BILL · 2003–04 SESSION · LATEST VERSION EHB 2030

HB 2030: Municipal b & o tax

Changing requirements regarding state and local tax to provide for municipal business and occupation tax uniformity and fairness.

Summary

  • Requires the Association of Washington Cities to adopt a model ordinance on municipal business and occupation taxes to address issues of uniformity and multiple taxation between municipal codes.
  • Requires cities that impose business and occupations taxes to comply with all requirements of the bill by December 31, 2004, or lose the authority to impose the tax.
  • Requires that by calendar 2008, cities that impose business and occupation taxes must allow businesses to apportion income from non-service activities based on location and from service activities based on a formula with payroll and service income factors.

From the House Bill Analysis (HB 2030), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 79, Laws of 2003
  1. IntroducedFeb 19, 2003
  2. Out of committeeMar 10, 2003
  3. Passed HouseMar 19, 2003
  4. Passed SenateApr 10, 2003
  5. GovernorApr 21, 2003
  6. LawApr 21, 2003
Prime sponsor
Lynn Kessler (D-24)
Introduced
February 19, 2003 in the House
Last action
April 21, 2003
Session law
Chapter 79, Laws of 2003
Requested by
Governor
Companion bill
SB 5900
Budget
Has a fiscal note

AN ACT Relating to changing requirements regarding state and local tax to provide for municipal business and occupation tax uniformity and fairness;

Sponsors

Votes

House · Final Passage

Passed March 19, 2003
Version voted on: EHB 2030
73 Yea 25 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat282400
Republican45100
How each member voted

Yea (73)

Senate · 3rd Reading & Final Passage

Passed April 10, 2003
Version voted on: EHB 2030
32 Yea 17 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat81600
Republican24100
How each member voted
6 other recorded votes (amendments, procedural motions)

Senate · Amendment 304 by Doumit (page 3, line 21)

April 9, 2003
Version voted on: EHB 2030
27 Yea 22 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat23100
Republican42100
How each member voted

Senate · Amendment 304 by Doumit (page 3, line 21)

April 9, 2003
Version voted on: EHB 2030
25 Yea 24 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat12300
Republican24100
How each member voted

Senate · Amendment 304 by Doumit (page 3, line 21)

April 9, 2003
Version voted on: EHB 2030
23 Yea 26 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat22200
Republican12400
How each member voted

Senate · Amendment 305 by Reardon (page 9, line 30)

April 9, 2003
Version voted on: EHB 2030
23 Yea 26 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat22200
Republican12400
How each member voted

Senate · Amendment 320 by Poulsen (page 3, line 21)

April 9, 2003
Version voted on: EHB 2030
24 Yea 25 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat23100
Republican12400
How each member voted

Senate · Amendment 321 by Reardon (page 9, line 30)

April 9, 2003
Version voted on: EHB 2030
24 Yea 25 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat23100
Republican12400
How each member voted

History

  1. Effective date 7/27/2003*. (EHB 2030)
  2. Chapter 79, 2003 Laws. (EHB 2030)
  3. Governor signed. (EHB 2030)
  4. Delivered to Governor. (EHB 2030)
  5. Third reading, passed; yeas, 32; nays, 17; absent, 0; excused, 0. (EHB 2030)
  6. Speaker signed. (EHB 2030)
  7. President signed. (EHB 2030)
  8. Placed on third reading by Rules Committee. (EHB 2030)
  9. Referred to Rules. (EHB 2030)
  10. Placed on second reading by Rules Committee. (EHB 2030)
  11. Made eligible to be placed on second reading. (EHB 2030)
  12. Passed to Rules Committee for second reading. (EHB 2030)
  13. Minority; do not pass. (EHB 2030)
  14. WM - Majority; do pass. (EHB 2030)
  15. First reading, referred to Ways & Means. (EHB 2030)
  16. Third reading, passed; yeas, 73; nays, 25; absent, 0; excused, 0. (EHB 2030)
  17. Rules suspended. Placed on Third Reading. (EHB 2030)
  18. Floor amendment(s) adopted. (EHB 2030)
  19. Placed on second reading by Rules Committee. (EHB 2030)
  20. Passed to Rules Committee for second reading. (EHB 2030)
  21. Minority; without recommendation. (EHB 2030)
  22. FIN - Majority; do pass. (EHB 2030)
  23. FIN - Executive action taken by committee. (EHB 2030)
  24. First reading, referred to Finance. (EHB 2030)

HB 2030 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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