H-3529.1  _______________________________________________

                          HOUSE BILL 2725

          _______________________________________________

State of Washington      56th Legislature     2000 Regular Session

By Representatives Mielke, Boldt, Carrell, Campbell, Sump and Fortunato

Read first time 01/19/2000.  Referred to Committee on Finance.

Voiding taxes or fees adopted between July 2, 1999 and December 31, 1999.

    AN ACT Relating to limiting taxes; and adding a new section to chapter 84.55 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 84.55 RCW to read as follows:

    (1) Any tax increase adopted by any governmental entity during the period beginning July 2, 1999, through December 31, 1999, is null and void and of no effect.  Revenues collected from any tax or fee increase adopted by any governmental entity during the period beginning July 2, 1999, through December 31, 1999, shall be remitted to the taxpayer.

    (2) For the purposes of this section, "tax" includes, but is not necessarily limited to, sales and use taxes, property taxes, business and occupation taxes, fuel taxes, impact fees, license fees, permit fees, utility rates, including sewer and water rates, and any other excise tax, fee, or monetary charge imposed by the state.

    (3) For the purposes of this section, "tax" does not include:

    (a) Higher education tuition;

    (b) Civil and criminal fines and other charges collected in cases of restitution or violation of law or contract; and

    (c) The price of goods offered for sale by the state.

    (4) For the purposes of this section, "tax increase" includes, but is not necessarily limited to, a new tax, a monetary increase in an existing tax, a tax rate increase, an expansion in the legal definition of a tax base, and an extension of an expiring tax.

    (5) For the purposes of this section, "tax increase" does not include any taxes approved by a vote of the people.

    (6) For the purposes of this section, "governmental entity" includes, but is not necessarily limited to, the state and all its departments and agencies, any county, city, town, or special district, and any other political subdivision or governmental instrumentality within the state.

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