2005 Washington Revised Code RCW 82.19.010: Litter tax imposed — Report to the legislature — Time of collection.

(1) In addition to any other taxes, there is hereby levied and there shall be collected by the department of revenue from every person for the privilege of engaging within this state in business as a manufacturer, as a wholesaler, or as a retailer, a litter tax equal to the value of products listed in RCW 82.19.020, including byproducts, manufactured within this state, multiplied by fifteen one-thousandths of one percent in the case of manufacturers, and equal to the gross proceeds of sales of the products listed in RCW 82.19.020 that are sold within this state multiplied by fifteen one-thousandths of one percent in the case of wholesalers and retailers.

(2) Beginning January 1999, and in January of every odd-numbered year thereafter, the department shall submit to the appropriate committees of the senate and the house of representatives a report on compliance with the litter tax. The report shall address:

(a) The litter tax reported voluntarily and litter tax assessed through enforcement; and

(b) Total litter tax revenues reported on an industry basis.

(3) Beginning January 1999, the frequency and time of collection of the tax will be changed to coincide with the reporting periods by payers of their business and occupation tax.

[1998 c 257 § 7; 1992 c 175 § 3; 1971 ex.s. c 307 § 12. Formerly RCW 70.93.120.]