READ FIRST TIME 03/01/13.   

     AN ACT Relating to simplifying definitions and classifications concerning state and local tax systems; and creating a new section.

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

NEW SECTION.  Sec. 1   The department of revenue must establish a work group to evaluate and develop recommendations on issues related to simplifying existing law in regards to city and state business and occupation tax uniformity, classifications, apportionment, and nexus. The work group must consist of members representing: The department of revenue; the association of Washington cities; Seattle, Bellevue, Bellingham, Tacoma, and Everett; policy groups that have evaluated the state's tax system; and statewide business organizations. Further, any city imposing a local business and occupation tax may opt to have members participate in the work group.
     (2) By December 15, 2013, and in compliance with RCW 43.01.036, the department of revenue must submit a report to the appropriate legislative committees that details the work group's recommendations under this section.