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SUBSTITUTE
HOUSE BILL 1915
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Passed
Legislature - 2001 Regular Session
State
of Washington 57th Legislature 2001 Regular Session
By
Read
first time . Referred to Committee on .
Modifying wine and cider provisions.
AN
ACT Relating to modifying wine and cider provisions by removing a termination
date; amending RCW 66.24.210; providing an effective date; and declaring an
emergency.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
66.24.210 and 1997 c 321 s 8 are each amended to read as follows:
(1)
There is hereby imposed upon all wines except cider sold to wine distributors
and the Washington state liquor control board, within the state a tax at the
rate of twenty and one-fourth cents per liter. There is hereby imposed on all
cider sold to wine distributors and the Washington state liquor control board
within the state a tax at the rate of three and fifty-nine one-hundredths cents
per liter: PROVIDED, HOWEVER, That wine sold or shipped in bulk from one
winery to another winery shall not be subject to such tax. The tax provided
for in this section shall be collected by direct payments based on wine
purchased by wine distributors. Every person purchasing wine under the
provisions of this section shall on or before the twentieth day of each month
report to the board all purchases during the preceding calendar month in such
manner and upon such forms as may be prescribed by the board, and with such
report shall pay the tax due from the purchases covered by such report unless
the same has previously been paid. Any such purchaser of wine whose applicable
tax payment is not postmarked by the twentieth day following the month of
purchase will be assessed a penalty at the rate of two percent a month or
fraction thereof. The board may require that every such person shall execute
to and file with the board a bond to be approved by the board, in such amount
as the board may fix, securing the payment of the tax. If any such person
fails to pay the tax when due, the board may forthwith suspend or cancel the
license until all taxes are paid.
(2)
An additional tax is imposed equal to the rate specified in RCW 82.02.030
multiplied by the tax payable under subsection (1) of this section. All
revenues collected during any month from this additional tax shall be
transferred to the state general fund by the twenty-fifth day of the following
month.
(3)
An additional tax is imposed on wines subject to tax under subsection (1) of
this section, at the rate of one-fourth of one cent per liter for wine sold
after June 30, 1987. After June 30, 1996, such additional tax does not apply
to cider. An additional tax of five one-hundredths of one cent per liter is
imposed on cider sold after June 30, 1996. ((The additional taxes imposed
by this subsection (3) shall cease to be imposed on July 1, 2001.)) All
revenues collected under this subsection (3) shall be disbursed quarterly to
the Washington wine commission for use in carrying out the purposes of chapter
15.88 RCW.
(4)
An additional tax is imposed on all wine subject to tax under subsection (1) of
this section. The additional tax is equal to twenty-three and forty-four
one-hundredths cents per liter on fortified wine as defined in RCW 66.04.010(((37)))
(38) when bottled or packaged by the manufacturer, one cent per liter on
all other wine except cider, and eighteen one-hundredths of one cent per liter
on cider. All revenues collected during any month from this additional tax
shall be deposited in the violence reduction and drug enforcement account under
RCW 69.50.520 by the twenty-fifth day of the following month.
(5)(a)
An additional tax is imposed on all cider subject to tax under subsection (1)
of this section. The additional tax is equal to two and four one-hundredths
cents per liter of cider sold after June 30, 1996, and before July 1, 1997, and
is equal to four and seven one-hundredths cents per liter of cider sold after
June 30, 1997.
(b)
All revenues collected from the additional tax imposed under this subsection
(5) shall be deposited in the health services account under RCW 43.72.900.
(6)
For the purposes of this section, "cider" means table wine that
contains not less than one-half of one percent of alcohol by volume and not
more than seven percent of alcohol by volume and is made from the normal
alcoholic fermentation of the juice of sound, ripe apples or pears.
"Cider" includes, but is not limited to, flavored, sparkling, or
carbonated cider and cider made from condensed apple or pear must.
NEW
SECTION. Sec. 2. 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 July 1, 2001.
Passed the House March 12, 2001.
Passed the Senate April 9, 2001.
Approved by the Governor
April 27, 2001.
Filed
in Office of Secretary of State April 27, 2001.
