(1) Payment. Annually, the owner of an UST system must pay the following fees for each tank until the system has undergone permanent closure or a change-in-service:

(a) The state tank fee specified by the department under subsection (3) of this section; and

(b) Any applicable local tank fee approved by the department under WAC 173-360A-0130(6).

(2) Disposition. State and local tank fees collected under this section must be deposited in the account established under RCW 90.76.100.

(3) State tank fees. Effective July 1, 2018, the state tank fee is one hundred seventy-three dollars and eighty cents per tank. Annually, upon a finding by the department that a fee increase is necessary, the department may increase the state tank fee up to the fiscal growth factor for the next year. The fiscal growth factor is calculated by the office of financial management under RCW 43.135.025. The department must publish the new fee by March 1st before the year for which the new fee is effective. The new fee is effective from July 1st to June 30th of every year.

(4) Preemption of local tank fees. Except as provided under WAC 173-360A-0130(6), no local government may levy an annual tank fee on the ownership or operation of an underground storage tank.