BILL REQ. #:  H-0647.1 

Read first time 01/20/2003.   Referred to Committee on Fisheries, Ecology & Parks.

     AN ACT Relating to state parks and outdoor recreation funding; amending RCW 82.49.010, 82.49.030, 82.49.040, 82.49.050, 82.49.060, and 82.49.065; adding new sections to chapter 79A.25 RCW; adding new sections to chapter 82.49 RCW; and providing an effective date.

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

NEW SECTION.  Sec. 1   A new section is added to chapter 79A.25 RCW to read as follows:
     The legislature finds that state parks and outdoor recreation lands require ongoing capital improvement and maintenance. The legislature also recognizes that state natural resource agencies are facing a backlog of deferred maintenance and capital improvements. Therefore, it is the policy of the state to provide a dedicated source of funding for capital improvements and maintenance of state parks and outdoor recreation lands to protect the state's investment in these lands.

NEW SECTION.  Sec. 2   A new section is added to chapter 79A.25 RCW to read as follows:
     The parks and outdoor recreation lands investment account is created in the state treasury. Money placed in the account shall include tax receipts as provided in section 3 of this act and any other money appropriated to the account by the legislature. Money in the account may be spent only after appropriation. The interagency committee for outdoor recreation shall administer the account. Expenditures from the account must be used for capital improvements and maintenance of state parks and outdoor recreation lands managed by the state parks and recreation commission, the department of fish and wildlife, and the department of natural resources. At least two-thirds of the expenditures must be used for capital improvements.

NEW SECTION.  Sec. 3   A new section is added to chapter 82.49 RCW to read as follows:
     The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Camper" has the same meaning as under RCW 46.04.085.
     (2) "Motor home" has the same meaning as under RCW 46.04.305.
     (3) "Travel trailer" has the same meaning as under RCW 46.04.623.

Sec. 4   RCW 82.49.010 and 2000 c 229 s 5 are each amended to read as follows:
     (1)(a) An excise tax is imposed for the privilege of using:
     (i) A vessel upon the waters of this state, except vessels exempt under RCW 82.49.020; or
     (ii) A motor home, travel trailer, or camper in this state, except those exempt under this chapter.
     (b) The annual amount of the excise tax is one-half of one percent of fair market value, as determined under this chapter, or five dollars, whichever is greater. Violation of this subsection is a misdemeanor.
     (2) Persons who are required under chapter 88.02 RCW to register a vessel in this state and who register the vessel in another state or foreign country and avoid the Washington watercraft excise tax are guilty of a gross misdemeanor and are liable for such unpaid excise tax. The department of revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW, including the penalties and interest provided in chapter 82.32 RCW.
     (3) The excise tax upon a vessel registered for the first time in this state shall be imposed for a twelve-month period, including the month in which the vessel is registered, unless the director of licensing extends or diminishes vessel registration periods for the purpose of staggered renewal periods under RCW 88.02.050. A vessel is registered for the first time in this state when the vessel was not registered in this state for the immediately preceding registration year, or when the vessel was registered in another jurisdiction for the immediately preceding year. The excise tax on vessels required to be registered in this state on June 30, 1983, shall be paid by June 30, 1983.

NEW SECTION.  Sec. 5   A new section is added to chapter 82.49 RCW to read as follows:
     The motor homes, travel trailers, and campers specified in this section are exempt from tax under this chapter.
     (1) An unoccupied motor home, travel trailer, or camper when it is part of an inventory held for sale by a manufacturer or dealer in the course of business;
     (2) A motor home, travel trailer, or camper owned by a government or political subdivision thereof;
     (3) A motor home, travel trailer, or camper owned by a nonresident and currently licensed in another state, unless the motor home, travel trailer, or camper is required by law to be licensed in this state. For the purposes of this subsection (3) only, a camper owned by a nonresident is considered licensed in another state if the vehicle to which the camper is attached is currently licensed in another state;
     (4) A motor home, travel trailer, or camper eligible to be used under a dealer's license plate.

Sec. 6   RCW 82.49.030 and 2000 c 103 s 18 are each amended to read as follows:
     (1)(a) The excise tax on vessels imposed under this chapter is due and payable to the department of licensing or its agents at the time of registration of a vessel. The department of licensing shall not issue or renew a registration for a vessel until the tax is paid in full.
     (b) The excise tax on a motor home, travel trailer, or camper may be paid to the department of licensing or its agents at the time of registration, but is not required to be paid at that time. Tax not paid at the time of registration must be paid to the department of revenue, in the manner provided by the department. Tax is due under this chapter on a motor home, travel trailer, or camper whether registered or not. Chapter 82.32 RCW applies to tax imposed under this chapter unless the tax is paid at the time of registration.
     (2) The excise tax collected under this chapter shall be deposited in the general fund. The excise tax collected under this chapter on motor homes, travel trailers, and campers shall be deposited in the parks and outdoor recreation lands investment account.

Sec. 7   RCW 82.49.040 and 1983 c 7 s 11 are each amended to read as follows:
     The department of revenue shall prepare at least once each year a depreciation schedule for use in the determination of fair market value for the purposes of this chapter. The schedule shall be based upon information available to the department of revenue pertaining to the current fair market value of vessels, motor homes, travel trailers, and campers. The fair market value ((of a vessel)) for the purposes of this chapter shall be based on the most recent purchase price depreciated according to the year of the most recent purchase ((of the vessel)). The most recent purchase price is the consideration, whether money, credit, rights, or other property expressed in terms of money, paid or given or contracted to be paid or given by the purchaser to the seller ((for the vessel)).

Sec. 8   RCW 82.49.050 and 1983 c 7 s 12 are each amended to read as follows:
     (1) If a vessel, motor home, travel trailer, or camper has been acquired by lease or gift, or the most recent purchase price ((of a vessel)) is not known to the owner, the department of revenue shall appraise the vessel, motor home, travel trailer, or camper before registration or payment of tax.
     (2) If after registration or payment of tax the department of revenue determines that the purchase price stated by the owner is not a reasonable representation of the true fair market value ((of a vessel)) at the time of purchase, the department of revenue shall appraise the vessel, motor home, travel trailer, or camper.
     (3) If a vessel, motor home, travel trailer, or camper is homemade, the owner shall make a notarized declaration of fair market value. The fair market value ((of the vessel)) for the purposes of this chapter shall be the declared value, unless after registration the department of revenue determines that the declared value is not a reasonable representation of the true fair market value ((of the vessel)) in which case the department of revenue shall appraise the vessel, motor home, travel trailer, or camper.
     (4) If the department of revenue appraises a vessel, motor home, travel trailer, or camper, the fair market value ((of the vessel)) for the purposes of this chapter shall be the appraised value. If the vessel, motor home, travel trailer, or camper has been registered before appraisal, the department of revenue shall refund any overpayment of tax to the owner or notify the owner of any additional tax due. The owner shall pay any additional tax due within thirty days after notification by the department.

Sec. 9   RCW 82.49.060 and 1993 c 33 s 1 are each amended to read as follows:
     (1) Any vessel, motor home, travel trailer, or camper owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel, motor home, travel trailer, or camper is taxable, may petition for a conference with the department as provided under RCW 82.32.160, or for reduction of the tax due as provided under RCW 82.32.170.
     (2) Any vessel, motor home, travel trailer, or camper owner having received a notice of denial of a petition or a notice of determination made for the owner's vessel, motor home, travel trailer, or camper under RCW 82.32.160 or 82.32.170 may appeal to the board of tax appeals as provided under RCW 82.03.190. In deciding a case appealed under this section, the board of tax appeals may require an independent appraisal of the vessel, motor home, travel trailer, or camper. The cost of the independent appraisal shall be apportioned between the department and the ((vessel)) owner as provided by the board.

Sec. 10   RCW 82.49.065 and 1992 c 154 s 4 are each amended to read as follows:
     Whenever any person has paid a ((vessel)) license fee, and with the fee has paid an excise tax imposed under this chapter, and the director of licensing determines that the payor is entitled to a refund of the entire amount of the license fee as provided by law, then the payor shall also be entitled to a refund of the entire excise tax collected under this chapter together with interest at the rate specified in RCW 82.32.060. If the director determines that any person is entitled to a refund of only a part of the license fee paid, the payor shall be entitled to a refund of the difference, if any, between the excise tax collected and that which should have been collected together with interest at the rate specified in RCW 82.32.060. The state treasurer shall determine the amount of such refund by reference to the applicable excise tax schedule prepared by the department of revenue in cooperation with the department of licensing.
     If no claim is to be made for the refund of the license fee, or any part of the fee, but claim is made by any person that he or she has paid an erroneously excessive amount of excise tax, the department of licensing shall determine in the manner generally provided in this chapter the amount of such excess, if any, that has been paid and shall certify to the state treasurer that the person is entitled to a refund in that amount together with interest at the rate specified in RCW 82.32.060.
     If due to error a person has been required to pay an excise tax pursuant to this chapter and a license fee ((under chapter 88.02 RCW)) which amounts to an overpayment of ten dollars or more, such person shall be entitled to a refund of the entire amount of such overpayment, together with interest at the rate specified in RCW 82.32.060, regardless of whether a refund of the overpayment has been requested. If due to error the department or its agents has failed to collect the full amount of the license fee and excise tax due, which underpayment is in the amount of ten dollars or more, the department shall charge and collect such additional amount as will constitute full payment of the tax and any penalties or interest at the rate specified in RCW 82.32.050.
     If the department approves the claim, it shall notify the state treasurer to that effect and the treasurer shall make such approved refunds and the other refunds provided for in this section from the general fund and shall mail or deliver the same to the person entitled to the refund.
     Any person who makes a false statement under which he or she obtains a refund to which he or she is not entitled under this section is guilty of a gross misdemeanor.

NEW SECTION.  Sec. 11   This act takes effect October 1, 2003.