S-410                 _______________________________________________

                                                   SENATE BILL NO. 3763

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Senators Rinehart, Craswell, Bottiger, Johnson and Zimmerman

Read first time 2/6/85 and referred to Committee on Ways and Means.

AN ACT Relating to the collection of watercraft excise taxes; and amending RCW 82.49.030.

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

        Sec. 1.  Section 10, chapter 7, Laws of 1983 and RCW 82.49.030 are each amended to read as follows:

          The excise taxes imposed under this chapter ((is)) are due and payable to the department of licensing or its agents at the time of registration of a vessel.  The department of licensing shall not issue or renew a registration for a vessel until ((the tax is)) these taxes are paid in full.

          The excise taxes collected under ((this chapter)) RCW 82.49.010 shall be deposited in the general fund. The excise taxes collected under RCW 82.49.070 shall be deposited in the vessel local excise tax account hereby created in the general fund.  Moneys in the vessel local excise tax account may be spent only for distribution to counties imposing the local tax.  Distribution to the counties shall occur on a monthly basis, not later than the fifteenth day of the succeeding month after collection.