Enhanced Food Fish Excise Tax Return Form - 2003 (Page 2 of 4) in pdf

Chapter 82.27 RCW

TAX ON ENHANCED FOOD FISH

82.27.010 Definitions. As used in this chapter, the following terms

(e) Sea urchins: Four and six-tenths percent through December 31

have the meanings indicated unless the context clearly requires

2005, and two and one-tenth percent thereafter; and

otherwise.

(f) Sea cucumbers: Four and six-tenths percent through

(1) “Enhanced food fish” includes all species of food fish, except all

December 31, 2005, and two and one-tenth percent thereafter.

species of tuna, mackerel, and jack; shellfish; and anadromous

(5) An additional tax is imposed equal to the rate specified in

game fish, including byproducts and parts thereof, originating

RCW 82.02.030 multiplied by the tax payable under

within the territorial and adjacent waters of Washington and

subsection (4) of this section. [1999 c 126 § 3; 1993 sp.s. c 17

salmon originating from within the territorial and adjacent waters of

§ 12; 1985 c 413 § 2; 1983 2nd ex.s. c 3 § 17; 1983 c 284 § 6;

Oregon, Washington, and British Columbia, and all troll-caught

1982 1st ex.s. c 35 § 10; 1980 c 98 § 2.]

Chinook salmon originating from within the territorial and adjacent

82.27.030 Exemptions. The tax imposed by RCW 82.27.020 shall

waters of southeast Alaska. As used in this subsection, “adjacent”

waters of Oregon, Washington, and Alaska are those comprising

not apply to: (1) Enhanced food fish originating outside the state

which enters the state as (a) frozen enhanced food fish or (b)

the United States fish conservation zone; “adjacent” waters of

enhanced food fish packaged for retail sales; (2) the growing,

British Columbia are those comprising the Canadian two hundred

mile exclusive economic zone; and “southeast Alaska” means that

processing, or dealing with food fish or shell fish which are raised

from eggs, fry or larvae and which are under the physical control of

portion of Alaska south and east of Cape Suckling to the

the grower at all times until being sold or harvested; and (3) food fish,

Canadian border. For purposes of this chapter, point of origination

is established by a document which identifies the product and

shellfish, anadromous game fish, and byproducts or parts of food fish

shipped from outside the state which enter the state, except as

state or province in which it originates, including, but not limited to

provided in RCW 82.27.010. The taxpayer must have documentation

fish tickets, bills of lading, invoices, or other documentation

required to be kept by governmental agencies.

showing shipping origination of fish exempt under this subsection to

qualify for exemption. Such documentation includes, but is not limited

(2) “Commercial” means related to or connected with buying, selling,

to fish tickets, bills of lading, invoices, or other documentation

bartering, or processing.

required to be kept by governmental agencies. (Chapter 7, Laws of

(3) “Possession” means the control of enhanced food fish by the

1995, Section 1)

owner and includes both actual and constructive possession.

82.27.040 Credit for taxes paid to other taxing authority. A credit

Constructive possession occurs when the person has legal

shall be allowed against the tax imposed by RCW 82.27.020 upon

ownership but not actual possession of the enhanced food fish.

enhanced food fish with respect to any tax previously paid on that

(4) “Anadromous game fish” means steelhead trout and anadromous

same enhanced food fish to any other legally established taxing

cutthroat trout and Dolly Varden char and includes byproducts and

authority. To qualify for a credit, the owner of the enhanced food fish

also parts of anadromous game fish, whether fresh, frozen,

must have documentation showing a tax was paid in another

canned or otherwise.

jurisdiction. (Chapter 413, Laws of 1985, Section 4.)

(5) “Landed” means the act of physically placing enhanced food fish

82.27.050 Application of excise taxes’ administrative provisions

(a) on a tender in the territorial waters of Washington; or (b) on

and definitions. All of the provisions of chapters 82.02 and 82.32

any land within or without the state of Washington including

RCW shall be applicable and have full force and effect with respect to

wharves, piers, or any extension therefrom. (Chapter 372,

taxes imposed under this chapter. The meaning attributed to words

Laws of 1995, Section 3.)

and phrases in chapter 82.04 RCW, insofar as applicable, shall have

full force and effect with respect to taxes imposed under this chapter.

82.27.020 Excise tax imposed - Deduction - Measure of tax -

[1980 c 98 § 5.]

Rates - Additional tax imposed. (Effective January 1, 2000)

82.27.060 Payment of tax - Remittance - Returns. The taxes levied

(1) In addition to all other taxes, licenses, or fees provided by law

by this chapter shall be due for payment monthly and remittance

there is established an excise tax on the commercial possession

therefore shall be made within twenty-five days after the end of the

of enhanced food fish as provided in this chapter. The tax is levied

month in which the taxable activity occurs. The taxpayer on or before

upon and shall be collected from the owner of the enhanced food

the due date shall make out a signed return, setting out such

fish whose possession constitutes the taxable event. The taxable

information as the department of revenue may require, including the

event is the first possession in Washington by an owner.

gross measure of the tax, and deductions, credits, or exemptions

Processing and handling of enhanced food fish by a person who is

claimed, and the amount of tax due for the preceding monthly period,

not the owner is not a taxable event to the processor or handler.

which amount shall be transmitted to the department along with the

(2) A person in possession of enhanced food fish and liable to this tax

return.

may deduct from the price paid to the person from which the

The department may relieve any taxpayer from the obligation of filing

enhanced food fish (except oysters) is purchased an amount equal

a monthly return and may require the return to cover other periods,

to a tax at one-half the rate levied in this section upon these

but in no event may periodic returns be filed for a period greater than

products.

one year. In such cases tax payments are due on or before the last

(3) The measure of the tax for all enhanced food fish, including retail-

day of the month following the end of the period. [1990 c 214 § 1;

eligible fish sold with a direct retail endorsement pursuant to RCW

1980 c 98 § 6.]

77.65.510, is the comparable sales price for similar species of fish

82.27.070 Deposit of taxes. All taxes collected by the department of

at the point of landing.

revenue under this chapter shall be deposited in the state general

(4) The tax shall be equal to the measure of the tax multiplied by the

fund except for the excise tax on anadromous game fish, which shall

rates for enhanced food fish as follows:

be deposited in the wildlife fund, and, during the period January 1,

(a) Chinook, coho, and chum salmon and anadromous game fish:

2000, to December 31, 2005, twenty-five forty-sixths of the revenues

five and twenty-five one-hundredths percent.

derived from the excise tax on sea urchins collected under RCW

82.27.020 shall be deposited into the sea urchin dive fishery account

(b) Pink and sockeye salmon: three and fifteen one-hundredths

created in RCW 75.30.210, and twenty-five forty-sixths of the

percent.

revenues derived from the excise tax on sea cucumbers collected

under RCW 82.27.020 shall be deposited into the sea cucumber dive

sea cucumbers: two and one-tenth percent.

fishery account created in RCW 75.30.250.

Oysters: eight one-hundredths of one percent

(d)

[1999 c 126 § 4; 1988 c 36 § 61; 1983 c 284 § 7; 1980 c 98 § 7.]

REV 41 0073 (11/5/03)

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Enhanced Food Fish Excise Tax Return Form - 2003 Page 2

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