BILL REQ. #:  S-4007.1 


State of Washington60th Legislature2008 Regular Session

By Senators Sheldon and Shin

Read first time 01/14/08.   Referred to Committee on Water, Energy & Telecommunications.

     AN ACT Relating to authorizing a local sales tax deducted from the state portion of the sales tax for purposes of implementing water quality projects; adding a new section to chapter 82.14 RCW; and providing an effective date.


NEW SECTION.  Sec. 1   A new section is added to chapter 82.14 RCW to read as follows:
     (1) The legislative authority of a county may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall be applied to the selling price in the case of a sales tax or value of the article used in the case of a use tax and may not exceed:
     (a) .04 percent in a county with a population of less than five hundred thousand persons; and
     (b) .02 percent in a county with a population of five hundred thousand or more persons.
     (2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter 82.08 or 82.12 RCW. The department shall perform the collection of such taxes on behalf of the county at no cost to the county.
     (3) Moneys collected under this section shall only be used for implementation of water quality projects, including but not limited to an on-site program management plan for a marine recovery area under chapter 70.118A RCW, a water quality project consistent with the Puget Sound action agenda under RCW 90.71.260, a water quality component of a watershed plan approved under chapter 90.82 RCW, or a water quality project consistent with objectives determined by a total maximum daily load analysis.

NEW SECTION.  Sec. 2   This act takes effect July 1, 2008.

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