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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />30 <br />31 <br />32 <br />33 <br />34 <br />35 <br />36 <br />37 <br />38 <br />39 <br />40 <br />Sec. 2. RCW 82.23B.020 and 2018 c 262 s 103 are each amended to <br />read as follows: <br />(1) An oil spill response tax is imposed on the privilege of <br />receiving: (a) Crude oil or petroleum products at a marine terminal <br />within this state from a waterborne vessel or barge operating on the <br />navigable waters of this state; or (b) crude oil or petroleum <br />products at a bulk oil terminal within this state from a tank car or <br />pipeline. The tax imposed in this section is levied upon the owner of <br />the crude oil or petroleum products immediately after receipt of the <br />same into the storage tanks of a marine or bulk oil terminal from a <br />tank car, pipeline, waterborne vessel, or barge at the rate of one <br />cent per barrel of crude oil or petroleum product received. <br />(2) In addition to the tax imposed in subsection (1) of this <br />section, an oil spill administration tax is imposed on the privilege <br />of receiving: (a) Crude oil or petroleum products at a marine <br />terminal within this state from a waterborne vessel or barge <br />operating on the navigable waters of this state; or (b) crude oil or <br />petroleum products at a bulk oil terminal within this state from a <br />tank car or pipeline. The tax imposed in this section is levied upon <br />the owner of the crude oil or petroleum products immediately after <br />receipt of the same into the storage tanks of a marine or bulk oil <br />terminal from a tank car, pipeline, waterborne vessel, or barge at <br />the rate of four cents per barrel of crude oil or petroleum product. <br />(3) The taxes imposed by this chapter must be collected by the <br />marine or bulk oil terminal operator from the taxpayer. If any person <br />charged with collecting the taxes fails to bill the taxpayer for the <br />taxes, or in the alternative has not notified the taxpayer in writing <br />of the taxes imposed, or having collected the taxes, fails to pay <br />them to the department in the manner prescribed by this chapter, <br />whether such failure is the result of the person's own acts or the <br />result of acts or conditions beyond the person's control, he or she, <br />nevertheless, is personally liable to the state for the amount of the <br />taxes. Payment of the taxes by the owner to a marine or bulk oil <br />terminal operator relieves the owner from further liability for the <br />taxes. <br />(4) Taxes collected under this chapter must be held in trust <br />until paid to the department. Any person collecting the taxes who <br />appropriates or converts the taxes collected is guilty of a gross <br />misdemeanor if the money required to be collected is not available <br />for payment on the date payment is due. The taxes required by this <br />p. 3 HB 1730 <br />