BILL REQ. #:  Z-0744.2 

Read first time 12/09/11.   Referred to Committee on Ways & Means.

     AN ACT Relating to generating additional revenue from the sale of solid fuel burning devices; amending RCW 70.94.483; and providing an effective date.

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

Sec. 1   RCW 70.94.483 and 2003 1st sp.s. c 25 s 932 are each amended to read as follows:
     (1) The woodstove education and enforcement account is hereby created in the state treasury. Money placed in the account ((shall)) must include all money received under subsections (2) and (3) of this section and any other money appropriated by the legislature. Money in the account ((shall)) must be spent for the purposes of the woodstove education program established under RCW 70.94.480 and for enforcement of the woodstove program, and ((shall be)) is subject to legislative appropriation. ((However, during the 2003-05 fiscal biennium, the legislature may transfer from the woodstove education and enforcement account to the air pollution control account such amounts as specified in the omnibus operating budget bill.))
     (2) The department of ecology, with the advice of the advisory committee, shall set a flat fee of thirty dollars, on the retail sale, as defined in RCW 82.04.050, of each solid fuel burning device after January 1, 1992.
     (3) An additional fee of fifteen dollars is assessed on the retail sale of each solid fuel burning device. Revenue from the additional fee is solely for use by the department to carry out its responsibilities under RCW 70.94.480.
     (4) The ((fee shall be)) fees in subsections (2) and (3) of this section are imposed upon the consumer and ((shall not be)) are not subject to the retail sales tax provisions of chapter((s)) 82.08 ((and 82.12)) RCW. The fees may be adjusted annually ((above thirty dollars)) to account for inflation as determined by the state office of the economic and revenue forecast council. The fees ((shall)) must be collected by the department of revenue in conjunction with the retail sales tax under chapter 82.08 RCW. If the seller fails to collect the fees herein imposed or fails to remit the fees to the department of revenue in the manner prescribed in chapter 82.08 RCW, the seller ((shall be)) is personally liable to the state for the amount of the fees. The collection provisions of chapter 82.32 RCW ((shall)) apply. The department of revenue ((shall)) must deposit fees collected under this section in the woodstove education and enforcement account.

NEW SECTION.  Sec. 2   This act takes effect July 1, 2012.