H-4065.1 _______________________________________________
HOUSE JOINT RESOLUTION 4222
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State of Washington 56th Legislature 2000 Regular Session
By Representative Thomas
Read first time . Referred to Committee on .
BE IT RESOLVED, BY THE SENATE AND HOUSE OF REPRESENTATIVES OF THE STATE OF WASHINGTON, IN LEGISLATIVE SESSION ASSEMBLED:
THAT, At the next general election to be held in this state the secretary of state shall submit to the qualified voters of the state for their approval and ratification, or rejection, an amendment to Article VII of the Constitution of the state of Washington by adding a new section to read as follows:
Article VII, section ..... (1) The legislature may enact taxes imposed on or measured by net income as defined by the legislature. The rate of tax upon personal income shall not exceed two percent. The rate of tax upon corporate income shall not exceed six percent. No local government may enact taxes imposed on or measured by net income. The legislature may by law coordinate the administration and collection of state income taxes with the income tax laws, regulations, and procedures of the United States. The legislature may adopt by reference any federal statutes relating to federal income taxes, including future amendments thereto. Income is not property within the meaning of this article, and a tax upon income is not a tax on property.
(2) The rate of state taxes on retail sales and use of tangible personal property and services shall not exceed three percent. The rate of state gross receipts taxes on businesses and occupations shall not exceed 0.33 percent. The rate of state taxes on insurance premiums shall not exceed two percent. The rate of state taxes on real estate sales and transfers shall not exceed one percent.
(3) The legislature shall set the rates of excise taxes imposed by the state for general fund purposes, other than those taxes specified in subsections (1) and (2) of this section, so that the total revenue from those taxes does not exceed five percent of general fund revenue.
(4) The legislature may impose fees for specific services and programs, at rates or amounts that do not provide more revenue than necessary to pay for the programs or services.
BE IT FURTHER RESOLVED, That this amendment is a single amendment within the meaning of Article XXIII, section 1 of the state Constitution.
The legislature finds that the changes contained in this amendment constitute a single integrated plan for reform of state taxes. If this amendment is held to be separate amendments, this joint resolution is void in its entirety and is of no further force and effect.
BE IT FURTHER RESOLVED, That the secretary of state shall cause notice of this constitutional amendment to be published at least four times during the four weeks next preceding the election in every legal newspaper in the state.
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