This section modifies existing section 88.02.620. Here is the modified chapter for context.
A vessel owner who is a nonresident person must obtain a nonresident vessel permit on or before the sixty-first day of use in Washington state if the vessel:
Is currently registered or numbered under the laws of the state of principal operation or has been issued a valid number under federal law; and
Has been brought into Washington state for not more than six months in any continuous twelve-month period**, and is used:**
For personal use; or
For the purposes of chartering a vessel with a captain or crew, as long as individual charters are for at least three or more consecutive days in duration, as described in subsection (7) of this section.
In addition to the requirements in subsection (1) of this section, a nonresident vessel owner that is not a natural person may only obtain a nonresident vessel permit if:
The vessel is at least thirty feet in length, but no more than two hundred feet in length;
No Washington state resident is a principal, as defined in RCW 82.32.865, of the nonresident person; and
The department of revenue has provided the nonresident vessel owner written approval authorizing the permit as provided in RCW 82.32.865.
A nonresident vessel permit:
May be obtained from the department, county auditor or other agent, or subagent appointed by the director;
Must show the date the vessel first came into Washington state; and
Is valid for two months
.
The department, county auditor or other agent, or subagent appointed by the director must collect the fee required in RCW 88.02.640(1)(i) when issuing nonresident vessel permits.
A nonresident vessel permit is not required under this section if the vessel is used in conducting temporary business activity within Washington state.
For any permits issued under this section to a nonresident vessel owner that is not a natural person, the department must maintain a record of the following information and provide it to the department of revenue quarterly or as otherwise mutually agreed to by the department and department of revenue:
The name of the record owner of the vessel;
The vessel's hull identification number;
The amount of the fee paid under RCW 88.02.640(5);
The date the vessel first entered the waters of this state;
The expiration date for the permit; and
Any other information mutually agreed to by the department and department of revenue.
For purposes of this section, "nonresident vessel owner that is not a natural person" includes an owner or entity chartering a vessel with a captain or crew, as long as individual charters are for at least three or more consecutive days in duration, not including any transit time necessary to reach the charter starting location or from the charter ending location.
The department must adopt rules to implement this section, including rules on issuing and displaying the nonresident vessel permit.
This section modifies existing section 88.02.640. Here is the modified chapter for context.
FEE
AMOUNT
AUTHORITY
DISTRIBUTION
a. Dealer temporary permit
$5.00
RCW 88.02.800(2)
General fund
b. Derelict vessel and invasive species removal
Subsection (3) of this section
Subsection (3) of this section
Subsection (3) of this section
c. Derelict vessel removal surcharge
$1.00
Subsection (4) of this section
Subsection (4) of this section
d. Duplicate certificate of title
$1.25
RCW 88.02.530(1)(c)
General fund
e. Duplicate registration
$1.25
RCW 88.02.590(1)(c)
General fund
f. Filing
RCW 46.17.005
RCW 88.02.560(2)
RCW 46.68.400
g. License plate technology
RCW 46.17.015
RCW 88.02.560(2)
RCW 46.68.370
h. License service
RCW 46.17.025
RCW 88.02.560(2)
RCW 46.68.220
i. Nonresident vessel permit
Subsection (5) of this section
RCW 88.02.620(4)
Subsection (5) of this section
j. Quick title service
$50.00
RCW 88.02.540(3)
Subsection (7) of this section
k. Registration
$10.50
RCW 88.02.560(2)
RCW 88.02.650
l. Replacement decal
$1.25
RCW 88.02.595(1)(c)
General fund
m. Service fee
RCW 46.17.040
RCW 88.02.515 and 88.02.560(2)
RCW 46.17.040
n. Title application
$5.00
RCW 88.02.515
General fund
o. Transfer
$1.00
RCW 88.02.560(7)
General fund
p. Vessel visitor permit
$30.00
RCW 88.02.610(3)
Subsection (6) of this section
The five dollar dealer temporary permit fee required in subsection (1) of this section must be credited to the payment of registration fees at the time application for registration is made.
The derelict vessel and invasive species removal fee required in subsection (1) of this section is five dollars and must be distributed as follows:
Two dollars must be deposited in the aquatic invasive species management account created in RCW 77.135.200;
One dollar must be deposited into the aquatic algae control account created in RCW 43.21A.667; and
Two dollars must be deposited in the derelict vessel removal account created in RCW 79.100.100.
In addition to other fees required in this section, an annual derelict vessel removal surcharge of one dollar must be charged with each vessel registration. The surcharge is to address the significant backlog of derelict vessels accumulated in Washington waters that pose a threat to the health and safety of the people and to the environment and must be deposited into the derelict vessel removal account created in RCW 79.100.100.
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The amount of the nonresident vessel permit fee is:
For a vessel owned by a nonresident natural person, twenty-five dollars; and
For a nonresident vessel owner that is not a natural person, the fee is equal to:
(A) Twenty-five dollars per foot for vessels between thirty and ninety-nine feet in length;
(B) Thirty dollars per foot for vessels between one hundred and one hundred twenty feet in length; and
(C) Thirty-seven dollars and fifty cents per foot for vessels between one hundred twenty-one and two hundred feet in length. The fee must be multiplied by the extreme length of the vessel in feet, rounded up to the nearest whole foot.
b. The fee must be paid by the vessel owner to the department. Any moneys remaining from the fee after the payment of costs to administer the permit must be allocated to counties by the state treasurer for approved boating safety programs under RCW 88.02.650.
The thirty dollar vessel visitor permit fee must be distributed as follows:
Five dollars must be deposited in the derelict vessel removal account created in RCW 79.100.100;
The department may keep an amount to cover costs for providing the vessel visitor permit;
Any moneys remaining must be allocated to counties by the state treasurer for approved boating safety programs under RCW 88.02.650; and
Any fees required for licensing agents under RCW 46.17.005 are in addition to any other fee or tax due for the titling and registration of vessels.
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The fifty dollar quick title service fee must be distributed as follows:
If the fee is paid to the director, the fee must be deposited to the general fund.
If the fee is paid to the participating county auditor or other agent appointed by the director, twenty-five dollars must be deposited to the general fund. The remainder must be retained by the county treasurer in the same manner as other fees collected by the county auditor.
If the fee is paid to a subagent appointed by the director, twenty-five dollars must be deposited to the general fund. The remaining twenty-five dollars must be distributed as follows: Twelve dollars and fifty cents must be retained by the county treasurer in the same manner as other fees collected by the county auditor and twelve dollars and fifty cents must be retained by the subagent.
For the purposes of this subsection, "quick title" has the same meaning as in RCW 88.02.540.
The department, county auditor or other agent, or subagent appointed by the director shall charge the service fee under subsection (1)(m) of this section beginning January 1, 2016.
This section modifies existing section 82.32.865. Here is the modified chapter for context.
A nonresident vessel owner that is not a natural person must apply directly to the department for written approval to obtain a nonresident vessel permit under RCW 88.02.620. The application must be made to the department in a form and manner prescribed by the department and must include:
The name of the record owner of the vessel;
The name, address, and telephone number of the individual that applied for the permit on behalf of the nonresident person;
The record owner's address and telephone number;
The vessel's hull identification number;
The vessel year, make, and model;
The vessel length;
The vessel's registration or numbering under the state of principal operation or the valid number under federal law;
Proof of the person's current nonresident status, including certified copies of the filed articles of incorporation, a certificate of formation, or similar filings;
Proof of the identity and current residency of all principals of the nonresident person. Such proof may include a valid driver's license verifying out-of-state residency or a valid identification card that has a photograph of the holder and is issued by an out-of-state jurisdiction;
An affidavit signed by a principal of the nonresident vessel owner certifying that no Washington residents are principals of the nonresident vessel owner; and
Any other information the department may require.
The department must determine the nonresident vessel owner's eligibility for the permit, as provided in RCW 88.02.620, and may request additional information as needed directly from the nonresident vessel owner.
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If the nonresident vessel owner appears eligible for the permit, the department must provide written approval to the nonresident vessel owner that authorizes issuance of the permit and includes the name of the nonresident vessel owner, the name of the vessel, and the hull identification number.
The department must also provide the information in the written approval to the department of licensing.
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If, after a permit has been issued under RCW 88.02.620, the department has reason to believe that the nonresident vessel owner was not eligible for the permit approved under subsection (3) of this section, the department may request such information from the nonresident vessel owner as the department determines is necessary to conduct a review of the nonresident vessel owner's eligibility.
If the department finds the nonresident person was not eligible for the permit, the department must assess against the nonresident person state and local use tax on the value of the vessel according to the "value of the article used" as defined in RCW 82.12.010. The department must also assess against the nonresident person any watercraft excise tax due under chapter 82.49 RCW. Penalties and interest as provided in this chapter and chapter 82.49 RCW apply to taxes assessed under this subsection (4).
For purposes of this section, "principal" means a natural person that owns, directly or indirectly, including through any tiered ownership structure, more than a one percent interest in the nonresident person applying for a nonresident vessel permit.
The department may adopt rules to implement this section.