WA People
BILL · 2019–20 SESSION · LATEST VERSION SHB 1403

HB 1403: Municipal B&O tax apportion.

Simplifying the administration of municipal business and occupation tax apportionment.

Summary

  • Modifies the apportionment formula for local business and occupation tax.
  • Establishes guidelines for taxpayers and tax administrators to request an alternative allocation and apportionment method.

From the Substitute Senate Bill Report (SHB 1403), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 101, Laws of 2019
  1. IntroducedJan 21, 2019
  2. Out of committeeFeb 12, 2019
  3. Passed HouseMar 4, 2019
  4. Passed SenateApr 12, 2019
  5. GovernorApr 23, 2019
  6. LawApr 23, 2019
Prime sponsor
Noel Frame (D-36)
Introduced
January 21, 2019 in the House
Last action
April 23, 2019
Session law
Chapter 101, Laws of 2019
Budget
Has a fiscal note
Versions
HB 1403, SHB 1403

AN ACT Relating to simplifying the administration of municipal business and occupation tax apportionment;

Sponsors

Prime sponsor: Noel Frame (D-36)

2 co-sponsors (0 Democrats, 2 Republicans)

Ed Orcutt R-20Drew Stokesbary R-31

Votes

House · Final Passage

Passed March 4, 2019
Version voted on: SHB 1403
96 Yea 0 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat55002
Republican41000
How each member voted

Yea (96)

Excused (2)

Permalink to this vote

Senate · 3rd Reading & Final Passage

Passed April 12, 2019
Version voted on: SHB 1403
47 Yea 0 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat28001
Republican19001
How each member voted

Excused (2)

Permalink to this vote

History

  1. Effective date 1/1/2020. (SHB 1403)
  2. Chapter 101, 2019 Laws. (SHB 1403)
  3. Governor signed. (SHB 1403)
  4. Delivered to Governor. (SHB 1403)
  5. President signed. (SHB 1403)
  6. Speaker signed. (SHB 1403)
  7. Third reading, passed; yeas, 47; nays, 0; absent, 0; excused, 2. (SHB 1403)
  8. Rules suspended. Placed on Third Reading. (SHB 1403)
  9. Placed on second reading by Rules Committee. (SHB 1403)
  10. Passed to Rules Committee for second reading. (SHB 1403)
  11. WM - Majority; do pass. (SHB 1403)
  12. First reading, referred to Ways & Means. (SHB 1403)
  13. Third reading, passed; yeas, 96; nays, 0; absent, 0; excused, 2. (SHB 1403)
  14. Rules suspended. Placed on Third Reading. (SHB 1403)
  15. 1st substitute bill substituted. (SHB 1403)
  16. 1st substitute bill substituted.
  17. Placed on second reading by Rules Committee. (SHB 1403)
  18. Placed on second reading by Rules Committee.
  19. Referred to Rules 2 Review. (SHB 1403)
  20. Referred to Rules 2 Review.
  21. FIN - Majority; 1st substitute bill be substituted, do pass. (SHB 1403)
  22. FIN - Majority; 1st substitute bill be substituted, do pass.
  23. First reading, referred to Finance.

HB 1403 in other sessions

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

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