H-3273              _______________________________________________

                                                   HOUSE BILL NO. 1366

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Representatives May, Leonard, Lux, Walk, Jacobsen, Miller, J. Williams, S. Wilson, P. King, Betrozoff and Haugen

Prefiled with Chief Clerk 1/9/86.  Read first 1/13/86 and referred to Committee on Local Government.

AN ACT Relating to the watercraft excise tax; and amending RCW 82.49.070.

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

        Sec. 1.  Section 49, chapter 3, Laws of 1983 2nd ex. sess. as last amended by section 155, chapter 7, Laws of 1985 and RCW 82.49.070 are each amended to read as follows:

          (1) Any county may impose a tax, by ordinance or resolution, upon the privilege of using a vessel taxable under RCW 82.49.010 which is moored or stored in the county, if the population of the unincorporated area of the county together with the population of the cities which are parties to an interlocal agreement under chapter 39.34 RCW equal or exceed two-thirds of the total population of the county((:  PROVIDED, That such agreement shall take into consideration any marine patrols provided as of June 30, 1983, and)).  Tax revenue derived from the imposition of such a tax shall be shared between the county and all municipal corporations which provide marine patrol services within the county.  The respective share of the tax revenue shall be determined annually by April 1 of each year through an interlocal agreement entered into between the county and the various municipal corporations within the county which provide marine patrol services.  If no agreement is reached by April 1 of any year between the county and a municipal corporation providing marine patrol services within the county, the county and the municipal corporation shall be considered to have entered into an agreement to submit the issue to arbitration pursuant to chapter 7.04 RCW, and the municipal corporation and the county shall be entitled to the same rights and subject to the same duties as other parties who have agreed to submit to arbitration pursuant to chapter 7.04 RCW.  The county  may provide compensation for those municipal corporations in the county which are parties to the agreement and which provide boating safety services, including fire suppression and rescue services only as related to boating safety. The annual amount of the tax shall be up to fifty cents per foot of the vessel per calendar year, or part thereof.

          (2) The excise tax upon a vessel registered for the first time in this state shall be imposed for a twelve-month period, including the month in which the vessel is registered, unless the director of licensing extends or diminishes vessel registration periods for the purpose of staggered renewal periods under RCW 88.02.050.  A vessel is registered for the first time in this state when the vessel was not registered in this state for the immediately preceding registration year, or when the vessel was registered in another jurisdiction for the immediately preceding year.

          (3) The moneys collected under this section shall be distributed by the county monthly to the parties to the interlocal agreement, and other municipal corporations entitled to compensation, according to the terms of the agreement.  Moneys collected under this section shall be used only for administration and enforcement of boating safety, search and rescue operations concerning boating, and boating patrols.