Source: http://app.leg.wa.gov/RCW/default.aspx?cite=82.18&full=true
Timestamp: 2018-07-21 09:58:15
Document Index: 292470009

Matched Legal Cases: ['§ 78', '§ 6', '§ 79', '§ 7', '§ 1709', '§ 84', '§ 8', '§ 86', '§ 10', '§ 87', '§ 11', '§ 88', '§ 12', '§ 89', '§ 13']

Chapter 82.18 RCW: SOLID WASTE COLLECTION TAX
RCWs > Title 82 > Chapter 82.18
Chapter 82.18 RCW
82.18.010
82.18.020
Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
82.18.025
82.18.030
82.18.040
82.18.050
Federal government exempt from tax.
82.18.060
No multiple taxation of single transaction.
82.18.070
Applicability of general administrative provisions.
82.18.080
Solid waste management—Reduction and recycling: Chapter 70.95 RCW.
RCW 82.18.010 Definitions.
(1) "Solid waste collection business" means every person who receives solid waste for transfer, storage, or disposal including but not limited to all collection services, public or private dumps, transfer stations, and similar operations.
(2) "Person" shall have the meaning given in RCW 82.04.030 or any later, superseding section.
(3) "Solid waste" means garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use. The term does not include hazardous or toxic waste nor does it include material collected primarily for recycling or salvage.
(4) "Taxpayer" means that person upon whom the solid waste collection tax is imposed.
[ 1989 c 431 § 78; 1986 c 282 § 6.]
RCW 82.18.020 Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
There is imposed on each person using the solid waste services of a solid waste collection business a solid waste collection tax equal to three and six-tenths percent of the consideration charged for the services.
[ 1989 c 431 § 79; 1986 c 282 § 7.]
RCW 82.18.025 Tax preferences—Expiration dates.
[ 2013 2nd sp.s. c 13 § 1709.]
RCW 82.18.030 Collection of tax.
The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing of the imposition of the tax, or having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of the person's own acts or the result of acts or conditions beyond the person's control, he or she shall, nevertheless, be personally liable to the state for the amount of the tax.
[ 1989 c 431 § 84; 1986 c 282 § 8.]
RCW 82.18.040 Collection of tax—Payment to state.
RCW 82.18.050 Federal government exempt from tax.
The solid waste collection taxes imposed in this chapter shall not apply to any agency, division, or branch of the federal government or to services rendered under a contract therewith.
[ 1989 c 431 § 86; 1986 c 282 § 10.]
RCW 82.18.060 No multiple taxation of single transaction.
To prevent pyramiding and multiple taxation of a single transaction, the solid waste collection taxes imposed in this chapter shall not apply to any solid waste collection business using the services of another solid waste collection business for the transfer, storage, processing, or disposal of the waste collected during the transaction.
To be eligible for this exemption, a person first must be certified by the department of revenue as a solid waste collection business.
[ 1989 c 431 § 87; 1986 c 282 § 11.]
RCW 82.18.070 Applicability of general administrative provisions.
Chapter 82.32 RCW applies to the taxes imposed under this chapter.
[ 1989 c 431 § 88; 1986 c 282 § 12.]
RCW 82.18.080 Enforcement.
The department of revenue shall have the power to enforce the taxes imposed in this chapter through appropriate rules.
[ 1989 c 431 § 89; 1986 c 282 § 13.]