CERTIFICATION OF ENROLLMENT

                        HOUSE BILL 2480

                        53rd Legislature

                      1994 Regular Session

Passed by the House March 10, 1994   Yeas 95   Nays 0 Speaker of the       House of Representatives Passed by the Senate March 9, 1994   Yeas 45   Nays 0

CERTIFICATE I, Marilyn Showalter, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 2480 as passed by the House of Representatives and the Senate on the dates hereon set forth.

President of the Senate

Chief Clerk

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                   State of Washington

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                          HOUSE BILL 2480

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            AS RECOMMENDED BY THE CONFERENCE COMMITTEE

             Passed Legislature - 1994 Regular Session

State of Washington      53rd Legislature     1994 Regular Session

By Representatives G. Fisher and Foreman; by request of Department of Revenue

Read first time 01/17/94.  Referred to Committee on Revenue.

Relating to the taxation of manufacturers of fish products.

    AN ACT Relating to the taxation of manufacturers of fish products; adding a new section to chapter 82.04 RCW; adding a new section to chapter 75.20 RCW; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

    The tax imposed by RCW 82.04.240 does not apply to cleaning fish.  "Cleaning fish" means the removal of the head, fins, or viscera from fresh fish without further processing, other than freezing.

NEW SECTION. Sec. 2.  A new section is added to chapter 75.20 RCW to read as follows:

    Local governments shall not charge permit fees for fish enhancement projects that are proposed by state agencies, cooperative groups, and regional fisheries enhancement groups.

NEW SECTION. Sec. 3.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately.

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