(1) For purposes of this
section:
(a) "Distributor" means every person who imports, refines,
manufactures, produces, or compounds motor vehicle fuel and
special fuel as defined in RCW 82.36.010 and 82.38.020,
respectively, and sells or distributes the fuel into a county;
(b) "Person" has the same meaning as in RCW 82.04.030;
(c) "District" means a regional transportation investment
district under chapter 36.120 RCW.
(2) A regional transportation investment district under
chapter 36.120 RCW, subject to the conditions of this section,
may levy additional excise taxes equal to ten percent of the
statewide motor vehicle fuel tax rate under RCW 82.36.025 on each
gallon of motor vehicle fuel as defined in RCW 82.36.010 and on
each gallon of special fuel as defined in RCW 82.38.020 sold
within the boundaries of the district. The additional excise tax
is subject to the approval of a majority of the voters within the
district boundaries. Vehicles paying an annual license fee under
RCW 82.38.075 are exempt from the district's fuel excise tax.
The additional excise taxes are subject to the same exceptions
and rights of refund as applicable to other motor vehicle fuel
and special fuel excise taxes levied under chapters 82.36 and 82.38 RCW. The proposed tax may not be levied less than one
month from the date the election results are certified. The
commencement date for the levy of any tax under this section will
be the first day of January, April, July, or October.
(3) The local option motor vehicle fuel tax on each gallon
of motor vehicle fuel and on each gallon of special fuel is
imposed upon the distributor of the fuel.
(4) A taxable event for the purposes of this section occurs
upon the first distribution of the fuel within the boundaries of
the district to a retail outlet, bulk fuel user, or ultimate user
of the fuel.
(5) All administrative provisions in chapters 82.01, 82.03, and 82.32 RCW, insofar as they are applicable, apply to local
option fuel taxes imposed under this section.
(6) Before the effective date of the imposition of the fuel
taxes under this section, a district shall contract with the
department of licensing for the administration and collection of
the taxes. The contract must provide that a percentage amount,
not to exceed one percent of the taxes imposed under this
section, will be deposited into the local tax administration
account created in the custody of the state treasurer. The
department of licensing may spend money from this account, upon
appropriation, for the administration of the local taxes imposed
under this section.
(7) The state treasurer shall distribute monthly to the
district levying the tax as part of the regional transportation
investment district plan, after the deductions for payments and
expenditures as provided in RCW 46.68.090(1) (a) and (b).
(8) The proceeds of the additional taxes levied by a
district in this section, to be used as a part of a regional
transportation investment district plan, must be used in
accordance with chapter 36.120 RCW, but only for those areas that
are considered "highway purposes" as that term is construed in
Article II, section 40 of the state Constitution.
(9) A district may only levy the tax under this section if
the district is comprised of boundaries identical to the
boundaries of a county or counties. A district may not levy the
tax in this section if a member county is levying the tax in RCW 82.80.010 or 82.80.110.
[2006 c 311 § 18; 2003 c 350 § 3.]
NOTES:
Findings -- 2006 c 311: See note following RCW 36.120.020.