82.27.010  <<  82.27.020 >>   82.27.025

Excise tax imposedDeductionMeasure of taxRatesAdditional tax imposed.

(1) In addition to all other taxes, licenses, or fees provided by law there is established an excise tax on the commercial possession of enhanced food fish as provided in this chapter. The tax is levied upon and shall be collected from the owner of the enhanced food fish whose possession constitutes the taxable event. The taxable event is the first possession in Washington by an owner after the enhanced food fish has been landed. Processing and handling of enhanced food fish by a person who is not the owner is not a taxable event to the processor or handler.
(2) A person in possession of enhanced food fish and liable to this tax may deduct from the price paid to the person from which the enhanced food fish (except oysters) are purchased an amount equal to a tax at one-half the rate levied in this section upon these products.
(3) The measure of the tax is the value of the enhanced food fish at the point of landing.
(4) The tax shall be equal to the measure of the tax multiplied by the rates for enhanced food fish as follows:
(a) Puget Sound Chinook, coho, and chum salmon and anadromous game fish: Five and twenty-five one-hundredths percent;
(b) Ocean waters, Columbia river, Willapa Bay, and Grays Harbor Chinook, coho, and chum salmon and anadromous game fish: Six and twenty-five one-hundredths percent;
(c) Pink and sockeye salmon: Three and fifteen one-hundredths percent;
(d) Other food fish and shellfish, except oysters, sea urchins, and sea cucumbers: Two and one-tenth percent;
(e) Oysters: Eight one-hundredths of one percent;
(f) Sea urchins: Two and one-tenth percent; and
(g) Sea cucumbers: Two and one-tenth percent.
(5) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (4) of this section.


FindingIntentEffective date2017 3rd sp.s. c 8: See notes following RCW 77.08.010.
Effective date2001 c 320: See note following RCW 11.02.005.
Effective date1999 c 126 § 3: "Section 3 of this act takes effect January 1, 2000." [ 1999 c 126 § 5.]
FindingContingent effective dateSeverability1993 sp.s. c 17: See notes following RCW 77.32.520.
ConstructionSeverabilityEffective dates1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
FindingsIntent1983 c 284: "The legislature finds that there are commercial fish buyers benefiting financially from the propagation of game fish in the state. The legislature recognizes that license fees obtained from sports fishermen support the majority of the production of these game fish. The legislature finds that commercial operations which benefit from the commercial harvest of these fish should pay a tax to assist in the funding of these facilities. However, the intent of the legislature is not to support the commercial harvest of steelhead and other game fish." [ 1983 c 284 § 8.]
SeverabilityEffective dates1982 1st ex.s. c 35: See notes following RCW 82.08.020.
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