The Fish, Wildlife, and Conservation Account (FWCA) receives funding from a variety of sources to support the activities of the Department of Fish and Wildlife (DFW).  Revenue sources to the FWCA include:

• certain portions of the sale of fish and wildlife licenses, permits, tags, stamps, endorsements, and application fees;
• excise taxes on anadromous game fish, and a portion of the excise tax on chinook, coho, and chum salmon in ocean waters, Columbia River, Willapa Bay, and Grays Harbor;
• the sale of property, rentals, or concessions of DFW; and
• certain administrative penalties, donations, and other sources.

The state's enhanced food fish excise tax applies to the first commercial possession by an owner of specified species within the state. The measure of the tax is the value of the enhanced food fish at the point of landing.  The tax is levied by the state and administered by the Department of Revenue.  There are various rates of tax by species including:

• Puget Sound Chinook, coho, and chum salmon, and anadromous game fish—5.62 percent;
• ocean waters, Columbia river, Willapa Bay, and Grays Harbor Chinook, coho, and chum salmon, and anadromous game fish—6.69 percent;
• pink and sockeye salmon—3.37 percent;
• other food fish and shellfish, except oysters, sea urchins, and sea cucumbers—2.25 percent; and
• oysters—0.09 percent.

The majority of the enhanced food fish tax collections are distributed to the state general fund. However, the fish taxes from anadromous game fish and 1 percent of the excise tax from salmon in ocean waters, Columbia River, Willapa Bay, and Grays Harbors are deposited in the Fish, Wildlife, and Conservation Account. 

Certain proceeds from collection of the excise tax on the commercial possession of enhanced food fish are redirected from the state general fund to the FWCA to support the activities of the DFW.