FINAL BILL REPORT
SHB 46
C 261 L 88
BYHouse Committee on Local Government (originally sponsored by Representatives May, Ferguson, Haugen, Lux, Miller, Betrozoff, Allen, Braddock, Hine, Leonard and J. Williams)
Providing for the distribution of the local watercraft excise tax to cities and towns providing marine patrol services.
House Committe on Local Government
Rereferred House Committee on Ways & Means/Revenue
Senate Committee on Ways & Means
SYNOPSIS AS ENACTED
BACKGROUND:
Counties are authorized to impose an excise tax on certain watercraft at a rate of up to $.50 per foot per year, if the population of the unincorporated area of the county, together with the population of any city that is a party to an interlocal agreement with the county, equals at least two-thirds of the total population of the county. The interlocal agreement may provide that the county gives some of the tax revenues to municipal corporations that are parties to the agreement and provide boating safety services.
SUMMARY:
Each city or town providing marine patrol services in a county must be party to an interlocal agreement authorizing the county to impose a watercraft excise tax before the county can impose the tax. Each of these cities and towns must receive a portion of the revenues from this tax. Such an agreement on the revenue sharing arrangement must be made by April 1 of each year, or an arbitration process is used to determine the revenue sharing arrangement.
VOTES ON FINAL PASSAGE:
House 59 35
Senate 27 20
EFFECTIVE:June 9, 1988