BEGIMNING FUND BUAWCE (7/1/85)

December 20 Forecast (RFC-Dec) March 18 Forecast (RFC-March) June 3 Forecast (RFC-June)

Current Revenue Forecast

Revenue Revisions: HB 1 3 2 6 -- Sales Tax Deferral Revenue -- Add Staff & E q u i p . Transfer to T o r t C l a i m

TOTAL REVENUE AVAILABLE FOR 85-87

Biennial Omnibus Budget Capital Budget Other Legislation

TOTAL EXPENDITURES FOR 85-87

m C T E D ENDING FUND M C R (6 /30/87)

Revenue Legislation - 1985 - 87 Biennium - NEW

DILL TITLE DESCRlPTlON

SHE5 16, Section 2 - +

HI3 66, Section 112)

- ?

SHB 68, Sections 6 and 8

SHE 179, Sections 1 and 6

ESHB 214, Section 6

SHB 270, Sections 7 and 1 2

SHB 297, Section 6

Prevailing Wage Payment

Pfum bers

Storage and Disposal of Human Remains

Migratory Waterfowl

Amusement Rides

Acupunc tlrre

Organic Food Products

Fines .of not less than $1,000 for violation of prevailing wage rate requirements.

Fees for plumbing training certificate,

Fees for crematorium permits to the Department of Licensing and the Cemetery bard .

Five dollar fee for migratory waterfowl stamp; revenues from the sale of prints and related artwork.

Fees af up to $10 for amuxrnen t ride permits.

Examination and license renewal fees.

Fines for violating organic f w d statute.

Revenue Legislation - 1985 - 87 Biennium - NEW

BILL NU MBERISECTlON BILL TITLE DESCRIPTION

EHB 409, Section 15 Practice of Architecture Fines for Illegal practice of architecture.

SHB 466, Section 5

SHB 482, Sec'tion 1

SHB 546, Section 13

ESHB 767, Section 12

ESHB 804, Section 5

ESHB 8 1 1, Section 5

Fish Dealers and Buyers

Health Care Assistants

Comm,dit y Commissions

Criminal Profiteering

Tires/Rec ycle Program

' Water Quality

Fines for failure to properly document commercial harvest,

Fees for certification of health care assistants.

Assessments on cornmoditles stored in frozen condjtion.

If the Attorney General's Office brings a suit and prevails in a criminal profiteering case, any payments in txcess of actual damages will be deposited in the public safety and education account.

Tax on retail sales of new replacement vehicle tires.

Administrative cosr recovery for processing private or municipal waste disposal permits and point source discharge elimination permits.

Revenue Legislation - 1985 - 87 Biennrum - NEW

DILL NU hlDER/SECTION BILL TITLE DESCKIPTiON

HB 832, Section 1

SUB 850, Section 4

SHB 890, Section 1 7

EHB 1021, Sections 1, 2, and 3

SHB 1061, Section 4

ESB 3067, Section 9

U'orld Fair Commission

Landscape Architects

Agricultural Liens

Enforcement of Pesticide Control

Small Business Export Assistance Center

Aqua tic Farming

Finance

Authorizes the World Fair Commission to receive gifts, grants, and endowments and to enter into revenue producing agreements.

Fines of up to $1,000 for improper practice by a certified landscav architect.

Fees for filing statements of security interests in livestock.

Civil penalties of up to $1,000 for violations of the pesticide control and pesticide applicator acts.

Authorizes the Small Business Export Finance Assistance Center to charge counseling fees and receive gifts, grants, and endowments.

U=r fees supporting the aquaculture disease inspection and con tro1 program.

Revenue Leqislation - 1985 - 87 Biennium - M€W

BILL NUMBERISECTION BILL TITLE DESCRIPTION

SSB 3500, Section 3

ESSB 3799, Section 3

SSB 41 38, Section 3

ESSB 4209, Sections 3 and 5

Signs Tourists Agriculture

Nuclear Energy and Materials

Insurance Holding Company Systems

A fee schedule, established by the Department of Transportation, for temporary agricultura I directional signs.

Slte use permit fee [replaces fees collected under rule), and a surveillance fee (replaces fees collected under a 1979 executive order 1.

Recovery of costs by the Insurance Commissioner for considering acquisition of a domestic insurer.

The Director of Labor and Industries may prescribe fees for the issuance and renewal of certificates for asbestos removal and encapsulation. Civil penalties of up to $5,000 may be imposed for violations of asbestos removal provisions.

Revenue Legislation - 1985 - 87 Biennium - MODIFIED

BlL L NL!h1BER/SECTlON BILL TITLE DESCRlPTlON

$HI3 15, Section f

SHB 16, Section 3

EHB 99, Section 2

EHB 99, Sections 3 and 4

HB 132, Section 1

HB 183, Sections 1 and 2

ESHB 199, Section 3

EHB 228, Section 1

SHB 242, Section I6

Public Works Prehlailing Wage

Prevailing Wage Payment

Fish Farms

Fish Farms

County TaxlNonresidents

Tax Exempt Senior Citizens Meals

Farm Labor Contractors

Registration of Watercraft

Crime Victirns Rights

Gives employees of contractors engaged in public projects first priority of liens on the funds retained by the government in trust. Current law gives governments priority for unpaid taxes.

Changes fines for failure to file or false filing of statements required under chapter 39.1 2 RCUr.

Exempts fish farms from B&O taxes.

Exempts fish farms from sales and use taxes on feed.

Repeats the optional caunty tax on nonresident commuters.

Exempts meals provided by non-profit organizations to disabled, low-income, or senior citizens from the sales tax-

License fees for farm labor contractors are increasd from $1 0 to $35 ($100 for those contractors involved in forestation or reforestation).

All power boats under 16 feet in length with less than a 10 horsepower motor that are operated in non-federal waters are exempt from state watercraft registration requirements.

The penalty assessment on of fenders which is deposited in the crime victirns account is increased. The fine for a felony or gross misdemeanor is increased from f i f t y to seventy dollars. The fine for a misdemeanor is increased from twenty-five to forty-five dollars-

Revenue Legislation - 1985 - 87 Biennium - MODlf lED

8lLL NU MBERISECTION BILL TlT LE DESCRIPTION

25HB 356, Several Sections

SHB 389, Section 1

HB 853, Section 2

HB 1000, Section f

SHB 1003, Sections 6 and 7

SHB 1003, Section 10

HB 1004, Section 1

SHB 1060, Section 2

Reimbursement for Social and Health Services

Vending ~achines /Publ ic Buildings

Vessels Watercraft

UK Taxation

Excise Tax/Adrninistrativa Provisions

Excise Tax/Adrninistrative Provision

Revenue Director Escheat Property

Taxation of Food Fish and Shellfish

Simplifies the prwess under which the Department of Social and Health Services receives reimbursements from recipients of services.

The bill revises the definition of "public buildingt1 for purposes of the business enterprise program. Prweeds lor the business enterprise program are limited to those concessions and vendors in public buildings used for administrative purposes,

Provides for a two title system for watercraft resulting in greater fees for title scardies.

Exempts trade-ins from use taxes.

Expands the definition of successor to include the sale of equipment.

Expands the BhO ta;agriculture exemption ro hired farmers.

The Director d the Department of Revenue is authorized to administer escheat properties providing greater control over the disposition of such estates. - Reduces taxation by limiting it to "enhanced" food fish as defined.

Revenue Leaislation - 1985 - 87 Biennium - MODIFIED

DILL NUMBERISECT [ON DILL TITLE DESCRIPTION

SHE3 1079, Section 3 -

ESHB 1089, Sections 1-7

ESHD 1207, Section 2(3)

HB 1326, Sections 2-5

SSD 3007, Section 3(1)

SB 3008, Section 1

SF3 3120, Section 5

ESB 31 34, Section 1

Sales and Use Tax

Industrial Insurance Penal ties

Employment and Training

Sales/Use Tax Deferral

Motor Vehicles

Use Taxation

MV Standards

Tuition Periodic Payment

Provides for a deferral of state sales/use taxes on new or expanded manufacturing or research and development facilities located in distressed areas of the state.

Penal ties for violations of the industrial insurance statutes will; be incteased. Size of the increase is dependent upon the type of violation.

Provides for tuition and fee waivers for eligible persons receiving training at certain community colleges.

Allows for sales and use tax deferrals for manufacturing or research and development investment projects for persons not currently engaged in these activities in Washington State.

Provides that a nonresident person employed in Washington may operate a vehicle within the state without state registration.

Provides that the use tax on personal property brought into the state by out-of-state businesses be cakulated on ?he basis of daily rental value.

RepeaIs special permit fee for truck trailer combinations between 65 and 71 feet in length.

Authorizes prepayment of tuition and fees in periodic installments.

Revenue Leqislation - 1985 - 87 Biennium - MODIFIED

-

BILL NUMBERISECTION- BILL TITLE DESCRIPTION

SSB 3342, Several Sections

ESB 3357, Section 1

SB 3456, Sections 1-7

SB 3551, Sections 1-6

SSB 3553, Section 3

SSB 3580, Sections 21, 22, and 23

SB 3601, Several Sections

Liquor Licenses

Horse Racing

Tuition Exemption

Tax Exemptions

Tax Statutes Clatified

Provides for an annual Class 1 liquor license for $350.00 per year.

Makes various changes to fees and licenses associated with horse racing activities.

Exempts military personnel and their dependents from paying non-resident tuition and fees.

Provides for the extension of wlesluse tax, BdrO tax, leasehold tax, and propcrty !ax exemptions for the production of alcoho1 itom December 31, 1986 to Oecember 31, 1992.

Makes permanent the 7 percent surcharge on the retailing B&O tax for border counties.

Abandoned, Unauthorized, and Junk Provides for an annual !ee of $100.00 plus $50.00 per Vehicles truck for tow truck regisIra tion,

Business Corporations

Motor Vehicle Registration Fees

Simplifies corporate filing fees.

Provides for the restructing of truck registration fee schedules to comply with the International Registration Plan (IRP). The IRP requires a combined, simplified fee schedub for truck registration. The 1RP would not go into effect until: 1984. The revenue impact would be neutral.

Revenue Legislation - 1985 - 87 Biennium - MODIFIED

DILL NU hlDER/SECTlON DILL TITLE DESCRIPTION

ESSD 3678, Section 1 -

SSB 3684, Section 1

ESSD 3792, Section 4

SD 38 1 2, Section 2

SB 38 1 2, Sec t ion 4

SB 351 2, Section 7

SD 3942, Several Sections

SD 4155, Several Sections

Revenue and Taxation

Lotteries

Banks and Banking

Water Pollution Control

Water Pollution Control

Water PoU ution Control

Driver's Licenses

Court Costs Convicted Defendant

Grants a credit for gross receipts taxes paid in another state if determined necessary by final court action {ARMCO).

Transfers of lottery revenue to the general fund to be determined by legidative appropriation rather ' than by statute.

Investigative fees paid by ou t-of -state bank holding companies would be established by the Supervisor of Banking instead of being set by statute at $5000.

Broadens coverage of ~aste~discharge permit violation section by: ( I ) increasing fine from $5,000 to $10,000; (2) applying the fine to the whote chapter rather than one section; and (3) applying the fine to violations of regulations and orders, as well as stautes.

Broadens recoverable expenses for oil spills to include investigative and surveilIance costs.

Makes each day of an oil spill a separate violation.

Increases various perm it and license fees administered by the Department of Licensing to provide for the Highway Safety Fund.

Under the Cwrt Reform Act of 1984, all court fines were to be split 60 percent to the local jurisdiction and 40 percent to the state. Under SB 4155 the split is 63- 37. Additional expenses are included as recoverable costs.

Revenue Leaislation - 1985 - 87 Biennium - MODlfJED

BILL NUMBER/SECTION BILL TlTLE DESCRIPTION

Re ESSB 4196, Section 8

ESSB 4228, Section 117)

ESSB 4228, Section 5

ESSB 4228, Sections 6 and 7

ESSB 4228, Section 10(1)

E5SB 4228, Section 1 l

ESSB 4228, Section i 6

SSB 4231, Sections 2-1 1

SSB 4294, Section 1

UnfUnderem pto yed Assistance

Revenue and Excise Taxation

Revenue and Excise Taxation

Revenue and Excise Taxation

Revenue and Excise Taxation

Revenue and Excise Taxation

Revenue and Excise Taxation

Came License and Permit Fees

Provides for a surcharge on the state unemployment insurance tax with a concurrent reduction in the rate schedule. The surcharge funds are to be used for the Employment Security Job Service Program.

Reduces BJtO tax on meat prKessors.

Reduces sales and use tax on sale of precious metal bullion.

Reduces sales and use t a x on artistic and culhlraf organira tlons.

Increases public uti l ity tax on water distribution. Exempts sewerage and refuse collection from the B&O tax and levies the public utility tax on these activities instead.

Increases the tax on cori~eyances.

Exempts from the B & 0 tax fuels to be used on the high seas.

Numerous changes in fees for licenses, permits, tags, and stamps, including a f ew new anddekted items,

Industrial Insurance, Three Months No The Department of Labor and Industries would k Fine authorized ra declare an "amnesty" pctiod Ior

employers to correct failures to register with the industrial insurance system, without penalty.

Revenue Leaislation - 1985 - 87 Biennium - MODIFIED

[31tL NUhlOER/SECTlOf\: DILL TITLE DESCRIPTlON

5D 4399, Section 6 +-

Local Governance Study Commission Funds are appropriated from the County Sales and Use Tax Equalization Account (RCW 82.14.310) for the commission.