BILL REQ. #: S-2174.1
| State of Washington | 60th Legislature | 2007 Regular Session |
READ FIRST TIME 02/23/07.
AN ACT Relating to the excise taxation of zoos; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 The legislature finds that zoological
facilities in Washington serve a public purpose by providing
educational and recreational opportunities for Washington citizens and
spurring economic development in the state. The legislature also finds
that private funds are critical to the survival of zoological
facilities. The legislature intends to provide certain excise tax
relief to such zoological facilities in order to further their public
purpose and stimulate economic development.
NEW SECTION. Sec. 2 A new section is added to chapter 82.04 RCW
to read as follows:
(1) For the purposes of this section, the term "zoological
facility" means a facility accredited by the association of zoos and
aquariums or a nonprofit facility operating for the purpose of
conserving endangered or threatened species and operated exclusively
for the purpose of providing zoological exhibitions, presentations,
performances, or education programs.
(2) In computing tax there may be deducted from the measure of tax
by persons subject to payment of the tax on manufacturing under RCW
82.04.240, the value of articles to the extent manufacturing activities
are undertaken by a zoological facility accredited by the association
of zoos and aquariums or a nonprofit facility operating for the purpose
of conserving endangered or threatened species solely for the purpose
of manufacturing articles for use by the zoological facility in
displaying or presenting zoological exhibitions, presentations,
performances, or education programs.
(3) In computing tax there may be deducted from the measure of tax
those amounts received:
(a) By a zoological facility, which represents income derived from
business activities conducted by the facility; or
(b) From the United States or any instrumentality thereof or from
the state of Washington or any municipal corporation or subdivision
thereof as compensation for, or to support zoological exhibitions,
presentations, performances, or education programs provided by a
zoological facility.
NEW SECTION. Sec. 3 A new section is added to chapter 82.08 RCW
to read as follows:
The tax levied by RCW 82.08.020 does not apply to sales to
zoological facilities of objects that are acquired for the purpose of
exhibition or presentation if the objects are to be used in displaying
or presenting zoological exhibitions, presentations, performances, or
education programs. For the purposes of this section, a "zoological
facility" is defined as provided in section 2 of this act.
NEW SECTION. Sec. 4 A new section is added to chapter 82.12 RCW
to read as follows:
The provisions of this chapter do not apply in respect to the use
by zoological facilities of objects that are acquired for the purpose
of zoological exhibitions, presentations, or performances, if the
objects are to be used in displaying zoological exhibitions,
presentations, or performances, or in education programs. For the
purposes of this section, a "zoological facility" is defined as
provided in section 2 of this act.