(1) The legislature finds
that accountability and effectiveness are important aspects of
setting tax policy. In order to make policy choices regarding
the best use of limited state resources the legislature needs
information on how a tax incentive is used.
(2)(a) A person who reports taxes under RCW 82.04.260(11),82.04.250
(3), or 82.04.290(3), or who claims an exemption or
credit under RCW 82.04.4461, 82.08.980, 82.12.980, 82.29A.137,
84.36.655, and 82.04.4463 shall make an annual report to the
department detailing employment, wages, and employer-provided
health and retirement benefits for employment positions in
Washington. However, persons engaged in manufacturing commercial
airplanes or components of such airplanes may report employment,
wage, and benefit information per job at the manufacturing site.
The report shall not include names of employees. The report
shall also detail employment by the total number of full-time,
part-time, and temporary positions. The first report filed under
this subsection shall include employment, wage, and benefit
information for the twelve-month period immediately before first
use of a preferential tax rate under RCW 82.04.260(11),
82.04.250(3), or 82.04.290(3), or tax exemption or credit under
RCW 82.04.4461, 82.08.980, 82.12.980, 82.29A.137, 84.36.655, and 82.04.4463, unless a survey covering this twelve-month period was
filed as required by a statute repealed by chapter 81, Laws of
2008. The report is due by March 31st following any year in
which a preferential tax rate under RCW 82.04.260(11),82.04.250
(3), or 82.04.290(3), is used, or tax exemption or
credit under RCW 82.04.4461, 82.08.980, 82.12.980, 82.29A.137,
84.36.655, and 82.04.4463 is taken. This information is not
subject to the confidentiality provisions of RCW 82.32.330 and
may be disclosed to the public upon request.
(b) If a person fails to submit an annual report under (a)
of this subsection by the due date of the report, the department
shall declare the amount of taxes exempted or credited, or
reduced in the case of the preferential business and occupation
tax rate, for that year to be immediately due and payable.
Excise taxes payable under this subsection are subject to
interest but not penalties, as provided under this chapter. This
information is not subject to the confidentiality provisions of
RCW 82.32.330 and may be disclosed to the public upon request.
(3) By November 1, 2010, and by November 1, 2023, the fiscal
committees of the house of representatives and the senate, in
consultation with the department, shall report to the legislature
on the effectiveness of chapter 1, Laws of 2003 2nd sp. sess.,
chapter 177, Laws of 2006, and chapter 81, Laws of 2008 in regard
to keeping Washington competitive. The report shall measure the
effect of ((chapter 1, Laws of 2003 2nd sp. sess.)) these laws on
job retention, net jobs created for Washington residents, company
growth, diversification of the state's economy, cluster dynamics,
and other factors as the committees select. The reports shall
include a discussion of principles to apply in evaluating whether
the legislature should reenact any or all of the tax preferences
in chapter 1, Laws of 2003 2nd sp. sess., chapter 177, Laws of
2006, and chapter 81, Laws of 2008.
[2008 c 81 § 10; 2007 c 54 § 19; 2003 2nd sp.s. c 1 § 16.]
NOTES:
Findings -- Savings -- Effective date -- 2008 c 81: See note following RCW 82.08.975.
RCW 82.32.545
Annual report for airplane manufacturing tax
preferences (as amended by 2008 c 283). (Contingency, see note
following RCW 82.04.4492.)
(1) The legislature finds that
accountability and effectiveness are important aspects of setting
tax policy. In order to make policy choices regarding the best
use of limited state resources the legislature needs information
on how a tax incentive is used.
(2)(a) A person who reports taxes under RCW 82.04.260(11) or
who claims an exemption or credit under RCW 82.04.4461,
82.08.980, 82.12.980, 82.29A.137, 84.36.655, ((and)) 82.04.4463,
or 82.04.4492 shall make an annual report to the department
detailing employment, wages, and employer-provided health and
retirement benefits per job at the manufacturing site. The
report shall not include names of employees. The report shall
also detail employment by the total number of full-time,
part-time, and temporary positions. The first report filed under
this subsection shall include employment, wage, and benefit
information for the twelve-month period immediately before first
use of a preferential tax rate under RCW 82.04.260(11), or tax
exemption or credit under RCW 82.04.4461, 82.08.980, 82.12.980,
82.29A.137, 84.36.655, ((and)) 82.04.4463, or 82.04.4492. The
report is due by March 31st following any year in which a
preferential tax rate under RCW 82.04.260(11) is used, or tax
exemption or credit under RCW 82.04.4461, 82.08.980, 82.12.980,
82.29A.137, 84.36.655, ((and)) 82.04.4463, or 82.04.4492 is
taken. This information is not subject to the confidentiality
provisions of RCW 82.32.330 and may be disclosed to the public
upon request.
(b) If a person fails to submit an annual report under (a)
of this subsection by the due date of the report, the department
shall declare the amount of taxes exempted or credited, or
reduced in the case of the preferential business and occupation
tax rate, for that year to be immediately due and payable.
Excise taxes payable under this subsection are subject to
interest but not penalties, as provided under this chapter. This
information is not subject to the confidentiality provisions of
RCW 82.32.330 and may be disclosed to the public upon request.
(3) By November 1, 2010, for chapter 1, Laws of 2003 2nd sp.
sess., and by November 1, 2014, for RCW 82.04.4492, and by
November 1, ((2023)) 2022, for chapter 1, Laws of 2003 2nd sp.
sess. and RCW 82.04.4492, the ((fiscal committees of the house of
representatives and the senate, in consultation with the
department,)) joint legislative audit and review committee shall
report to the legislature on the effectiveness of chapter 1, Laws
of 2003 2nd sp. sess. and RCW 82.04.4492 in regard to keeping
Washington competitive. The report shall measure the effect of
chapter 1, Laws of 2003 2nd sp. sess. and RCW 82.04.4492 on job
retention, net jobs created for Washington residents, company
growth, diversification of the state's economy, cluster dynamics,
and other factors as the committees select. The reports shall
include a discussion of principles to apply in evaluating whether
the legislature should reenact any or all of the tax preferences
in chapter 1, Laws of 2003 2nd sp. sess. and RCW 82.04.4492. The
department shall maintain information from the annual reports
submitted under subsection (2) of this section necessary for the
committee to prepare its reports under this subsection.
[2008 c 283 § 2; 2007 c 54 § 19; 2003 2nd sp.s. c 1 § 16.]
NOTES:
Reviser's note: RCW 82.32.545 was amended twice during the 2008 legislative session, each without reference to the other. For rule of construction concerning sections amended more than once during the same legislative session, see RCW 1.12.025.
Contingency -- 2008 c 283: See note following RCW 82.04.4492.
Severability -- 2007 c 54: See note following RCW 82.04.050.
Contingent effective date -- 2003 2nd sp.s. c 1: See RCW 82.32.550.
Finding -- 2003 2nd sp.s. c 1: See note following RCW 82.04.4461.