2969-S.E AMS TRAN S4875.5
ESHB 2969 - S COMM AMD
By Committee on Transportation
PULLED 03/14/02
Strike everything after the enacting clause and insert the following:
"PART I - ACCOUNTABILITY FOR TRANSPORTATION PROJECTS AND PROGRAMS
NEW SECTION. Sec. 101. It is essential that the legislature improve the accountability and efficiency of the department of transportation. Taxpayers must know that their tax dollars are being well spent to deliver critically needed transportation projects. To accomplish this, a transportation accountability process must be established to provide oversight on transportation projects. The legislative transportation accountability committee will replace and assume the duties and responsibilities of the legislative transportation committee and, additionally, in conjunction with an independent transportation accountability board, report to the public on how tax dollars are spent on projects funded by new transportation taxes under this act.
NEW SECTION. Sec. 102. In addition to the legislative transportation accountability committee's other responsibilities under this chapter, the committee has the following responsibilities:
(1) Direct the department of transportation to submit a transportation accountability audit report as required under section 103 of this act;
(2) Report annually to the governor and the legislature on the department's progress on each project as further defined in section 103 of this act;
(3) When necessary, make policy recommendations for improving efficiencies, savings, or improvements in the department's project management, accountability measures, or project delivery mechanisms;
(4) Recommend any leading edge transportation project delivery strategies, oversight, accountability, or efficiency measures; and
(5) Appoint members of the transportation accountability board as nominated by the governor pursuant to section 106 of this act.
NEW SECTION. Sec. 103. The department of transportation shall prepare and submit to the transportation commission once each quarter a comprehensive audit report on each transportation project funded by this act. The audit report shall be known as the "transportation accountability audit." For the purposes of this act, the audit must include the following elements:
(1) Project status and any scope changes;
(2) Estimated completion date and cost, noting any changes from past estimates;
(3) Actual project expenditures as compared with projected expenditures;
(4) Any changes in financing for each project;
(5) Claim or change orders that result in greater than a five-percent cumulative increase in project cost, or greater than sixty days of delay;
(6) Status of any required permits;
(7) Mitigation efforts to relieve both traffic and environmental impacts;
(8) Evaluation of work force effectiveness, including both state employees and contractors;
(9) Outlook for the upcoming year, including projected accomplishments and challenges;
(10) Copies of any accountability reports filed with the federal highway administration; and
(11) Any other useful information the committee or commission requests.
NEW SECTION. Sec. 104. The transportation commission must review the proposed transportation accountability audit submitted by the department. After reviewing the information contained therein, the commission may request additional information or data, or ask for clarifications. The commission is prohibited from changing any of the data contained in the audit report.
After conducting its review, the commission must forward the transportation accountability audit to the legislative transportation accountability committee and the transportation accountability board.
NEW SECTION. Sec. 105. (1) Upon completion of its review under section 104 of this act, the transportation commission shall forward the transportation accountability audit to the transportation accountability board and the legislative transportation accountability committee. The transportation accountability board will accept or reject the report.
(a) In determining whether to accept or reject the report, the board:
(i) Will analyze, investigate, and evaluate the data contained in the audit report;
(ii) May, when authorized by the legislative transportation accountability committee, contract out for planners, consultants, and other technical personnel to assist in the audit review process; and
(iii) May request additional information or data from the department of transportation.
(b) As part of the evaluation process, the board may make recommendations to the legislative transportation accountability committee for efficiencies, savings, or improvements in the department's project management, accountability measures, or project delivery mechanisms.
(2) After reviewing the report, the board must forward the transportation accountability audit and recommendations to the office of financial management and the legislative transportation accountability committee.
(3) The legislative transportation accountability committee must make the transportation accountability audit report available to the public.
(4) In addition to its regular staff, the legislative transportation accountability committee is authorized to contract out for planners, consultants, and other technical personnel to advise it, or the board at its request, in the performance of its duties, assist in the review of the transportation accountability audit, and to assist in other audits initiated by the committee.
(5) Staff support to the board must be provided by the legislative transportation accountability committee, which shall provide professional support for the duties, functions, responsibilities, and activities of the board, including but not limited to information technology systems; data collection, processing, analysis, and reporting; project management; and office space, equipment, and secretarial support. The legislative evaluation and accountability program will provide data and information technology support consistent with the support currently supplied to existing legislative committees.
NEW SECTION. Sec. 106. (1) The transportation accountability board is created.
(2) The board will consist of no fewer than five and no more than nine members nominated by the governor, and selected by the legislative transportation accountability committee, for terms of four years, except that at least half the members initially appointed will be appointed for terms of two years. The members of the board must be chosen so the board will have experience and expertise relating to major civil engineering and construction works and facilities to include: (a) Design, estimating, contract packaging, and procurement; (b) construction means and methods and construction management and administration; (c) project finance, accounting, controls, and reporting; (d) procedures for obtaining permits and for assuring regulatory compliance; (e) dispute resolution; (f) construction work force training and safety; (g) general public administration; and (h) experience crafting and implementing environmental mitigation plans.
(3) The legislative transportation accountability committee may not remove members from the board before the expiration of their terms unless for cause based upon a determination of incapacity, incompetence, neglect of duty, or malfeasance in office by the Thurston county superior court, upon petition and show cause proceedings brought for that purpose in that court and directed to the board member in question.
(4) No member may be appointed for more than three consecutive terms.
NEW SECTION. Sec. 107. (1) The board shall meet periodically. It may adopt its own rules and may establish its own procedures. It shall act collectively in harmony with recorded resolutions or motions adopted by a majority vote of the members. The board shall be compensated from the general appropriation for the legislative transportation accountability committee and in accordance with RCW 43.03.250.
(2) Each member of the board will be compensated in accordance with RCW 43.03.250 and reimbursed for actual necessary traveling and other expenses in going to, attending, and returning from meetings of the board or that are incurred in the discharge of duties requested by the chairman. However, in no event may a board member be compensated in any year for more than one hundred twenty days, except the chairman may be compensated for not more than one hundred fifty days. Service on the board does not qualify as a service credit for the purposes of a public retirement system.
(3) The board shall keep proper records and is subject to audit by the state auditor or other auditing entities.
NEW SECTION. Sec. 108. Sections 101 through 107 of this act are each added to chapter 44.40 RCW.
Sec. 109. RCW 44.40.010 and 1999 sp.s. c 1 s 616 are each amended to read as follows:
The joint fact-finding committee on highways, streets, and bridges originally created by chapter 111, Laws of 1947, recreated and renamed the joint committee on highways by chapter 3, Laws of 1963 extraordinary session, recreated and renamed the legislative transportation committee by chapter 87, Laws of 1980, is hereby recreated and renamed the legislative transportation accountability committee. The renaming of said committee shall not affect any powers invested in it or its duties imposed upon it by any other statute. All appropriations made to the committee under its former name shall continue to be available to said committee as renamed, the legislative transportation accountability committee. The committee shall consist of twelve senators to be appointed by the president of the senate and twelve members of the house of representatives to be appointed by the speaker thereof. Not more than six members from each house may be from the same political party. A list of appointees shall be submitted before the close of each regular legislative session during an odd-numbered year or any successive special session convened by the governor or the legislature prior to the close of such regular session or successive special session(s) for confirmation of senate members, by the senate, and house members, by the house. Vacancies occurring shall be filled by the appointing authority. All vacancies must be filled from the same political party and from the same house as the member whose seat was vacated.
((On
May 27, 1999, the president of the senate shall appoint an additional senate
member as provided by the 1999 amendment of this section. With the appointment
of the additional member, the terms of officers elected before May 27, 1999,
are terminated, and the committee shall hold a new election of officers.))
The committee shall adopt rules and procedures for its orderly operation.
Sec. 110. RCW 44.40.013 and 2001 c 259 s 5 are each amended to read as follows:
The administration of the legislative transportation accountability committee is subject to RCW 44.04.260.
Sec. 111. RCW 44.40.015 and 2001 c 259 s 6 are each amended to read as follows:
The members of the legislative transportation accountability committee shall form an executive committee consisting of two members from each of the four major political caucuses, which will include the chair and vice-chair of the legislative transportation accountability committee. There will be four alternates to the executive committee, one from each of the four major political caucuses. Each alternate may represent a member from the same political caucus from which they were chosen when that member is absent, and have voting privileges during that absence.
Subject to RCW 44.04.260, the executive committee is responsible for performing all general administrative and personnel duties assigned to it in the rules and procedures adopted by the committee, determining the number of legislative transportation accountability committee staff, and other duties delegated to it by the committee. Except when those responsibilities are assumed by the legislative transportation accountability committee, and subject to RCW 44.04.260, the executive committee is responsible for adopting interim work plans and meeting schedules, approving all contracts signed on behalf of the committee, and setting policies for legislative transportation accountability committee staff utilization.
Sec. 112. RCW 44.40.020 and 1996 c 129 s 9 are each amended to read as follows:
(1) The committee is authorized and directed to continue its studies and for that purpose shall have the powers set forth in chapter 111, Laws of 1947. The committee is further authorized to make studies related to bills assigned to the house and senate transportation committees and such other studies as provided by law. The executive committee of the committee may assign responsibility for all or part of the conduct of studies to the house and/or senate transportation committees.
(2)
The committee may review and approve franchise agreements entered into by the
department of transportation under RCW ((43.51.113)) 79A.05.125.
Sec. 113. RCW 44.40.025 and 1996 c 288 s 49 are each amended to read as follows:
In addition to the powers and duties authorized in RCW 44.40.020, the committee and the standing committees on transportation of the house and senate shall, in coordination with the joint legislative audit and review committee, the legislative evaluation and accountability program committee, and the ways and means committees of the senate and house of representatives, ascertain, study, and/or analyze all available facts and matters relating or pertaining to sources of revenue, appropriations, expenditures, and financial condition of the motor vehicle fund and accounts thereof, the highway safety fund, and all other funds or accounts related to transportation programs of the state.
The joint legislative audit and review committee, the legislative evaluation and accountability program committee, and the ways and means committees of the senate and house of representatives shall coordinate their activities with the legislative transportation accountability committee in carrying out the committees' powers and duties under chapter 43.88 RCW in matters relating to the transportation programs of the state.
Sec. 114. RCW 44.40.030 and 1982 c 227 s 17 are each amended to read as follows:
In addition to the powers and duties heretofore conferred upon it, the legislative transportation accountability committee may participate in: (1) The activities of committees of the council of state governments concerned with transportation activities; (2) activities of the national committee on uniform traffic laws and ordinances; (3) any interstate reciprocity or proration meetings designated by the department of licensing; and (4) such other organizations as it deems necessary and appropriate.
Sec. 115. RCW 44.40.040 and 2001 c 259 s 7 are each amended to read as follows:
The members of the legislative transportation accountability committee and the house and senate transportation committees shall receive allowances while attending meetings of the committees or subcommittees and while engaged in other authorized business of the committees as provided in RCW 44.04.120. Subject to RCW 44.04.260, all expenses incurred by the committee, and the house and senate transportation committees, including salaries of employees of the legislative transportation accountability committee, shall be paid upon voucher forms as provided by the office of financial management and signed by the chairman or vice chairman or authorized designee of the chairman of the committee, and the authority of said chairman or vice chairman to sign vouchers shall continue until their successors are selected. Vouchers may be drawn upon funds appropriated for the expenses of the committee.
Sec. 116. RCW 44.40.070 and 1998 c 245 s 87 are each amended to read as follows:
Prior to October 1st of each even-numbered year all state agencies whose major programs consist of transportation activities, including the department of transportation, the transportation improvement board, the Washington state patrol, the department of licensing, the traffic safety commission, the county road administration board, and the board of pilotage commissioners, shall adopt or revise, after consultation with the legislative transportation accountability committee, a comprehensive six-year program and financial plan for all transportation activities under each agency's jurisdiction.
The comprehensive six-year program and financial plan shall state the general objectives and needs of each agency's major transportation programs, including workload and performance estimates.
Sec. 117. RCW 44.40.090 and 2001 c 259 s 8 are each amended to read as follows:
Subject to RCW 44.04.260, powers and duties enumerated by this chapter shall be delegated to the senate and house transportation committees during periods when the legislative transportation accountability committee is not appointed.
Sec. 118. RCW 44.40.100 and 2001 c 259 s 9 are each amended to read as follows:
Subject to RCW 44.04.260, the legislative transportation accountability committee and the senate and house transportation committees may enter into contracts on behalf of the state to carry out the purposes of this chapter; and it or they may act for the state in the initiation of or participation in any multigovernmental program relative to transportation planning or programming; and it or they may enter into contracts to receive federal or other funds, grants, or gifts to carry out said purposes and to be used in preference to or in combination with state funds. When federal or other funds are received, they shall be deposited with the state treasurer and thereafter expended only upon approval by the committee or committees.
Sec. 119. RCW 44.40.140 and 1983 c 212 s 2 are each amended to read as follows:
Prior to the start of each regular legislative session in an odd-numbered year, the legislative transportation accountability committee shall review the policy of the state concerning fees imposed on nonpolluting fuels under RCW 82.38.075, and shall report its findings and recommendations for change, if any, to the legislature.
Sec. 120. RCW 44.40.150 and 1998 c 245 s 88 are each amended to read as follows:
(1) The legislative transportation accountability committee shall undertake a study and develop recommendations for legislative and executive consideration that will:
(a) Increase the efficiency and effectiveness of state transportation programs and reduce costs;
(b) Enhance the accountability and organizational soundness of all transportation modes;
(c) Encourage better communication between local jurisdictions and the department of transportation in developing engineering plans and subsequent construction projects;
(d) Encourage private sector support and financial participation in project development and construction of transportation projects;
(e) Develop long-range goals that reflect changing technology and state-of-the-art advancements in transportation;
(f) Explore alternatives for the establishment of an integrated and balanced multimodal statewide transportation system to meet the needs of the 21st century; and
(g) Explore ways to reduce the demand on the transportation system and more effectively use the existing system.
The committee may study other transportation needs and problems and make further recommendations.
(2) The office of financial management and the department of transportation shall provide staff support as required by the legislative transportation accountability committee in developing the recommendations. To the extent permitted by law, all agencies of the state shall cooperate fully with the legislative transportation accountability committee in carrying out its duties under this section.
(3) The legislative transportation accountability committee may receive and expend gifts, grants, and endowments from private sector sources to carry out the purpose of this section.
PART II - LICENSE FEES
Sec. 201. RCW 46.16.0621 and 2000 1st sp.s. c 1 s 1 are each amended to read as follows:
(1) License tab fees shall be thirty dollars per year for motor vehicles, regardless of year, value, make, or model, beginning January 1, 2000.
(2)
For the purposes of this section, "license tab fees" are defined as
the general fees paid annually for licensing motor vehicles, including cars,
sport utility vehicles, and motorcycles((, and motor homes)).
NEW SECTION. Sec. 202. A new section is added to chapter 46.04 RCW to read as follows:
"Gross weight portion of the current combined licensing fees" means the amounts listed in RCW 46.16.070, Schedule A, less twenty‑five dollars and seventy‑five cents, and the amounts listed in Schedule B, less twenty‑five dollars and seventy‑five cents and less an additional ninety dollars if the requested gross weight is over forty thousand pounds.
Sec. 203. RCW 46.16.070 and 1994 c 262 s 8 are each amended to read as follows:
(1)
In lieu of all other vehicle licensing fees, unless specifically exempt, and in
addition to ((the excise tax prescribed in chapter 82.44 RCW and)) the
mileage fees prescribed for buses and stages in RCW 46.16.125, there shall be
paid and collected annually for each truck, motor truck, truck tractor, road
tractor, tractor, bus, auto stage, motor home, or for hire vehicle with
seating capacity of more than six, based upon the declared combined gross
weight or declared gross weight ((thereof pursuant to the provisions of))
under chapter 46.44 RCW, the following licensing fees by such gross
weight:
DECLARED GROSS WEIGHT SCHEDULE A SCHEDULE B
4,000 lbs. $ 37.00 $ 37.00
6,000 lbs. $ 44.00 $ 44.00
8,000 lbs. $ 55.00 $ 55.00
10,000 lbs. $ 62.00 $ 62.00
12,000 lbs. $ 72.00 $ 72.00
14,000 lbs. $ 82.00 $ 82.00
16,000 lbs. $ 92.00 $ 92.00
18,000 lbs. $ 137.00 $ 137.00
20,000 lbs. $ 152.00 $ 152.00
22,000 lbs. $ 164.00 $ 164.00
24,000 lbs. $ 177.00 $ 177.00
26,000 lbs. $ 187.00 $ 187.00
28,000 lbs. $ 220.00 $ 220.00
30,000 lbs. $ 253.00 $ 253.00
32,000 lbs. $ 304.00 $ 304.00
34,000 lbs. $ 323.00 $ 323.00
36,000 lbs. $ 350.00 $ 350.00
38,000 lbs. $ 384.00 $ 384.00
40,000 lbs. $ 439.00 $ 439.00
42,000 lbs. $ 456.00 $ 546.00
44,000 lbs. $ 466.00 $ 556.00
46,000 lbs. $ 501.00 $ 591.00
48,000 lbs. $ 522.00 $ 612.00
50,000 lbs. $ 566.00 $ 656.00
52,000 lbs. $ 595.00 $ 685.00
54,000 lbs. $ 642.00 $ 732.00
56,000 lbs. $ 677.00 $ 767.00
58,000 lbs. $ 704.00 $ 794.00
60,000 lbs. $ 750.00 $ 840.00
62,000 lbs. $ 804.00 $ 894.00
64,000 lbs. $ 822.00 $ 912.00
66,000 lbs. $ 915.00 $ 1,005.00
68,000 lbs. $ 954.00 $ 1,044.00
70,000 lbs. $ 1,027.00 $ 1,117.00
72,000 lbs. $ 1,098.00 $ 1,188.00
74,000 lbs. $ 1,193.00 $ 1,283.00
76,000 lbs. $ 1,289.00 $ 1,379.00
78,000 lbs. $ 1,407.00 $ 1,497.00
80,000 lbs. $ 1,518.00 $ 1,608.00
82,000 lbs. $ 1,623.00 $ 1,713.00
84,000 lbs. $ 1,728.00 $ 1,818.00
86,000 lbs. $ 1,833.00 $ 1,923.00
88,000 lbs. $ 1,938.00 $ 2,028.00
90,000 lbs. $ 2,043.00 $ 2,133.00
92,000 lbs. $ 2,148.00 $ 2,238.00
94,000 lbs. $ 2,253.00 $ 2,343.00
96,000 lbs. $ 2,358.00 $ 2,448.00
98,000 lbs. $ 2,463.00 $ 2,553.00
100,000 lbs. $ 2,568.00 $ 2,658.00
102,000 lbs. $ 2,673.00 $ 2,763.00
104,000 lbs. $ 2,778.00 $ 2,868.00
105,500 lbs. $ 2,883.00 $ 2,973.00
Schedule A applies to vehicles either used exclusively for hauling logs or that do not tow trailers. Schedule B applies to vehicles that tow trailers and are not covered under Schedule A.
(2) Every truck, motor truck, truck tractor, and tractor exceeding 6,000 pounds empty scale weight registered under chapter 46.16, 46.87, or 46.88 RCW shall be licensed for not less than one hundred fifty percent of its empty weight unless the amount would be in excess of the legal limits prescribed for such a vehicle in RCW 46.44.041 or 46.44.042, in which event the vehicle shall be licensed for the maximum weight authorized for such a vehicle or unless the vehicle is used only for the purpose of transporting any well drilling machine, air compressor, rock crusher, conveyor, hoist, donkey engine, cook house, tool house, bunk house, or similar machine or structure attached to or made a part of such vehicle.
(3)(a) Beginning with all motor vehicle registrations that are due or become due on July 1, 2002, there will be paid and collected annually a fifteen percent surcharge on the gross weight portion of the combined licensing fees in effect January 1, 2002, for vehicles with a licensed gross weight over ten thousand pounds.
(b) Beginning with all motor vehicle registrations that are due or become due on July 1, 2003, and thereafter, there will be paid and collected annually a thirty percent surcharge on the gross weight portion of the combined licensing fees in effect January 1, 2002, for vehicles with a licensed gross weight over ten thousand pounds.
(4) The following provisions apply when increasing gross or combined gross weight for a vehicle licensed under this section:
(a) The new license fee will be one-twelfth of the fee listed above for the new gross weight, multiplied by the number of months remaining in the period for which licensing fees have been paid, including the month in which the new gross weight is effective.
(b) Upon surrender of the current certificate of registration or cab card, the new licensing fees due shall be reduced by the amount of the licensing fees previously paid for the same period for which new fees are being charged.
(((2)))
(5) The proceeds from the fees collected under ((subsection (1) of))
this section shall be distributed in accordance with RCW 46.68.035.
Sec. 204. RCW 46.68.035 and 2000 2nd sp.s. c 4 s 8 are each amended to read as follows:
All proceeds from combined vehicle licensing fees received by the director for vehicles licensed under RCW 46.16.070 and 46.16.085 shall be forwarded to the state treasurer to be distributed into accounts according to the following method:
(1) The sum of two dollars for each vehicle shall be deposited into the multimodal transportation account, except that for each vehicle registered by a county auditor or agent to a county auditor pursuant to RCW 46.01.140, the sum of two dollars shall be credited to the current county expense fund.
(2) The proceeds from the surcharge collected under RCW 46.16.070(3) must be deposited into the freight mobility and roadway resurfacing account under section 206 of this act.
(3) All fees collected under RCW 46.16.070(1) for motor homes, less the distribution required under subsection (1) of this section, must be deposited into the motor vehicle account.
(4) The remainder shall be distributed as follows:
(a) 23.677 percent shall be deposited into the state patrol highway account of the motor vehicle fund;
(b) 1.521 percent shall be deposited into the Puget Sound ferry operations account of the motor vehicle fund; and
(c) The remaining proceeds shall be deposited into the motor vehicle fund.
Sec. 205. RCW 46.16.071 and 1996 c 315 s 4 are each amended to read as follows:
(1) In addition to the fees set forth in RCW 46.16.070, there shall be paid and collected annually upon registration, a fee of one dollar for each motor home, truck, motor truck, truck tractor, road tractor, tractor, bus, auto stage, or for hire vehicle with seating capacity of more than six, notwithstanding the provisions of RCW 46.16.070.
(2) In addition to the fees set forth in RCW 46.16.085, there shall be paid and collected annually upon registration, a fee of one dollar for each trailer, semitrailer, and pole trailer, notwithstanding the provisions of RCW 46.16.085.
(3) The proceeds from the fees collected under subsections (1) and (2) of this section shall be deposited into the highway safety fund, except that for each vehicle registered by a county auditor or agent to a county auditor under RCW 46.01.140, the proceeds shall be credited to the current county expense fund.
NEW SECTION. Sec. 206. A new section is added to chapter 46.68 RCW to read as follows:
The freight mobility and roadway resurfacing account is created in the state treasury. All receipts from RCW 46.68.035(2) must be deposited into the account. Money in the account may be spent only after appropriation. Expenditures from the account may be used only for the purpose of roadway improvement projects on state highways that facilitate freight and preservation of roadways in response to damage created by the transport of freight.
PART III - FUEL TAX
Sec. 301. RCW 82.36.025 and 1999 c 269 s 16 and 1999 c 94 s 29 are each reenacted and amended to read as follows:
(1)
A motor vehicle fuel tax rate of twenty-three cents per gallon ((shall apply))
applies to the sale, distribution, or use of motor vehicle fuel.
(2) Beginning July 1, 2002, an additional and cumulative motor fuel tax rate of five cents per gallon applies to the sale, distribution, or use of motor vehicle fuel.
(3) Beginning July 1, 2003, an additional and cumulative motor vehicle fuel tax rate of four cents per gallon applies to the sale, distribution, or use of motor vehicle fuel.
Sec. 302. RCW 82.38.030 and 2001 c 270 s 6 are each amended to read as follows:
(1)
There is hereby levied and imposed upon special fuel users a tax at the rate ((computed
in the manner provided in RCW 82.36.025 on each)) of twenty-three cents
per gallon of special fuel, or each one hundred cubic feet of compressed
natural gas, measured at standard pressure and temperature.
(2) Beginning July 1, 2002, an additional and cumulative tax rate of five cents per gallon of special fuel, or each one hundred cubic feet of compressed natural gas, measured at standard pressure and temperature shall be imposed on special fuel users.
(3) Beginning July 1, 2003, an additional and cumulative special fuel tax rate of four cents per gallon of special fuel, or each one hundred cubic feet of compressed natural gas, measured at standard pressure and temperature shall be imposed on special fuel users.
(4)
The tax is imposed ((by subsection (1) of this section is imposed))
when:
(a) Special fuel is removed in this state from a terminal if the special fuel is removed at the rack unless the removal is to a licensed exporter for direct delivery to a destination outside of the state, or the removal is to a special fuel distributor for direct delivery to an international fuel tax agreement licensee under RCW 82.38.320;
(b) Special fuel is removed in this state from a refinery if either of the following applies:
(i) The removal is by bulk transfer and the refiner or the owner of the special fuel immediately before the removal is not a licensee; or
(ii) The removal is at the refinery rack unless the removal is to a licensed exporter for direct delivery to a destination outside of the state, or the removal is to a special fuel distributor for direct delivery to an international fuel tax agreement licensee under RCW 82.38.320;
(c) Special fuel enters into this state for sale, consumption, use, or storage if either of the following applies:
(i) The entry is by bulk transfer and the importer is not a licensee; or
(ii) The entry is not by bulk transfer;
(d) Special fuel is sold or removed in this state to an unlicensed entity unless there was a prior taxable removal, entry, or sale of the special fuel;
(e) Blended special fuel is removed or sold in this state by the blender of the fuel. The number of gallons of blended special fuel subject to tax is the difference between the total number of gallons of blended special fuel removed or sold and the number of gallons of previously taxed special fuel used to produce the blended special fuel;
(f) Dyed special fuel is used on a highway, as authorized by the internal revenue code, unless the use is exempt from the special fuel tax;
(g) Special fuel purchased by an international fuel tax agreement licensee under RCW 82.38.320 is used on a highway; and
(h) Special fuel is sold by a licensed special fuel supplier to a special fuel distributor, special fuel importer, or special fuel blender and the special fuel is not removed from the bulk transfer-terminal system.
(((3)))
(5) The tax imposed by this chapter, if required to be collected by the
licensee, is held in trust by the licensee until paid to the department, and a
licensee who appropriates or converts the tax collected to his or her own use
or to any use other than the payment of the tax to the extent that the money
required to be collected is not available for payment on the due date as
prescribed in this chapter is guilty of a felony, or gross misdemeanor in
accordance with the theft and anticipatory provisions of Title 9A RCW. A
person, partnership, corporation, or corporate officer who fails to collect the
tax imposed by this section, or who has collected the tax and fails to pay it
to the department in the manner prescribed by this chapter, is personally
liable to the state for the amount of the tax.
Sec. 303. RCW 46.68.090 and 1999 c 269 s 2 and 1999 c 94 s 6 are each reenacted and amended to read as follows:
(1)
All moneys that have accrued or may accrue to the motor vehicle fund from the
motor vehicle fuel tax and special fuel tax shall be first expended for
purposes enumerated in (a) and (b) of this subsection. The remaining net tax
amount shall be distributed monthly by the state treasurer in ((the
proportions set forth in (c) through (l))) accordance with subsections
(2), (3), and (4) of this ((subsection)) section.
(a) For payment of refunds of motor vehicle fuel tax and special fuel tax that has been paid and is refundable as provided by law;
(b)
For payment of amounts to be expended pursuant to appropriations for the
administrative expenses of the offices of state treasurer, state auditor, and
the department of licensing of the state of Washington in the administration of
the motor vehicle fuel tax and the special fuel tax, which sums shall be
distributed monthly((;)).
(2) All of the remaining net tax amount collected under RCW 82.36.025(1) and 82.38.030(1) shall be distributed as set forth in (a) through (j) of this subsection.
(((c)))
(a) For distribution to the motor vehicle fund an amount equal to 44.387
percent of the net tax amount collected under RCW 82.36.025(1) and
82.38.030(1) to be expended for highway purposes of the state as defined in
RCW 46.68.130;
(((d)))
(b) For distribution to the special category C account, hereby created
in the motor vehicle fund, an amount equal to 3.2609 percent of the net tax
amount collected under RCW 82.36.025(1) and 82.38.030(1) to be expended for
special category C projects. Special category C projects are category C
projects that, due to high cost only, will require bond financing to complete
construction.
The following criteria, listed in order of priority, shall be used in determining which special category C projects have the highest priority:
(i) Accident experience;
(ii) Fatal accident experience;
(iii) Capacity to move people and goods safely and at reasonable speeds without undue congestion; and
(iv) Continuity of development of the highway transportation network.
Moneys
deposited in the special category C account in the motor vehicle fund may be
used for payment of debt service on bonds the proceeds of which are used to
finance special category C projects under this subsection (((1)(d))) (2)(b);
(((e)))
(c) For distribution to the Puget Sound ferry operations account in the
motor vehicle fund an amount equal to 2.3283 percent of the net tax amount
collected under RCW 82.36.025(1) and 82.38.030(1);
(((f)))
(d) For distribution to the Puget Sound capital construction account in
the motor vehicle fund an amount equal to 2.3726 percent of the net tax
amount collected under RCW 82.36.025(1) and 82.38.030(1);
(((g)))
(e) For distribution to the urban arterial trust account in the motor
vehicle fund an amount equal to 7.5597 percent of the net tax amount
collected under RCW 82.36.025(1) and 82.38.030(1);
(((h)))
(f) For distribution to the transportation improvement account in the
motor vehicle fund an amount equal to 5.6739 percent of the net tax amount
collected under RCW 82.36.025(1) and 82.38.030(1) and expended in
accordance with RCW 47.26.086;
(((i)))
(g) For distribution to the cities and towns from the motor vehicle fund
an amount equal to 10.6961 percent of the net tax amount collected under RCW
82.36.025(1) and 82.38.030(1) in accordance with RCW 46.68.110;
(((j)))
(h) For distribution to the counties from the motor vehicle fund an
amount equal to 19.2287 percent of the net tax amount collected under RCW
82.36.025(1) and 82.38.030(1): (i) Out of which there shall be distributed
from time to time, as directed by the department of transportation, those sums
as may be necessary to carry out the provisions of RCW 47.56.725; and (ii) less
any amounts appropriated to the county road administration board to implement
the provisions of RCW 47.56.725(4), with the balance of such county share to be
distributed monthly as the same accrues for distribution in accordance with RCW
46.68.120;
(((k)))
(i) For distribution to the county arterial preservation account, hereby
created in the motor vehicle fund an amount equal to 1.9565 percent of the
net tax amount collected under RCW 82.36.025(1) and 82.38.030(1). These
funds shall be distributed by the county road administration board to counties
in proportions corresponding to the number of paved arterial lane miles in the
unincorporated area of each county and shall be used for improvements to
sustain the structural, safety, and operational integrity of county arterials.
The county road administration board shall adopt reasonable rules and develop
policies to implement this program and to assure that a pavement management
system is used;
(((l)))
(j) For distribution to the rural arterial trust account in the motor
vehicle fund an amount equal to 2.5363 percent of the net tax amount
collected under RCW 82.36.025(1) and 82.38.030(1) and expended in
accordance with RCW 36.79.020.
(((2)))
(3) 100 percent of the net tax amount collected under RCW 82.36.025(2) and
82.38.030(2) shall be distributed as follows:
(a) 4.3366 percent shall be distributed to cities and towns in accordance with RCW 46.68.110(6).
(b) 4.3366 percent shall be distributed to counties in accordance with RCW 46.68.120.
(c) 91.3268 percent shall be distributed to the motor vehicle account.
(4) 100 percent of the net tax amount collected under RCW 82.36.025(3) and 82.38.030(3) shall be distributed to the motor vehicle account.
(5) Nothing in this section or in RCW 46.68.130 may be construed so as to violate any terms or conditions contained in any highway construction bond issues now or hereafter authorized by statute and whose payment is by such statute pledged to be paid from any excise taxes on motor vehicle fuel and special fuels.
Sec. 304. RCW 46.68.110 and 1999 c 269 s 3 and 1999 c 94 s 9 are each reenacted and amended to read as follows:
Funds
credited to the incorporated cities and towns of the state as set forth in RCW
46.68.090(((1)(i))) shall be subject to deduction and distribution as
follows:
(1) One and one-half percent of such sums distributed under RCW 46.68.090 (2)(g) and (3) shall be deducted monthly as such sums are credited and set aside for the use of the department of transportation for the supervision of work and expenditures of such incorporated cities and towns on the city and town streets thereof, including the supervision and administration of federal-aid programs for which the department of transportation has responsibility: PROVIDED, That any moneys so retained and not expended shall be credited in the succeeding biennium to the incorporated cities and towns in proportion to deductions herein made;
(2) Thirty-three one-hundredths of one percent of such funds distributed under RCW 46.68.090 (2)(g) and (3) shall be deducted monthly, as such funds accrue, and set aside for the use of the department of transportation for the purpose of funding the cities' share of the costs of highway jurisdiction studies and other studies. Any funds so retained and not expended shall be credited in the succeeding biennium to the cities in proportion to the deductions made;
(3) One percent of such funds distributed under RCW 46.68.090(2)(g) shall be deducted monthly, as such funds accrue, to be deposited in the urban arterial trust account, to implement the city hardship assistance program, as provided in RCW 47.26.164. However, any moneys so retained and not required to carry out the program as of July 1st of each odd-numbered year thereafter, shall be provided within sixty days to the treasurer and distributed in the manner prescribed in subsection (5) of this section;
(4)
After making the deductions under subsections (1) through (3) of this
section and RCW 35.76.050, 31.86 percent of the fuel tax distributed to the
cities and towns in RCW 46.68.090(((1)(i))) (2)(g) shall be
allocated monthly as the funds accrue to the incorporated cities and
towns ((in the manner set forth in subsection (5) of this section and
subject to deductions in subsections (1), (2), and (3) of this section, subject
to RCW 35.76.050, to)) of the state ratably on the basis of the
population as last determined by the office of financial management. Funds
shall be used exclusively for: The construction, improvement, chip
sealing, seal-coating, and repair for arterial highways and city streets as
those terms are defined in RCW 46.04.030 and 46.04.120; the maintenance of
arterial highways and city streets for those cities with a population of less
than fifteen thousand; or the payment of any municipal indebtedness which may
be incurred in the construction, improvement, chip sealing, seal-coating, and
repair of arterial highways and city streets; ((and))
(5)
The ((balance)) remaining ((to the credit of incorporated cities and
towns after such deduction)) funds not distributed under subsection (4)
of this section shall be apportioned monthly as such funds accrue among the
((several)) incorporated cities and towns within the state
ratably on the basis of the population last determined by the office of
financial management; and
(6) After making the deductions under subsections (1) and (2) of this section and RCW 35.76.050, one hundred percent of the funds distributed to the cities and towns in RCW 46.68.090(3)(a) shall be allocated monthly as such funds accrue to the incorporated cities and towns of the state with populations over ten thousand persons, ratably on the basis of population as last determined by the office of financial management.
NEW SECTION. Sec. 305. A new section is added to chapter 47.26 RCW to read as follows:
As part of the matching funds requirements under RCW 47.26.270, the transportation improvement board shall require a city or town receiving funds under RCW 46.68.110(6) to use a portion of these funds, as determined by the board by rule, for the purpose of matching a portion of the corridor grant money allocated to the city or town by the board under this chapter.
Sec. 306. RCW 82.38.035 and 2001 c 270 s 7 are each amended to read as follows:
(1)
A licensed supplier shall remit tax on special fuel to the department as
provided in RCW 82.38.030(((2))) (4)(a). On a two-party
exchange, or buy-sell agreement between two licensed suppliers, the receiving
exchange partner or buyer shall remit the tax.
(2)
A refiner shall remit tax to the department on special fuel removed from a
refinery as provided in RCW 82.38.030(((2))) (4)(b).
(3)
An importer shall remit tax to the department on special fuel imported into
this state as provided in RCW 82.38.030(((2))) (4)(c).
(4)
A blender shall remit tax to the department on the removal or sale of blended
special fuel as provided in RCW 82.38.030(((2))) (4)(e).
(5)
A dyed special fuel user shall remit tax to the department on the use of dyed
special fuel as provided in RCW 82.38.030(((2))) (4)(f).
Sec. 307. RCW 82.38.045 and 1998 c 176 s 54 are each amended to read as follows:
A
terminal operator is jointly and severally liable for remitting the tax imposed
under RCW 82.38.030(((1))) if, at the time of removal:
(1) The position holder with respect to the special fuel is a person other than the terminal operator and is not a licensee;
(2) The terminal operator is not a licensee;
(3) The position holder has an expired internal revenue service notification certificate issued under chapter 26, C.F.R. Part 48; or
(4) The terminal operator had reason to believe that information on the notification certificate was false.
Sec. 308. RCW 82.38.047 and 1998 c 176 s 55 are each amended to read as follows:
A terminal
operator is jointly and severally liable for remitting the tax imposed under
RCW 82.38.030(((1))) if, in connection with the removal of special fuel
that is not dyed or marked in accordance with internal revenue service
requirements, the terminal operator provides a person with a bill of lading,
shipping paper, or similar document indicating that the special fuel is dyed or
marked in accordance with internal revenue service requirements.
Sec. 309. RCW 82.38.075 and 1983 c 212 s 1 are each amended to read as follows:
In order to encourage the use of nonpolluting fuels, an annual license fee in lieu of the tax imposed by RCW 82.38.030 shall be imposed upon the use of natural gas as defined in this chapter or on liquified petroleum gas, commonly called propane, which is used in any motor vehicle, as defined in RCW 46.04.320, which shall be based upon the following schedule as adjusted by the formula set out below:
VEHICLE TONNAGE (GVW) FEE
0 - 6,000 $ 45
6,001 - 10,000 $ 45
10,001 - 18,000 $ 80
18,001 - 28,000 $110
28,001 - 36,000 $150
36,001 and above $250
To
determine the actual annual license fee imposed by this section for a
registration year, the appropriate dollar amount set out in the above schedule
shall be multiplied by the ((motor vehicle)) special fuel tax
rate in cents per gallon as established by RCW ((82.36.025)) 82.38.030
effective on July 1st of the preceding calendar year and the product thereof
shall be divided by 12 cents.
The department of licensing, in addition to the foregoing fee, shall charge a further fee of five dollars as a handling charge for each license issued.
The director of licensing shall be authorized to prorate the vehicle tonnage fee so that the annual license required by this section will correspond with the staggered vehicle licensing system.
A decal or other identifying device issued upon payment of these annual fees shall be displayed as prescribed by the department as authority to purchase this fuel.
Persons selling or dispensing natural gas or propane may not sell or dispense this fuel for their own use or the use of others into tanks of vehicles powered by this fuel which do not display a valid decal or other identifying device as provided in this section.
Vehicles registered in jurisdictions outside the state of Washington are exempt from this section.
Any person selling or dispensing natural gas or propane into the tank of a motor vehicle powered by this fuel, except as prescribed in this chapter, is subject to the penalty provisions of this chapter.
Sec. 310. RCW 46.09.170 and 1995 c 166 s 9 are each amended to read as follows:
(1)
From time to time, but at least once each year, the state treasurer shall
refund from the motor vehicle fund one percent of the motor vehicle fuel tax
revenues collected under chapter 82.36 RCW, based on the tax rate in effect
January 1, ((1990)) 2001, less proper deductions for refunds and
costs of collection as provided in RCW 46.68.090. The treasurer shall place
these funds in the general fund as follows:
(a) Forty percent shall be credited to the ORV and nonhighway vehicle account and administered by the department of natural resources solely for planning, maintenance, and management of ORV recreation facilities, nonhighway roads, and nonhighway road recreation facilities. The funds under this subsection shall be expended in accordance with the following limitations:
(i) Not more than five percent may be expended for information programs under this chapter;
(ii) Not less than ten percent and not more than fifty percent may be expended for ORV recreation facilities;
(iii) Not more than twenty-five percent may be expended for maintenance of nonhighway roads;
(iv) Not more than fifty percent may be expended for nonhighway road recreation facilities;
(v) Ten percent shall be transferred to the interagency committee for outdoor recreation for grants to law enforcement agencies in those counties where the department of natural resources maintains ORV facilities. This amount is in addition to those distributions made by the interagency committee for outdoor recreation under (d)(i) of this subsection;
(b) Three and one-half percent shall be credited to the ORV and nonhighway vehicle account and administered by the department of fish and wildlife solely for the acquisition, planning, development, maintenance, and management of nonhighway roads and recreation facilities;
(c) Two percent shall be credited to the ORV and nonhighway vehicle account and administered by the parks and recreation commission solely for the maintenance and management of ORV use areas and facilities; and
(d) Fifty-four and one-half percent, together with the funds received by the interagency committee for outdoor recreation under RCW 46.09.110, shall be credited to the nonhighway and off-road vehicle activities program account to be administered by the committee for planning, acquisition, development, maintenance, and management of ORV recreation facilities and nonhighway road recreation facilities; ORV user education and information; and ORV law enforcement programs. The expenditures in this subsection (1)(d) shall be calculated on the motor vehicle fuel tax in effect January 1, 1990, until this subsection (1)(d) is amended to reflect the findings of the recreational fuel use study provided in section 346, chapter 8, Laws of 2001 2nd sp. sess. The funds under this subsection shall be expended in accordance with the following limitations:
(i) Not more than twenty percent may be expended for ORV education, information, and law enforcement programs under this chapter;
(ii) Not less than an amount equal to the funds received by the interagency committee for outdoor recreation under RCW 46.09.110 and not more than sixty percent may be expended for ORV recreation facilities;
(iii) Not more than twenty percent may be expended for nonhighway road recreation facilities.
(2) On a yearly basis an agency may not, except as provided in RCW 46.09.110, expend more than ten percent of the funds it receives under this chapter for general administration expenses incurred in carrying out this chapter.
Sec. 311. RCW 46.10.170 and 1994 c 262 s 4 are each amended to read as follows:
From
time to time, but at least once each four years, the department shall determine
the amount of moneys paid to it as motor vehicle fuel tax that is tax on
snowmobile fuel. Such determination shall use one hundred thirty-five gallons
as the average yearly fuel usage per snowmobile, the number of registered
snowmobiles during the calendar year under determination, and the fuel tax rate
in effect January 1, ((1990)) 2001.
Sec. 312. RCW 79A.25.070 and 2000 c 11 s 73 are each amended to read as follows:
Upon
expiration of the time limited by RCW 82.36.330 for claiming of refunds of tax
on marine fuel, the state of Washington shall succeed to the right to such
refunds. The director of licensing, after taking into account past and
anticipated claims for refunds from and deposits to the marine fuel tax refund
account and the costs of carrying out the provisions of RCW 79A.25.030, shall
request the state treasurer to transfer monthly from the marine fuel tax refund
account an amount equal to the proportion of the moneys in the account
representing the motor vehicle fuel tax rate under RCW 82.36.025 in effect on
January 1, ((1990)) 2001, to the recreation resource account and
the remainder to the motor vehicle fund.
PART IV - SALES AND USE TAXES
Sec. 401. RCW 82.08.020 and 2000 2nd sp.s. c 4 s 1 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. The revenue collected under this subsection shall be deposited in the multimodal transportation account created in RCW 47.66.070.
(3) Beginning July 1, 2002, there is levied and collected an additional tax of one percent of the selling price on each retail sale of a motor vehicle in this state, other than retail car rentals taxed under subsection (2) of this section.
(4) For purposes of subsection (3) of this section, "motor vehicle" has the meaning provided in RCW 46.04.320, but does not include farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, off‑road and nonhighway vehicles as defined in RCW 46.09.020, and snowmobiles as defined in RCW 46.10.010.
(5) The revenue collected under subsection (3) of this section must be deposited into the multimodal transportation account under RCW 47.66.070.
(6) The taxes imposed under this chapter shall apply to successive retail sales of the same property.
(((4)))
(7) The rates provided in this section apply to taxes imposed under
chapter 82.12 RCW as provided in RCW 82.12.020.
Sec. 402. RCW 82.12.020 and 1999 c 358 s 9 are each amended to read as follows:
(1) There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using within this state as a consumer: (a) Any article of tangible personal property purchased at retail, or acquired by lease, gift, repossession, or bailment, or extracted or produced or manufactured by the person so using the same, or otherwise furnished to a person engaged in any business taxable under RCW 82.04.280 (2) or (7); or (b) any canned software, regardless of the method of delivery, but excluding canned software that is either provided free of charge or is provided for temporary use in viewing information, or both.
(2) This tax shall apply to the use of every service defined as a retail sale in RCW 82.04.050(3)(a) and the use of every article of tangible personal property, including property acquired at a casual or isolated sale, and including byproducts used by the manufacturer thereof, except as hereinafter provided, irrespective of whether the article or similar articles are manufactured or are available for purchase within this state.
(3) Except as provided in RCW 82.12.0252, payment by one purchaser or user of tangible personal property or service of the tax imposed by chapter 82.08 or 82.12 RCW shall not have the effect of exempting any other purchaser or user of the same property or service from the taxes imposed by such chapters.
(4) The tax shall be levied and collected in an amount equal to the value of the article used by the taxpayer multiplied by the rates in effect for the retail sales tax under RCW 82.08.020.
Sec. 403. RCW 82.12.045 and 1996 c 149 s 19 are each amended to read as follows:
(1) In the collection of the use tax on motor vehicles, the department of revenue may designate the county auditors of the several counties of the state as its collecting agents. Upon such designation, it shall be the duty of each county auditor to collect the tax at the time an applicant applies for the registration of, and transfer of title to, the motor vehicle, except in the following instances:
(a) Where the applicant exhibits a dealer's report of sale showing that the retail sales tax has been collected by the dealer;
(b) Where the application is for the renewal of registration;
(c) Where the applicant presents a written statement signed by the department of revenue, or its duly authorized agent showing that no use tax is legally due; or
(d)
Where the applicant presents satisfactory evidence showing that the retail
sales tax or the use tax has been paid by ((him)) the applicant
on the vehicle in question.
(2) The term "motor vehicle," as used in this section means and includes all motor vehicles, trailers and semitrailers used, or of a type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads, facilities for human habitation, and vehicles carrying exempt licenses.
(3)
It shall be the duty of every applicant for registration and transfer of
certificate of title who is subject to payment of tax under this section to
declare upon ((his)) the application the value of the vehicle for
which application is made, which shall consist of the consideration paid or
contracted to be paid therefor.
(4)
Each county auditor who acts as agent of the department of revenue shall at the
time of remitting license fee receipts on motor vehicles subject to the
provisions of this section pay over and account to the state treasurer for all
use tax revenue collected under this section, after first deducting as ((his))
a collection fee the sum of two dollars for each motor vehicle upon
which the tax has been collected. All revenue received by the state treasurer
under this section shall be credited to the general fund. The auditor's
collection fee shall be deposited in the county current expense fund. A
duplicate of the county auditor's transmittal report to the state treasurer
shall be forwarded forthwith to the department of revenue.
(5) Any applicant who has paid use tax to a county auditor under this section may apply to the department of revenue for refund thereof if he or she has reason to believe that such tax was not legally due and owing. No refund shall be allowed unless application therefor is received by the department of revenue within the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 82.32.050(3). Upon receipt of an application for refund the department of revenue shall consider the same and issue its order either granting or denying it and if refund is denied the taxpayer shall have the right of appeal as provided in RCW 82.32.170, 82.32.180 and 82.32.190.
(6) The provisions of this section shall be construed as cumulative of other methods prescribed in chapters 82.04 to 82.32 RCW, inclusive, for the collection of the tax imposed by this chapter. The department of revenue shall have power to promulgate such rules as may be necessary to administer the provisions of this section. Any duties required by this section to be performed by the county auditor may be performed by the director of licensing but no collection fee shall be deductible by said director in remitting use tax revenue to the state treasurer.
(7) The use tax revenue collected on the rate provided in RCW 82.08.020(3) will be deposited in the multimodal transportation account under RCW 47.66.070.
NEW SECTION. Sec. 404. A new section is added to chapter 43.135 RCW to read as follows:
A transfer from the general fund to the multimodal transportation account under section 405 of this act for taxes collected under chapters 82.08 and 82.12 RCW on new construction projects within the improvement program in RCW 47.05.030(2), does not require a corresponding lowering of the state expenditure limit to reflect this shift for purposes of RCW 43.135.035(4).
NEW SECTION. Sec. 405. A new section is added to chapter 82.32 RCW to read as follows:
(1) Effective for taxes collected in fiscal year 2006, the tax imposed and collected under chapters 82.08 and 82.12 RCW, less any credits allowed under chapter 82.14 RCW, on construction projects within the improvement program in RCW 47.05.030(2), except for those projects related to safety and environmental retrofit, shall be transferred from the general fund to the multimodal transportation account once each year as described by subsection (3) of this section.
(2) This transaction is exempt from the requirements in RCW 43.135.035(4).
(3) Government entities conducting construction projects within the improvement program in RCW 47.05.030(2), except for those projects related to safety and environmental retrofit, shall report to the department by August 1st of each year the amount of state sales or use tax attributable to the projects identified in this section from the previous fiscal year for purposes of transfer to the multimodal transportation account. The department shall notify the state treasurer of the amount of the transfer by September 30th of each year.
PART V - MISCELLANEOUS
NEW SECTION. Sec. 501. 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. 502. Part headings used in this act do not constitute any part of the law."
ESHB 2969 - S COMM AMD
By Committee on Transportation
On page 1, line 1 of the title, after "financing;" strike the remainder of the title and insert "amending RCW 44.40.010, 44.40.013, 44.40.015, 44.40.020, 44.40.025, 44.40.030, 44.40.040, 44.40.070, 44.40.090, 44.40.100, 44.40.140, 44.40.150, 46.16.0621, 46.16.070, 46.68.035, 46.16.071, 82.38.030, 82.38.035, 82.38.045, 82.38.047, 82.38.075, 46.09.170, 46.10.170, 79A.25.070, 82.08.020, 82.12.020, and 82.12.045; reenacting and amending RCW 82.36.025, 46.68.090, and 46.68.110; adding new sections to chapter 44.40 RCW; adding a new section to chapter 46.04 RCW; adding a new section to chapter 46.68 RCW; adding a new section to chapter 47.26 RCW; adding a new section to chapter 43.135 RCW; adding a new section to chapter 82.32 RCW; and creating a new section."
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