Senate Bill 5970

Source

Section 1

Voters have repeatedly approved initiatives limiting vehicle costs, yet politicians keep ignoring the voters' repeated, unambiguous mandate by imposing higher and higher vehicle taxes and fees. It's not fair and it must stop. Without this follow-up ballot measure, vehicle costs will continue to skyrocket until vehicle charges are obscenely expensive, as they were prior to Initiative 695. This act and each of its provisions limit state and local taxes, fees, and other charges relating to motor vehicles. This act would limit annual motor vehicle license fees to $30, except voter-approved charges; repeal and remove authority to impose certain vehicle taxes and charges; and base vehicle taxes on Kelley Blue Book.

Section 2

This section adds a new section to an existing chapter 46.17. Here is the modified chapter for context.

  1. State and local motor vehicle license fees may not exceed $30 per year for motor vehicles, regardless of year, value, make, or model.

  2. For the purposes of this section, "state and local motor vehicle license fees" means the general license tab fees paid annually for licensing motor vehicles, including but not limited to cars, sport utility vehicles, light trucks under RCW 46.17.355, motorcycles, and motor homes, and do not include charges approved by voters after the effective date of this section. This annual fee must be paid and collected annually and is due at the time of initial and renewal vehicle registration.

Section 4

This section modifies existing section 46.17.355. Here is the modified chapter for context.

  1. [Empty]

    1. For vehicle registrations that are due or become due before July 1, 2016, in lieu of the vehicle license fee required under RCW 46.17.350 and before accepting an application for a vehicle registration for motor vehicles described in RCW 46.16A.455, the department, county auditor or other agent, or subagent appointed by the director shall require the applicant, unless specifically exempt, to pay the following license fee by weight:

WEIGHT

SCHEDULE A

SCHEDULE B

4,000 pounds

$ 38.00

$ 38.00

6,000 pounds

$ 48.00

$ 48.00

8,000 pounds

$ 58.00

$ 58.00

10,000 pounds

$ 60.00

$ 60.00

12,000 pounds

$ 77.00

$ 77.00

14,000 pounds

$ 88.00

$ 88.00

16,000 pounds

$ 100.00

$ 100.00

18,000 pounds

$ 152.00

$ 152.00

20,000 pounds

$ 169.00

$ 169.00

22,000 pounds

$ 183.00

$ 183.00

24,000 pounds

$ 198.00

$ 198.00

26,000 pounds

$ 209.00

$ 209.00

28,000 pounds

$ 247.00

$ 247.00

30,000 pounds

$ 285.00

$ 285.00

32,000 pounds

$ 344.00

$ 344.00

34,000 pounds

$ 366.00

$ 366.00

36,000 pounds

$ 397.00

$ 397.00

38,000 pounds

$ 436.00

$ 436.00

40,000 pounds

$ 499.00

$ 499.00

42,000 pounds

$ 519.00

$ 609.00

44,000 pounds

$ 530.00

$ 620.00

46,000 pounds

$ 570.00

$ 660.00

48,000 pounds

$ 594.00

$ 684.00

50,000 pounds

$ 645.00

$ 735.00

52,000 pounds

$ 678.00

$ 768.00

54,000 pounds

$ 732.00

$ 822.00

56,000 pounds

$ 773.00

$ 863.00

58,000 pounds

$ 804.00

$ 894.00

60,000 pounds

$ 857.00

$ 947.00

62,000 pounds

$ 919.00

$ 1,009.00

64,000 pounds

$ 939.00

$ 1,029.00

66,000 pounds

$ 1,046.00

$ 1,136.00

68,000 pounds

$ 1,091.00

$ 1,181.00

70,000 pounds

$ 1,175.00

$ 1,265.00

72,000 pounds

$ 1,257.00

$ 1,347.00

74,000 pounds

$ 1,366.00

$ 1,456.00

76,000 pounds

$ 1,476.00

$ 1,566.00

78,000 pounds

$ 1,612.00

$ 1,702.00

80,000 pounds

$ 1,740.00

$ 1,830.00

82,000 pounds

$ 1,861.00

$ 1,951.00

84,000 pounds

$ 1,981.00

$ 2,071.00

86,000 pounds

$ 2,102.00

$ 2,192.00

88,000 pounds

$ 2,223.00

$ 2,313.00

90,000 pounds

$ 2,344.00

$ 2,434.00

92,000 pounds

$ 2,464.00

$ 2,554.00

94,000 pounds

$ 2,585.00

$ 2,675.00

96,000 pounds

$ 2,706.00

$ 2,796.00

98,000 pounds

$ 2,827.00

$ 2,917.00

100,000 pounds

$ 2,947.00

$ 3,037.00

102,000 pounds

$ 3,068.00

$ 3,158.00

104,000 pounds

$ 3,189.00

$ 3,279.00

105,500 pounds

$ 3,310.00

$ 3,400.00

b. For vehicle registrations that are due or become due on or after July 1, 2016, in lieu of the vehicle license fee required under RCW 46.17.350 and before accepting an application for a vehicle registration for motor vehicles described in RCW 46.16A.455, the department, county auditor or other agent, or subagent appointed by the director shall require the applicant, unless specifically exempt, to pay the following license fee by **gross** weight:

WEIGHT

SCHEDULE A

SCHEDULE B

4,000 pounds

$ 30.00

$ 30.00

6,000 pounds

$ 30.00

$ 30.00

8,000 pounds

$ 30.00

$ 30.00

10,000 pounds

$ 30.00

$ 30.00

12,000 pounds

$ 81.00

$ 81.00

14,000 pounds

$ 88.00

$ 88.00

16,000 pounds

$ 100.00

$ 100.00

18,000 pounds

$ 152.00

$ 152.00

20,000 pounds

$ 169.00

$ 169.00

22,000 pounds

$ 183.00

$ 183.00

24,000 pounds

$ 198.00

$ 198.00

26,000 pounds

$ 209.00

$ 209.00

28,000 pounds

$ 247.00

$ 247.00

30,000 pounds

$ 285.00

$ 285.00

32,000 pounds

$ 344.00

$ 344.00

34,000 pounds

$ 366.00

$ 366.00

36,000 pounds

$ 397.00

$ 397.00

38,000 pounds

$ 436.00

$ 436.00

40,000 pounds

$ 499.00

$ 499.00

42,000 pounds

$ 519.00

$ 609.00

44,000 pounds

$ 530.00

$ 620.00

46,000 pounds

$ 570.00

$ 660.00

48,000 pounds

$ 594.00

$ 684.00

50,000 pounds

$ 645.00

$ 735.00

52,000 pounds

$ 678.00

$ 768.00

54,000 pounds

$ 732.00

$ 822.00

56,000 pounds

$ 773.00

$ 863.00

58,000 pounds

$ 804.00

$ 894.00

60,000 pounds

$ 857.00

$ 947.00

62,000 pounds

$ 919.00

$ 1,009.00

64,000 pounds

$ 939.00

$ 1,029.00

66,000 pounds

$ 1,046.00

$ 1,136.00

68,000 pounds

$ 1,091.00

$ 1,181.00

70,000 pounds

$ 1,175.00

$ 1,265.00

72,000 pounds

$ 1,257.00

$ 1,347.00

74,000 pounds

$ 1,366.00

$ 1,456.00

76,000 pounds

$ 1,476.00

$ 1,566.00

78,000 pounds

$ 1,612.00

$ 1,702.00

80,000 pounds

$ 1,740.00

$ 1,830.00

82,000 pounds

$ 1,861.00

$ 1,951.00

84,000 pounds

$ 1,981.00

$ 2,071.00

86,000 pounds

$ 2,102.00

$ 2,192.00

88,000 pounds

$ 2,223.00

$ 2,313.00

90,000 pounds

$ 2,344.00

$ 2,434.00

92,000 pounds

$ 2,464.00

$ 2,554.00

94,000 pounds

$ 2,585.00

$ 2,675.00

96,000 pounds

$ 2,706.00

$ 2,796.00

98,000 pounds

$ 2,827.00

$ 2,917.00

100,000 pounds

$ 2,947.00

$ 3,037.00

102,000 pounds

$ 3,068.00

$ 3,158.00

104,000 pounds

$ 3,189.00

$ 3,279.00

105,500 pounds

$ 3,310.00

$ 3,400.00

  1. Schedule A applies to vehicles either used exclusively for hauling logs or that do not tow trailers. Schedule B applies to vehicles that tow trailers and are not covered under Schedule A.

  2. If the resultant gross weight is not listed in the table provided in subsection (1) of this section, it must be increased to the next higher weight.

  3. The license fees provided in subsection (1) of this section and the freight project fee provided in subsection (7) of this section are in addition to the filing fee required under RCW 46.17.005 and any other fee or tax required by law.

  4. The license fees provided in subsection (1) of this section for light trucks weighing 10,000 pounds or less are limited to $30.

  5. The license fee based on declared gross weight as provided in subsection (1) of this section must be distributed under RCW 46.68.035.

  6. For vehicle registrations that are due or become due on or after July 1, 2016, in addition to the license fee based on declared gross weight as provided in subsection (1) of this section, the department, county auditor or other agent, or subagent appointed by the director must require an applicant with a vehicle with a declared gross weight of more than 10,000 pounds, unless specifically exempt, to pay a freight project fee equal to 15 percent of the license fee provided in subsection (1) of this section, rounded to the nearest whole dollar, which must be distributed under RCW 46.68.035.

  7. For vehicle registrations that are due or become due on or after July 1, 2022, in addition to the license fee based on declared gross weight as provided in subsection (1) of this section, the department, county auditor or other agent, or subagent appointed by the director must require an applicant with a vehicle with a declared gross weight of less than or equal to 12,000 pounds, unless specifically exempt, to pay an additional weight fee of $10, which must be distributed under RCW 46.68.035.

Section 5

This section modifies existing section 46.17.323. Here is the modified chapter for context.

  1. Before accepting an application for an annual vehicle registration renewal for a vehicle that both (a) uses at least one method of propulsion that is capable of being reenergized by an external source of electricity and (b) is capable of traveling at least thirty miles using only battery power, the department, county auditor or other agent, or subagent appointed by the director must require the applicant to pay a $30 fee. The $30 fee is due only at the time of annual registration renewal.

  2. This section only applies to a vehicle that is designed to have the capability to drive at a speed of more than 35 miles per hour.

3.

If in any year the amount of proceeds from the fee collected under this section exceeds $1,000,000, the excess amount over $1,000,000 must be deposited as follows:

a. Seventy percent to the motor vehicle fund created in RCW 46.68.070;

b. Fifteen percent to the transportation improvement account created in RCW 47.26.084; and

c. Fifteen percent to the rural arterial trust account created in RCW 36.79.020.

Section 7

This section modifies existing section 82.08.020. Here is the modified chapter for context.

  1. There is levied and collected a tax equal to six and five-tenths percent of the selling price on each retail sale in this state of:

    1. Tangible personal property, unless the sale is specifically excluded from the RCW 82.04.050 definition of retail sale;

    2. Digital goods, digital codes, and digital automated services, if the sale is included within the RCW 82.04.050 definition of retail sale;

    3. Services, other than digital automated services, included within the RCW 82.04.050 definition of retail sale;

    4. Extended warranties to consumers; and

    5. Anything else, the sale of which is included within the RCW 82.04.050 definition of retail sale.

  2. There is levied and collected an additional tax on each retail car rental, regardless of whether the vehicle is licensed in this state, equal to five and nine-tenths percent of the selling price. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.

  3. [Empty]

    1. Beginning July 1, 2003, there is levied and collected an additional tax of three-tenths of one percent of the selling price on each retail sale of a motor vehicle in this state, other than retail car rentals taxed under subsection (2) of this section. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.

    2. For purposes of this subsection (3), "motor vehicle" has the meaning provided in RCW 46.04.320, but does not include:

      1. Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is for use in the production of marijuana;

      2. Off-road vehicles as defined in RCW 46.04.365;

      3. Nonhighway vehicles as defined in RCW 46.09.310; and

      4. Snowmobiles as defined in RCW 46.04.546.

4.

a. **Beginning July 1, 2022, and each fiscal year thereafter, from the revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, the state treasurer must transfer sufficient funds from the state general fund to each of the accounts negatively impacted by this act to compensate for the reduced revenue in each fiscal year.**

b. **The amount of the transfers in each fiscal year pursuant to this subsection (4) shall be based on the revenue loss to each respective account from this act as projected in the quarterly transportation revenue forecast produced by the office of financial management in the spring prior to the start of each fiscal year.**

c. **For purposes of this subsection (4), "vehicle" has the meaning provided in RCW 46.04.670 including, but not limited to, passenger vehicles, light trucks, commercial vehicles, travel trailers, recreational vehicles, intermittent use trailers, motorcycles, and campers, but "vehicle" does not include:**

    i. **Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is for use in the production of marijuana;**

    ii. **Off-road vehicles as defined in RCW 46.04.365;**

    iii. **Nonhighway vehicles as defined in RCW 46.09.310;**

    iv. **Bicycles as defined in RCW 46.04.071; and**

v. **Snowmobiles as defined in RCW 46.04.546.**
  1. Beginning on December 8, 2005, 0.16 percent of the taxes collected under subsection (1) of this section must be dedicated to funding comprehensive performance audits required under RCW 43.09.470. The revenue identified in this subsection must be deposited in the performance audits of government account created in RCW 43.09.475.

  2. The taxes imposed under this chapter apply to successive retail sales of the same property.

  3. The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.

Section 8

This section modifies existing section 82.12.020. Here is the modified chapter for context.

  1. There is levied and collected from every person in this state a tax or excise for the privilege of using within this state as a consumer any:

    1. Article of tangible personal property acquired by the user in any manner, including tangible personal property acquired at a casual or isolated sale, and including by-products used by the manufacturer thereof, except as otherwise provided in this chapter, irrespective of whether the article or similar articles are manufactured or are available for purchase within this state;

    2. Prewritten computer software, regardless of the method of delivery, but excluding prewritten computer software that is either provided free of charge or is provided for temporary use in viewing information, or both;

    3. Services defined as a retail sale in RCW 82.04.050 (2) (a) or (g) or (6)(c), excluding services defined as a retail sale in RCW 82.04.050(6)(c) that are provided free of charge;

    4. Extended warranty; or

    5. [Empty]

      1. Digital good, digital code, or digital automated service, including the use of any services provided by a seller exclusively in connection with digital goods, digital codes, or digital automated services, whether or not a separate charge is made for such services.

      2. With respect to the use of digital goods, digital automated services, and digital codes acquired by purchase, the tax imposed in this subsection (1)(e) applies in respect to:

(A) Sales in which the seller has granted the purchaser the right of permanent use;

(B) Sales in which the seller has granted the purchaser a right of use that is less than permanent;

(C) Sales in which the purchaser is not obligated to make continued payment as a condition of the sale; and

(D) Sales in which the purchaser is obligated to make continued payment as a condition of the sale.

    iii. With respect to digital goods, digital automated services, and digital codes acquired other than by purchase, the tax imposed in this subsection (1)(e) applies regardless of whether or not the consumer has a right of permanent use or is obligated to make continued payment as a condition of use.
  1. The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or service taxable under RCW 82.04.050 (2) (a) or (g) or (6)(c), if the sale to, or the use by, the present user or the present user's bailor or donor has already been subjected to the tax under chapter 82.08 RCW or this chapter and the tax has been paid by the present user or by the present user's bailor or donor.

  2. [Empty]

    1. Except as provided in this section, payment of the tax imposed by this chapter or chapter 82.08 RCW by one purchaser or user of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service does not have the effect of exempting any other purchaser or user of the same property, extended warranty, digital good, digital code, digital automated service, or other service from the taxes imposed by such chapters.

    2. The tax imposed by this chapter does not apply:

      1. If the sale to, or the use by, the present user or his or her bailor or donor has already been subjected to the tax under chapter 82.08 RCW or this chapter and the tax has been paid by the present user or by his or her bailor or donor;

      2. In respect to the use of any article of tangible personal property acquired by bailment and the tax has once been paid based on reasonable rental as determined by RCW 82.12.060 measured by the value of the article at time of first use multiplied by the tax rate imposed by chapter 82.08 RCW or this chapter as of the time of first use;

      3. In respect to the use of any article of tangible personal property acquired by bailment, if the property was acquired by a previous bailee from the same bailor for use in the same general activity and the original bailment was prior to June 9, 1961; or

      4. To the use of digital goods or digital automated services, which were obtained through the use of a digital code, if the sale of the digital code to, or the use of the digital code by, the present user or the present user's bailor or donor has already been subjected to the tax under chapter 82.08 RCW or this chapter and the tax has been paid by the present user or by the present user's bailor or donor.

  3. [Empty]

    1. Except as provided in (b) of this subsection (4), the tax is levied and must be collected in an amount equal to the value of the article used, value of the digital good or digital code used, value of the extended warranty used, or value of the service used by the taxpayer, multiplied by the applicable rates in effect for the retail sales tax under RCW 82.08.020.

    2. In the case of a seller required to collect use tax from the purchaser, the tax must be collected in an amount equal to the purchase price multiplied by the applicable rate in effect for the retail sales tax under RCW 82.08.020.

  4. For purposes of the tax imposed in this section, "person" includes anyone within the definition of "buyer," "purchaser," and "consumer" in RCW 82.08.010.

  5. [Empty]

    1. Beginning July 1, 2022, and each fiscal year thereafter, from the use tax revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under RCW 82.08.020, the state treasurer must transfer sufficient funds from the state general fund to each of the accounts negatively impacted by this act to compensate for the reduced revenue in each year.

    2. The amount of the transfers in each fiscal year pursuant to this subsection (6) shall be based on the revenue loss to each respective account from this act as projected in the quarterly transportation revenue forecast produced by the office of financial management in the spring prior to the start of each fiscal year.

Section 9

This section adds a new section to an existing chapter 82.44. Here is the modified chapter for context.

  1. Any motor vehicle excise tax must be calculated in an honest and accurate way so the burden on vehicle owners is not artificially inflated. For the purpose of determining a vehicle tax, a taxing district imposing a vehicle tax must set a vehicle's taxable value at the vehicle's base model Kelley Blue Book value. This ensures an honest and accurate calculation of the tax and, combined with the appeal process in RCW 82.44.065, ensures that vehicle owners are taxed on their vehicle's market value.

  2. For the purpose of determining a tax under this chapter, the value of a truck-type power or trailing unit, or motor vehicle, including a passenger vehicle, motorcycle, motor home, sport utility vehicle, or light duty truck is the base model Kelley Blue Book value of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs.

Section 10

This section modifies existing section 82.44.065. Here is the modified chapter for context.

If the department determines a value for a vehicle under section 9 of this act, any person who pays a state or locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120. Using Kelley Blue Book value ensures an honest and accurate calculation.

Section 11

This section modifies existing section 81.104.140. Here is the modified chapter for context.

  1. Agencies authorized to provide high capacity transportation service, including transit agencies and regional transit authorities, and regional transportation investment districts acting with the agreement of an agency, are hereby granted dedicated funding sources for such systems. These dedicated funding sources, as set forth in RCW 81.104.150, 81.104.160, 81.104.170, and 81.104.175, are authorized only for agencies located in (a) each county with a population of 210,000 or more and (b) each county with a population of from 125,000 to less than 210,000 except for those counties that do not border a county with a population as described under (a) of this subsection. In any county with a population of 1,000,000 or more or in any county having a population of 400,000 or more bordering a county with a population of 1,000,000 or more, these funding sources may be imposed only by a regional transit authority or a regional transportation investment district. Regional transportation investment districts may, with the approval of the regional transit authority within its boundaries, impose the taxes authorized under this chapter, but only upon approval of the voters and to the extent that the maximum amount of taxes authorized under this chapter have not been imposed.

  2. Agencies planning to construct and operate a high capacity transportation system should also seek other funds, including federal, state, local, and private sector assistance.

  3. Funding sources should satisfy each of the following criteria to the greatest extent possible:

    1. Acceptability;

    2. Ease of administration;

    3. Equity;

    4. Implementation feasibility;

    5. Revenue reliability; and

    6. Revenue yield.

  4. [Empty]

    1. Agencies participating in regional high capacity transportation system development are authorized to levy and collect the following voter-approved local option funding sources:

      1. Employer tax as provided in RCW 81.104.150, other than by regional transportation investment districts;

      ii.

Regular property tax as provided in RCW 81.104.175; and

    iii. Sales and use tax as provided in RCW 81.104.170.

b. Revenues from these taxes may be used only to support those purposes prescribed in subsection (10) of this section. Before the date of an election authorizing an agency to impose any of the taxes enumerated in this section and authorized in RCW 81.104.150, 81.104.160, 81.104.170, and 81.104.175, the agency must comply with the process prescribed in RCW 81.104.100 (1) and (2) and 81.104.110. No construction on exclusive right‑of‑way may occur before the requirements of RCW 81.104.100(3) are met.
  1. Except for the regular property tax authorized in RCW 81.104.175, the authorization in subsection (4) of this section may not adversely affect the funding authority of transit agencies not provided for in this chapter. Local option funds may be used to support implementation of interlocal agreements with respect to the establishment of regional high capacity transportation service. Except when a regional transit authority exists, local jurisdictions must retain control over moneys generated within their boundaries, although funds may be commingled with those generated in other areas for planning, construction, and operation of high capacity transportation systems as set forth in the agreements.

  2. Except for the regular property tax authorized in RCW 81.104.175, agencies planning to construct and operate high capacity transportation systems may contract with the state for collection and transference of voter-approved local option revenue.

  3. Dedicated high capacity transportation funding sources authorized in RCW 81.104.150, 81.104.160, 81.104.170, and 81.104.175 are subject to voter approval by a simple majority. A single ballot proposition may seek approval for one or more of the authorized taxing sources. The ballot title must reference the document identified in subsection (8) of this section.

  4. Agencies must provide to the registered voters in the area a document describing the systems plan and the financing plan set forth in RCW 81.104.100. It must also describe the relationship of the system to regional issues such as development density at station locations and activity centers, and the interrelationship of the system to adopted land use and transportation demand management goals within the region. This document must be provided to the voters at least 20 days prior to the date of the election.

  5. For any election in which voter approval is sought for a high capacity transportation system plan and financing plan pursuant to RCW 81.104.040, a local voter's pamphlet must be produced as provided in chapter 29A.32 RCW.

  6. [Empty]

    1. Agencies providing high capacity transportation service must retain responsibility for revenue encumbrance, disbursement, and bonding. Funds may be used for any purpose relating to planning, construction, and operation of high capacity transportation systems and commuter rail systems, personal rapid transit, busways, bus sets, and entrained and linked buses.

    2. A regional transit authority that imposes a property tax or increases a sales and use tax to more than nine-tenths of one percent must undertake a process in which the authority's board formally considers inclusion of the name, Scott White, in the naming convention associated with either the University of Washington or Roosevelt stations.

Section 13

This section adds a new section to an existing chapter 81.112. Here is the modified chapter for context.

In order to effectuate the policies, purposes, and intent of this act and to ensure that the motor vehicle excise taxes repealed by this act are no longer imposed or collected, an authority that imposes a motor vehicle excise tax under RCW 81.104.160 must fully retire, defease, or refinance any outstanding bonds issued under this chapter if:

  1. Any revenue collected prior to the effective date of this section from the motor vehicle excise tax imposed under RCW 81.104.160 has been pledged to such bonds; and

  2. The bonds, by virtue of the terms of the bond contract, covenants, or similar terms, may be retired or defeased early or refinanced.

Section 14

This section modifies existing section 81.104.160. Here is the modified chapter for context.

  1. Regional transit authorities that include a county with a population of more than 1,500,000 may submit an authorizing proposition to the voters, and if approved, may levy and collect an excise tax, at a rate approved by the voters, but not exceeding two-tenths of one percent on the value, under chapter 82.44 RCW, of every motor vehicle owned by a resident of the taxing district, solely for the purpose of providing high capacity transportation service. The maximum tax rate under this subsection does not include a motor vehicle excise tax approved before July 15, 2015, if the tax will terminate on the date bond debt to which the tax is pledged is repaid. This tax does not apply to vehicles licensed under RCW 46.16A.455 except vehicles with an unladen weight of 6,000 pounds or less, RCW 46.16A.425 or 46.17.335(2). Notwithstanding any other provision of this subsection or chapter 82.44 RCW, a motor vehicle excise tax imposed by a regional transit authority before or after July 15, 2015, must comply with chapter 82.44 RCW as it existed on January 1, 1996, until December 31st of the year in which the regional transit authority repays bond debt to which a motor vehicle excise tax was pledged before July 15, 2015. Motor vehicle taxes collected by regional transit authorities after December 31st of the year in which a regional transit authority repays bond debt to which a motor vehicle excise tax was pledged before July 15, 2015, must comply with chapter 82.44 RCW as it existed on the date the tax was approved by voters.

  2. An agency and high capacity transportation corridor area may impose a sales and use tax solely for the purpose of providing high capacity transportation service, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the applicable jurisdiction that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax may not exceed 2.172 percent. The rate of tax imposed under this subsection must bear the same ratio of the 2.172 percent authorized that the rate imposed under subsection (1) of this section bears to the rate authorized under subsection (1) of this section. The base of the tax is the selling price in the case of a sales tax or the rental value of the vehicle used in the case of a use tax.

  3. Any motor vehicle excise tax previously imposed under the provisions of subsection (1) of this section shall be repealed, terminated, and expire on December 5, 2002, except for a motor vehicle excise tax for which revenues have been contractually pledged to repay a bonded debt issued before December 5, 2002, as determined by , 159 Wn.2d 16, 148 P.3d 1002 (2006). In the case of bonds that were previously issued, the motor vehicle excise tax must comply with chapter 82.44 RCW as it existed on January 1, 1996.

  4. If a regional transit authority imposes the tax authorized under subsection (1) of this section, the authority may not receive any state grant funds provided in an omnibus transportation appropriations act except transit coordination grants created in chapter 11, Laws of 2015 3rd sp. sess.

Section 15

The provisions of this act are to be liberally construed to effectuate the intent, policies, and purposes of this act.

Section 16

If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

Section 18

This act may be known and cited as the bring back our $30 car tabs act.


Created by @tannewt. Contribute on GitHub.