SB 5565 — Modifying tax and revenue laws by making technical corrections, clarifying ambiguities, easing compliance burdens for taxpayers, and providing administrative efficiencies.

as to such persons the amount of tax with respect to such business is equal to the value of the products manufactured or the gross proceeds derived from such sales multiplied by the rate of 0.138 percent.

Sellers must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state.

(ii) For purposes of this subsection (1)(d), "fruits" and "vegetables" do not include cannabis, useable cannabis, or cannabis- infused products;

and (e) Wood biomass fuel;

as to such persons the amount of tax with respect to the business is equal to the value of wood biomass fuel manufactured, multiplied by the rate of 0.138 percent.

For the purposes of this section, "wood biomass fuel" means a liquid or gaseous fuel that is produced from lignocellulosic feedstocks, including wood, forest, or field residue and dedicated energy crops, and that does not include wood treated with chemical preservations such as creosote, pentachlorophenol, or copper-chrome-arsenic.

(2) Upon every person engaging within this state in the business of splitting or processing dried peas;

as to such persons the amount of tax with respect to such business is equal to the value of the peas split or processed, multiplied by the rate of 0.138 percent.

(3) Upon every nonprofit corporation and nonprofit association engaging within this state in research and development, as to such corporations and associations, the amount of tax with respect to such activities is equal to the gross income derived from such activities multiplied by the rate of 0.484 percent.

(4) Upon every person engaging within this state in the business of slaughtering, breaking and/or processing perishable meat products and/or selling the same at wholesale only and not at retail;

as to such persons the tax imposed is equal to the gross proceeds derived from such sales multiplied by the rate of 0.138 percent.

p.

18 SB 5565 (5)(a) Upon every person engaging within this state in the business of acting as a travel agent or tour operator and whose annual taxable amount for the prior calendar year from such business was ((two hundred fifty thousand dollars)) $250,000 or less;

as to such persons the amount of the tax with respect to such activities is equal to the gross income derived from such activities multiplied by the rate of 0.275 percent.

(b) Upon every person engaging within this state in the business of acting as a travel agent or tour operator and whose annual taxable amount for the prior calendar year from such business was more than ((two hundred fifty thousand dollars)) $250,000;

as to such persons the amount of the tax with respect to such activities is equal to the gross income derived from such activities multiplied by the rate of 0.275 percent through June 30, 2019, and 0.9 percent beginning July 1, 2019.

(6) Upon every person engaging within this state in business as an international steamship agent, international customs house broker, international freight forwarder, vessel and/or cargo charter broker in foreign commerce, and/or international air cargo agent;

as to such persons the amount of the tax with respect to only international activities is equal to the gross income derived from such activities multiplied by the rate of 0.275 percent.

(7) Upon every person engaging within this state in the business of stevedoring and associated activities pertinent to the movement of goods and commodities in waterborne interstate or foreign commerce;

as to such persons the amount of tax with respect to such business is equal to the gross proceeds derived from such activities multiplied by the rate of 0.275 percent.

Persons subject to taxation under this subsection are exempt from payment of taxes imposed by chapter 82.16 RCW for that portion of their business subject to taxation under this subsection.

Stevedoring and associated activities pertinent to the conduct of goods and commodities in waterborne interstate or foreign commerce are defined as all activities of a labor, service or transportation nature whereby cargo may be loaded or unloaded to or from vessels or barges, passing over, onto or under a wharf, pier, or similar structure;

cargo may be moved to a warehouse or similar holding or storage yard or area to await further movement in import or export or may move to a consolidation freight station and be stuffed, unstuffed, containerized, separated or otherwise segregated or aggregated for delivery or loaded on any mode of transportation p.

19 SB 5565 for delivery to its consignee.

Specific activities included in this definition are:

Wharfage, handling, loading, unloading, moving of cargo to a convenient place of delivery to the consignee or a convenient place for further movement to export mode;

documentation services in connection with the receipt, delivery, checking, care, custody and control of cargo required in the transfer of cargo;

imported automobile handling prior to delivery to consignee;

terminal stevedoring and incidental vessel services, including but not limited to plugging and unplugging refrigerator service to containers, trailers, and other refrigerated cargo receptacles, and securing ship hatch covers.

(8)(a) Upon every person engaging within this state in the business of disposing of low-level waste, as defined in RCW 70A.380.010;

as to such persons the amount of the tax with respect to such business is equal to the gross income of the business, excluding any fees imposed under chapter 70A.384 RCW, multiplied by the rate of 3.3 percent.

(b) If the gross income of the taxpayer is attributable to activities both within and without this state, the gross income attributable to this state must be determined in accordance with the methods of apportionment required under RCW 82.04.460.

(9) Upon every person engaging within this state as an insurance producer or title insurance agent licensed under chapter 48.17 RCW or a surplus line broker licensed under chapter 48.15 RCW;

as to such persons, the amount of the tax with respect to such licensed activities is equal to the gross income of such business multiplied by the rate of 0.484 percent.

(10) Upon every person engaging within this state in business as a hospital, as defined in chapter 70.41 RCW, that is operated as a nonprofit corporation or by the state or any of its political subdivisions, as to such persons, the amount of tax with respect to such activities is equal to the gross income of the business multiplied by the rate of 0.75 percent through June 30, 1995, and 1.5 percent thereafter.

(11)(a) Beginning October 1, 2005, upon every person engaging within this state in the business of manufacturing commercial airplanes, or components of such airplanes, or making sales, at retail or wholesale, of commercial airplanes or components of such airplanes, manufactured by the seller, as to such persons the amount of tax with respect to such business is, in the case of p.

20 SB 5565 manufacturers, equal to the value of the product manufactured and the gross proceeds of sales of the product manufactured, or in the case of processors for hire, equal to the gross income of the business, multiplied by the rate of:

(i) 0.4235 percent from October 1, 2005, through June 30, 2007;

(ii) 0.2904 percent beginning July 1, 2007, through March 31, 2020;

and (iii) Beginning April 1, 2020, 0.484 percent, subject to any reduction required under (e) of this subsection (11).

The tax rate in this subsection (11)(a)(iii) applies to all business activities described in this subsection (11)(a).

(b) Beginning July 1, 2008, upon every person who is not eligible to report under the provisions of (a) of this subsection (11) and is engaging within this state in the business of manufacturing tooling specifically designed for use in manufacturing commercial airplanes or components of such airplanes, or making sales, at retail or wholesale, of such tooling manufactured by the seller, as to such persons the amount of tax with respect to such business is, in the case of manufacturers, equal to the value of the product manufactured and the gross proceeds of sales of the product manufactured, or in the case of processors for hire, be equal to the gross income of the business, multiplied by the rate of:

(i) 0.2904 percent through March 31, 2020;

and (ii) Beginning April 1, 2020, the following rates, which are subject to any reduction required under (e) of this subsection (11):

(A) The rate under RCW 82.04.250(1) on the business of making retail sales of tooling specifically designed for use in manufacturing commercial airplanes or components of such airplanes;

and (B) 0.484 percent on all other business activities described in this subsection (11)(b).

(c) For the purposes of this subsection (11), "commercial airplane" and "component" have the same meanings as provided in RCW 82.32.550.

(d)(i) In addition to all other requirements under this title, a person reporting under the tax rate provided in this subsection (11) must file a complete annual tax performance report with the department under RCW 82.32.534.

However, this requirement does not apply to persons reporting under the tax rate in (a)(iii) of this subsection (11), so long as that rate remains 0.484 percent, or under p.

21 SB 5565 any of the tax rates in (b)(ii)(A) and (B) of this subsection (11), so long as those tax rates remain the rate imposed pursuant to RCW 82.04.250(1) and 0.484 percent, respectively.

(ii) Nothing in (d)(i) of this subsection (11) may be construed as affecting the obligation of a person reporting under a tax rate provided in this subsection (11) to file a complete annual tax performance report with the department under RCW 82.32.534:

(A) Pursuant to another provision of this title as a result of claiming a tax credit or exemption;

or (B) pursuant to (d)(i) of this subsection (11) as a result of claiming the tax rates in (a)(ii) or (b)(i) of this subsection (11) for periods ending before April 1, 2020.

(e)(i) After March 31, 2021, the tax rates under (a)(iii) and (b)(ii) of this subsection (11) must be reduced to 0.357 percent provided the conditions in RCW 82.04.2602 are met.

The effective date of the rates authorized under this subsection (11)(e) must occur on the first day of the next calendar quarter that is at least ((sixty)) 60 days after the department receives the last of the two written notices pursuant to RCW 82.04.2602 (3) and (4).

(ii) Both a significant commercial airplane manufacturer separately and the rest of the aerospace industry as a whole, receiving the rate of 0.357 percent under this subsection (11)(e) are subject to the aerospace apprenticeship utilization rates required under RCW 49.04.220 by April 1, 2026, or five years after the effective date of the 0.357 percent rate authorized under this subsection (11)(e), whichever is later, as determined by the department of labor and industries.

(iii) The provisions of RCW 82.32.805 and 82.32.808 do not apply to this subsection (11)(e).

(f)(i) Except as provided in (f)(ii) of this subsection (11), this subsection (11) does not apply on and after July 1, 2040.

(ii) With respect to the manufacturing of commercial airplanes or making sales, at retail or wholesale, of commercial airplanes, this subsection (11) does not apply on and after July 1st of the year in which the department makes a determination that any final assembly or wing assembly of any version or variant of a commercial airplane that is the basis of a siting of a significant commercial airplane manufacturing program in the state under RCW 82.32.850 has been sited outside the state of Washington.

This subsection (11)(f)(ii) only applies to the manufacturing or sale of commercial airplanes that are the basis of a siting of a significant commercial airplane p.

22 SB 5565 manufacturing program in the state under RCW 82.32.850.

This subsection (11)(f)(ii) continues to apply during the time that a person is subject to the tax rate in (a)(iii) of this subsection (11).

(g) For the purposes of this subsection, "a significant commercial airplane manufacturer" means a manufacturer of commercial airplanes with at least ((fifty thousand)) 50,000 full-time employees in Washington as of January 1, 2021.

(12)(a) Until July 1, 2045, upon every person engaging within this state in the business of extracting timber or extracting for hire timber;

as to such persons the amount of tax with respect to the business is, in the case of extractors, equal to the value of products, including by-products, extracted, or in the case of extractors for hire, equal to the gross income of the business, multiplied by the rate of 0.4235 percent from July 1, 2006, through June 30, 2007, and 0.2904 percent from July 1, 2007, through June 30, 2045.

(b) Until July 1, 2045, upon every person engaging within this state in the business of manufacturing or processing for hire:

(i) Timber into timber products or wood products;

(ii) timber products into other timber products or wood products;

or (iii) products defined in RCW 19.27.570(1);

as to such persons the amount of the tax with respect to the business is, in the case of manufacturers, equal to the value of products, including by-products, manufactured, or in the case of processors for hire, equal to the gross income of the business, multiplied by the rate of 0.4235 percent from July 1, 2006, through June 30, 2007, and 0.2904 percent from July 1, 2007, through June 30, 2045.

(c) Until July 1, 2045, upon every person engaging within this state in the business of selling at wholesale:

(i) Timber extracted by that person;

(ii) timber products manufactured by that person from timber or other timber products;

(iii) wood products manufactured by that person from timber or timber products;

or (iv) products defined in RCW 19.27.570(1) manufactured by that person;

as to such persons the amount of the tax with respect to the business is equal to the gross proceeds of sales of the timber, timber products, wood products, or products defined in RCW 19.27.570(1) multiplied by the rate of 0.4235 percent from July 1, 2006, through June 30, 2007, and 0.2904 percent from July 1, 2007, through June 30, 2045.

p.

23 SB 5565 (d) Until July 1, 2045, upon every person engaging within this state in the business of selling standing timber;

as to such persons the amount of the tax with respect to the business is equal to the gross income of the business multiplied by the rate of 0.2904 percent.

For purposes of this subsection (12)(d), "selling standing timber" means the sale of timber apart from the land, where the buyer is required to sever the timber within ((thirty)) 30 months from the date of the original contract, regardless of the method of payment for the timber and whether title to the timber transfers before, upon, or after severance.

(e) For purposes of this subsection, the following definitions apply:

(i) "Biocomposite surface products" means surface material products containing, by weight or volume, more than ((fifty)) 50 percent recycled paper and that also use nonpetroleum -based phenolic resin as a bonding agent.

(ii) "Paper and paper products" means products made of interwoven cellulosic fibers held together largely by hydrogen bonding.

"Paper and paper products" includes newsprint;

office, printing, fine, and pressure-sensitive papers;

paper napkins, towels, and toilet tissue;

kraft bag, construction, and other kraft industrial papers;

paperboard, liquid packaging containers, containerboard, corrugated, and solid-fiber containers including linerboard and corrugated medium;

and related types of cellulosic products containing primarily, by weight or volume, cellulosic materials.

"Paper and paper products" does not include books, newspapers, magazines, periodicals, and other printed publications, advertising materials, calendars, and similar types of printed materials.

(iii) "Recycled paper" means paper and paper products having fifty percent or more of their fiber content that comes from postconsumer waste.

For purposes of this subsection (12)(e)(iii), "postconsumer waste" means a finished material that would normally be disposed of as solid waste, having completed its life cycle as a consumer item.

(iv) "Timber" means forest trees, standing or down, on privately or publicly owned land.

"Timber" does not include Christmas trees that are cultivated by agricultural methods or short-rotation hardwoods as defined in RCW 84.33.035.

(v) "Timber products" means:

p.

24 SB 5565 (A) Logs, wood chips, sawdust, wood waste, and similar products obtained wholly from the processing of timber, short-rotation hardwoods as defined in RCW 84.33.035, or both;

(B) Pulp, including market pulp and pulp derived from recovered paper or paper products;

and (C) Recycled paper, but only when used in the manufacture of biocomposite surface products.

(vi) "Wood products" means paper and paper products;

dimensional lumber;

engineered wood products such as particleboard, oriented strand board, medium density fiberboard, and plywood;

wood doors;

wood windows;

and biocomposite surface products.

(f) Except for small harvesters as defined in RCW 84.33.035, a person reporting under the tax rate provided in this subsection (12) must file a complete annual tax performance report with the department under RCW 82.32.534.

(g) Nothing in this subsection (12) may be construed to affect the taxation of any activity defined as a retail sale in RCW 82.04.050(2) (b) or (c), defined as a wholesale sale in RCW 82.04.060(2), or taxed under RCW 82.04.280(1)(g).

(13) Upon every person engaging within this state in inspecting, testing, labeling, and storing canned salmon owned by another person, as to such persons, the amount of tax with respect to such activities is equal to the gross income derived from such activities multiplied by the rate of 0.484 percent.

(14)(a) Upon every person engaging within this state in the business of printing a newspaper, publishing a newspaper, or both, the amount of tax on such business is equal to the gross income of the business multiplied by the rate of 0.35 percent until July 1, 2024, and 0.484 percent thereafter.

(b) A person reporting under the tax rate provided in this subsection (14) must file a complete annual tax performance report with the department under RCW 82.32.534.

(c) This subsection (14) is not subject to RCW 82.32.805.

Sec.

10.

(2)p. The person must make the contribution before claiming a credit authorized under this section.

Credits25 earnedSB under5565 this(2) sectionThe mayperson bemust claimedmake againstthe taxescontribution duebefore forclaiming thea calendarcredit yearauthorized inunder p.this section.

16Credits SSBearned 5565under this section may be claimed against taxes due for the calendar year in which the contribution is made.

The department may not assess penalties and interest as provided in chapter 82.32 RCW on the amount due in the initial noticep. if the amount due is paid by the due date specified in the notice, or any extension thereof.

(7)26 ToSB claim5565 anotice creditif underthe thisamount section,due ais personpaid mustby electronicallythe filedue withdate thespecified departmentin allthe returns,notice, forms,or and any p.extension thereof.

17(7) SSBTo 5565claim a credit under this section, a person must electronically file with the department all returns, forms, and any other information required by the department, in an electronic format as provided or approved by the department.

10.11.

(A)p. Is eligible for the credit provided in Title 26 U.S.C.

27 SB 5565 (A) Is eligible for the credit provided in Title 26 U.S.C.

p.(ii) "Eligible low-income person" also means an individual who:

18 SSB 5565 (ii) "Eligible low-income person" also means an individual who:

(ii)p. $600 for eligible persons with one qualifying child;

28 SB 5565 (ii) $600 for eligible persons with one qualifying child;

p.(b) Except as provided in (f) of this subsection, the refund amounts provided in (a) of this subsection will be reduced, rounded to the nearest dollar, as follows:

19 SSB 5565 (b) Except as provided in (f) of this subsection, the refund amounts provided in (a) of this subsection will be reduced, rounded to the nearest dollar, as follows:

(f) The percentage rate of remittance reductions in (b) of this subsection must be adjusted every year beginning January 1, 2023, based on calculations by the department that result in the minimum credit being received at the maximum qualifying income level.

2029 SSBSB 5565 (4)(f) The workingpercentage families'rate taxof creditremittance shallreductions in (b) of this subsection must be administeredadjusted asevery providedyear beginning January 1, 2023, based on calculations by the department that result in thisthe subsection.minimum credit being received at the maximum qualifying income level.

(4) The working families' tax credit shall be administered as provided in this subsection.

This includes establishing a date by which applications will bep. accepted, with the aim of accepting applications as soon as possible.

(7)30 TheSB department5565 mustbe reviewaccepted, thewith application and determine eligibility for the workingaim families'of taxaccepting creditapplications basedas onsoon informationas p.possible.

21(7) SSBThe 5565department must review the application and determine eligibility for the working families' tax credit based on information provided by the applicant and through audit and other administrative records, including, when it deems it necessary, verification through internal revenue service data.

(10) Interest does not apply to refunds provided under this section.

(11) Chapter 82.32 RCW applies to the administration of this section.

2231 SSBSB 5565 Sec.(10) Interest does not apply to refunds provided under this section.

11.(11) Chapter 82.32 RCW applies to the administration of this section.

NEW SECTION.

Sec.

12.

A new section is added to chapter 82.12 RCW to read as follows:

(1) The tax imposed by this chapter does not apply in respect to the use of tangible personal property when the present user is a wholly owned subsidiary and its parent company transferred the tangible personal property to the present user if:

(a) The transfer of the tangible personal property resulted in no change of beneficial ownership of the tangible personal property;

and (b) With respect to the tangible personal property transferred to the present user by its parent company, another entity that is wholly owned, directly or indirectly, by the parent company, or the parent company itself, either:

(i) Previously paid retail sales tax under RCW 82.08.020 or use tax under RCW 82.12.020;

or (ii) Acquired the tangible personal property without paying retail sales or use tax because the acquisition and subsequent use of the property were not subject to these taxes due to an exemption, deduction, or other exclusion from the tax base under RCW 82.08.020 and 82.12.020.

(2) Nothing in this section limits the application of RCW 82.32.655.

Sec.

13.

The department shall, as soon as practicable, and with the assistance of the appropriate associations ofp. county prosecutors and city attorneys, draft a model resolution and ordinance.

32 SB 5565 of county prosecutors and city attorneys, draft a model resolution and ordinance.

12.14.

p.(4) The department of revenue may also require verified annual returns from any taxpayer, setting forth such additional information as it may deem necessary to correctly determine tax liability.

23 SSB 5565 (4) The department of revenue may also require verified annual returns from any taxpayer, setting forth such additional information as it may deem necessary to correctly determine tax liability.

and (c)p. The person is not required to collect or pay to the department of revenue any other tax or fee which the department is authorized to collect.

33 SB 5565 (c) The person is not required to collect or pay to the department of revenue any other tax or fee which the department is authorized to collect.

13.15.

p.(a) The taxpayer requests the waiver for a tax return required to be filed under RCW 54.28.040, 82.32.045, 82.14B.061, 82.23B.020, ((82.27.060,)) 82.29A.050, or 84.33.086;

24 SSB 5565 (a) The taxpayer requests the waiver for a tax return required to be filed under RCW 54.28.040, 82.32.045, 82.14B.061, 82.23B.020, ((82.27.060,)) 82.29A.050, or 84.33.086;

(4)p. The department must adopt rules for the waiver or cancellation of penalties and interest imposed by this chapter.

34 SB 5565 (4) The department must adopt rules for the waiver or cancellation of penalties and interest imposed by this chapter.

14.16.

p.(5)(a) "Initiation of construction" ((has the same meaning as in RCW 82.63.010)) means the date that a building permit is issued under the building code adopted under RCW 19.27.031 for:

25 SSB 5565 (5)(a) "Initiation of construction" ((has the same meaning as in RCW 82.63.010)) means the date that a building permit is issued under the building code adopted under RCW 19.27.031 for:

(b) "Initiation of construction" does not include soil testing, site clearing and grading, site preparation, or any other related activitiesp. that are initiated before the issuance of a building permit for the construction of the foundation of the building.

35 SB 5565 activities that are initiated before the issuance of a building permit for the construction of the foundation of the building.

(9) "Qualified buildings" means construction of new structures, and expansion or renovation of existing structures for the purpose of increasing floor space or production capacity used for manufacturing p.or research and development activities, including plant offices and warehouses or other facilities for the storage of raw material or finished goods if such facilities are an essential or an integral part of a factory, mill, plant, or laboratory used for manufacturing or research and development.

26 SSB 5565 or research and development activities, including plant offices and warehouses or other facilities for the storage of raw material or finished goods if such facilities are an essential or an integral part of a factory, mill, plant, or laboratory used for manufacturing or research and development.

The term "full-time" means at least ((thirty-five)) 35 hours ap. week, ((four hundred fifty-five)) 455 hours a quarter, or ((one thousand eight hundred twenty)) 1,820 hours a year.

36 SB 5565 a week, ((four hundred fifty-five)) 455 hours a quarter, or ((one thousand eight hundred twenty)) 1,820 hours a year.

As used in this subsection, "commercial sales" excludes sales of prototypes or sales for market testing if p.the total gross receipts from such sales of the product, service, or process do not exceed ((one million dollars)) $1,000,000.

27 SSB 5565 the total gross receipts from such sales of the product, service, or process do not exceed ((one million dollars)) $1,000,000.

15.17.

(2) ((In addition to the provisions of RCW 82.60.040, the)) Until July 1, 2020, the department shall issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW, on each eligible investment projectp. that is located in an eligible area, if the applicant establishes that at the time the project is operationally complete:

37 SB 5565 project that is located in an eligible area, if the applicant establishes that at the time the project is operationally complete:

16.18.

p.(1) ((The)) In the event the eligible investment project ceases to meet the requirements of this chapter, the recipient must begin paying the deferred taxes in the third year after the date certified by the department as the date on which the investment project has been operationally completed.

28 SSB 5565 (1) ((The)) In the event the eligible investment project ceases to meet the requirements of this chapter, the recipient must begin paying the deferred taxes in the third year after the date certified by the department as the date on which the investment project has been operationally completed.

Repayment Year % of Deferred Tax Repaid 1 10% 2 15% 3 20% 4 25% 5 30% (2)p. The department may authorize an accelerated repayment schedule upon request of the recipient.

38 SB 5565 (2) The department may authorize an accelerated repayment schedule upon request of the recipient.

17.19.

The department p.must report to the legislature by December 1, 2018.

29 SSB 5565 must report to the legislature by December 1, 2018.

(3) A recipient who must repay deferred taxes under subsection (2) of this section because the department has found that an investmentp. project is not eligible for tax deferral under this chapter is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.

39 SB 5565 investment project is not eligible for tax deferral under this chapter is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.

18.20.

19.21.

p.(i) Seventy-five percent of the approved contribution made by a person to a program;

30 SSB 5565 (i) Seventy-five percent of the approved contribution made by a person to a program;

The department may not approve any credits under this section that would cause the totalp. amount of approved credits statewide to exceed $5,000,000 in any calendar year.

40 SB 5565 total amount of approved credits statewide to exceed $5,000,000 in any calendar year.

p.(7) The total amount of the credit claimed in any calendar year by a person may not exceed the lesser amount of:

31 SSB 5565 (7) The total amount of the credit claimed in any calendar year by a person may not exceed the lesser amount of:

20.22.

Ap. lessor or owner of an eligible investment project is not eligible for a deferral under this chapter unless:

41 SB 5565 A lessor or owner of an eligible investment project is not eligible for a deferral under this chapter unless:

21.23.

A metropolitan park district with a population of ((one hundred fifty thousand)) 150,000 or more may submit a ballot proposition to voters of the district authorizing the protection of the district's tax levy from prorationing under RCW 84.52.010(((2))) (3)(b) by imposing all or any portion of the district's ((twenty-five)) 25 cent per ((thousand dollars)) $1,000 of assessed valuation tax levy outside of the ((five dollar and ninety cent)) $5.90 per ((thousand dollar)) $1,000 of assessed valuation limitation established under p.RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(((2)(c))) (3)(b)(iv), for taxes imposed in any year on or before the first day of January six years after the ballot proposition is approved.

32 SSB 5565 RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(((2)(c))) (3)(b)(iv), for taxes imposed in any year on or before the first day of January six years after the ballot proposition is approved.

22.24.

A flood control zone district in a county with a population of ((seven hundred seventy-five thousand)) 775,000 or more, or a county within the Chehalis river basin, that is coextensive with a county may protect the levy under RCW 86.15.160 from prorationing under RCW 84.52.010(3)(b)(((ii))) (iii) by imposing up to a total of ((twenty- five)) 25 cents per ((thousand dollars)) $1,000 of assessed value of the tax levy authorized under RCW 86.15.160 outside of the ((five dollarsp. and ninety cents)) $5.90 per ((thousand dollars)) $1,000 of assessed value limitation under RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(3)(b)(((ii))) (iii).

42 SB 5565 dollars and ninety cents)) $5.90 per ((thousand dollars)) $1,000 of assessed value limitation under RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(3)(b)(((ii))) (iii).

23.25.

(2) In addition to the requirements in subsection (1) of this section, a nonresident vessel owner that is not a natural person, or p.a nonresident vessel owner who is a natural person who intends to charter the vessel with a captain or crew as provided in subsection (1)(b)(ii) of this section, may only obtain a nonresident vessel permit if:

33 SSB 5565 a nonresident vessel owner who is a natural person who intends to charter the vessel with a captain or crew as provided in subsection (1)(b)(ii) of this section, may only obtain a nonresident vessel permit if:

(b)p. Must show the date the vessel first came into Washington state;

43 SB 5565 (b) Must show the date the vessel first came into Washington state;

p.(7) The department must adopt rules to implement this section, including rules on issuing and displaying the nonresident vessel permit.

34 SSB 5565 (7) The department must adopt rules to implement this section, including rules on issuing and displaying the nonresident vessel permit.

24.26.

Notification shall be by two separate letters, one sent by first-class mail and one sent by registered mail to the owner and any lienholder of record at the lastp. known address.

44 SB 5565 last known address.

(2) A private moorage facility operator, at his or her discretion, may move moored vessels ashore for storage within properties under the operator's control or for storage with a private person under their control as bailees of the private moorage facility, if the vessel is, in the opinion of the operator, a nuisance, in danger of sinking or creating other damage, or is owing p.charges.

35 SSB 5565 charges.

After entry of judgment, including any appeals, in a court of competent jurisdiction, or after the parties reach agreement with respect to payment, the trust shall terminate and the operator shall receive so muchp. of the bond or other security as agreed, or as is necessary, to satisfy any judgment, costs, and interest as may be awarded to the operator.

45 SB 5565 much of the bond or other security as agreed, or as is necessary, to satisfy any judgment, costs, and interest as may be awarded to the operator.

The notice of sale shall be published at least once, more than ((ten)) 10 but not more than ((twenty)) 20 days p.before the sale, in a newspaper of general circulation in the county in which the facility is located.

36 SSB 5565 before the sale, in a newspaper of general circulation in the county in which the facility is located.

(c) The proceeds of a sale under this section shall be applied first to the payment of any liens superior to the claim for charges, thenp. to payment of the charges, then to satisfy any other liens on the vessel in the order of their priority.

46 SB 5565 then to payment of the charges, then to satisfy any other liens on the vessel in the order of their priority.

p.NEW SECTION.

37 SSB 5565 NEW SECTION.

25.27.

(1) RCW 82.12.02088 (Exemptions—Digital(Exemptions products—Business— Digital products —Business buyers —Concurrently— Concurrently available for use within and outside state— Apportionment) and 2017 c 323 s 522 & 2009 c 535 s 702;

26.28.

SectionsRCW 182.32.805 through 4, 6 through 8, and 2482.32.808 ofdo thisnot act apply bothto prospectivelysection and12 retroactivelyof tothis Januaryact. 1, 2023.

p.

47 SB 5565 NEW SECTION.

Sec.

29.

Sections 1 through 4, 6 through 8, and 26 of this act apply both prospectively and retroactively to January 1, 2023.

27.30.

Section 2325 of this act expires January 1, 2029.

3848 SSBSB 5565