wa-law.org > bill > 2025-26 > HB 1806 > Original Bill
The legislature finds that commercial fishing is an important industry to Washington, and particularly to the rural, coastal communities of southwest Washington. Upon landing certain species of fish and shellfish, commercial fishers are subject to the enhanced food fish excise tax, also known as the "landing tax." Because the tax is paid to the state, it does not directly support the communities on which the industry depends. In order to serve the families residing in these communities, many of whom are active participants in the commercial fishing industry, municipalities need the resources to provide adequate public safety services and transportation infrastructure. The legislature intends to direct a portion of landing tax revenue to the communities that host this important industry and ensure that they directly benefit from the taxes paid by commercial fishers landing fish within their jurisdiction.
All taxes collected by the department of revenue under this chapter shall be deposited in the state general fund except for the following:
The equivalent of 50 percent of the excise tax collected must be distributed to the city in which the fish was landed;
The excise tax on anadromous game fish is deposited in the fish, wildlife, and conservation account created in RCW 77.12.170(3)
, except for the equivalent of 50 percent of the tax collected, which must be distributed to the city in which the fish was landed pursuant to subsection (1) of this section; and
The excise tax on ocean waters, Columbia river, Willapa Bay, and Grays Harbor chinook, coho, and chum salmon is deposited as follows:
The equivalent of 2.65 percent shall be deposited in the state general fund;
The equivalent of one percent shall be deposited in the fish, wildlife, and conservation account created in RCW 77.12.170(3); and
The equivalent of 2.625 percent must be distributed to the city in which the fish was landed, pursuant to subsection (1) of this section.