW
SECTION. Sec. 44.
Sections 16 through 21 of this act are each added to chapter 47.10 RCW.
NEW
SECTION. Sec. 45. If
any provision of this act or its application to any person or circumstance is
held invalid, the remainder of the act or the application of the provision to
other persons or circumstances is not affected.
NEW
SECTION. Sec. 46. (1)
Sections 1 through 3, 5 through 21, 44, and 45 of this act take effect January
1, 1999.
(2)
Section 4 of this act takes effect July 1, 1999, and applies to registrations
that are due or become due in July 1999, and thereafter.
*NEW
SECTION. Sec. 47. (1)
Section 22 of this act takes effect ninety days after the end of the
legislative session as provided in Article 2, section 1 of the state
Constitution.
(2)
Sections 23 through 30 and 32 through 42 of this act take effect January 1,
1999, and section 31 of this act takes effect June 30, 2000, if sections 1
through 21 and 44 through 46 of this act are validly submitted to and are
approved and ratified by the voters at a general election held in November
1998. If sections 1 through 21 and 44 through 46 of this act are not approved
and ratified, sections 23 through 42 of this act are null and void in their
entirety.
*Sec. 47 was partially vetoed. See message at end of
chapter.
*NEW
SECTION. Sec. 48.
Section 43 of 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.
*Sec. 48 was vetoed. See message at end of chapter.
NEW
SECTION. Sec. 49. The
secretary of state shall submit sections 1 through 21 and 44 through 46 of this
act to the people for their adoption and ratification, or rejection, at the
next general election to be held in this state, in accordance with Article II,
section 1 of the state Constitution and the laws adopted to facilitate its
operation.
NEW
SECTION. Sec. 50. Sections
23 through 42 of this act are technical only and do not result in any
substantive change in the law. Therefore, to conserve costs, the secretary of
state shall not publish sections 23 through 42 of this act in the voter's
pamphlet in conjunction with sections 1 through 21 and 44 through 46 of this
act.
