Refunds, overpayments, and underpayments—Penalty for false statement.
(1) A person who has paid all or part of a vessel registration fee under this chapter is entitled to a refund if the amount was paid in error or if the vessel:
(a) Was destroyed before the new registration period began;
(b) Was permanently removed from Washington state before the new registration period began;
(c) Registration was purchased after the owner sold the vessel;
(d) Was registered in another jurisdiction after the Washington state registration had been purchased. Any full months of Washington state registration fees remaining after the application for out-of-state registration was made are refundable; or
(e) Registration was purchased before the vessel was sold and before the new registration period began. The person who paid the fee must return the unused, never-affixed decals to the department before the new registration period begins.
(2) The department shall refund overpayments of registration fees and watercraft excise tax under chapter
82.49 RCW that are ten dollars or more. A request for a refund is not required.
(3) The department shall certify refunds to the state treasurer as correct and being claimed in the time required by law. The state treasurer shall mail or deliver the amount of each refund to the person who is entitled to the refund.
(4) The department shall not authorize refunds of fees paid in error unless the claim is filed with the director within three years after the fees were paid.
(5) If, due to error, the department, county auditor or other agent, or subagent appointed by the director has failed to collect the full amount of the registration fee and watercraft excise tax due, and the underpayment is in the amount of ten dollars or more, the department shall charge and collect the additional amount to constitute full payment of the tax and fee.
(6) Any person who makes a false statement under which he or she obtains a refund to which he or she is not entitled under this section is guilty of a gross misdemeanor.
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Intent—Effective date—2003 c 53: See notes following RCW
2.48.180.
Five business-day notice—Vessel disposition or filing of report of sale.
(1) A vessel owner shall notify the department in writing within five business days after a vessel is or has been:
(a) Sold;
(b) Given as a gift to another person;
(c) Traded, either privately or to a vessel dealer;
(d) Donated to charity;
(e) Turned over to an insurance company or wrecking yard; or
(f) Disposed of.
(2) A report of sale is properly filed if it is received by the department within five business days after the date of sale or transfer and it includes:
(a) The date of sale or transfer;
(b) The owner's name and address;
(c) The name and address of the person acquiring the vessel;
(d) The vessel hull identification number and vessel registration number; and
(e) A date stamp by the department showing it was received on or before the fifth business day after the date of sale or transfer.
(3) The department shall:
(a) Provide or approve reports of sale forms;
(b) Provide a system enabling a vessel owner to submit reports of sale electronically;
(c) Immediately update the department's vessel record when a report of sale has been filed;
(d) Provide instructions on release of interest forms that allow the seller of a vessel to release their interest in a vessel at the same time a financial institution, as defined in RCW
30A.22.040, releases its lien on the vessel; and
(e) Send a report to the department of revenue that lists vessels for which a report of sale has been received but no transfer of ownership has taken place. The department shall send the report once each quarter.
NOTES:
Effective date—2015 c 148: "This act takes effect January 1, 2017." [
2015 c 148 s 2.]
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Moorage providers—Long-term moorage—Required information.
(1) A moorage provider that provides long-term moorage must obtain the following information and documentation from persons entering into long-term moorage agreements with the moorage provider:
(a) The name of the legal owner of the vessel;
(b) A local contact person and that person's address and telephone number, if different than the owner;
(c) The owner's address and telephone number;
(d) The vessel's hull identification number;
(e) If applicable, the vessel's coast guard registration;
(f) The vessel's home port;
(g) The date on which the moorage began;
(h) The vessel's country or state of registration and registration number; and
(i) Proof of vessel registration, a written statement of the lessee's intent to register a vessel, or an affidavit in a form and manner approved by the department certifying that the vessel is exempt from state vessel registration requirements as provided by RCW
88.02.570.
(2) For moorage agreements entered into effective on or after July 1, 2014, a long-term moorage agreement for vessels not registered in this state must include, in a form and manner approved by the department and the department of revenue, notice of state vessel registration requirements as provided by this chapter and tax requirements as provided by chapters
82.08, 82.12, and
82.49 RCW and listing requirements as provided by RCW
84.40.065.
(3) A moorage provider must maintain records of the information and documents required under this section for at least two years. Upon request, a moorage provider must:
(a) Permit any authorized agent of a requesting agency to:
(i) Inspect the moorage facility for vessels that are not registered as required by this chapter or listed as required under RCW
84.40.065; and
(ii) Inspect and copy records identified in subsection (1) of this section for vessels that the requesting agency determines are not properly registered or listed as required by law; or
(b) Provide to the requesting agency:
(i) Information as provided in subsection (1)(a), (c), (d), and (e) of this section; and
(ii) Information as provided in subsection (1)(b), (f), (g), (h), and (i) of this section for those vessels that the requesting agency subsequently determines are not registered as required by this chapter or listed as required under RCW
84.40.065.
(4) Requesting agencies must coordinate their requests to ensure that a moorage provider does not receive more than two requests per calendar year. For the purpose of enforcing vessel registration and vessel listing requirements, requesting agencies may share the results of information requests with each other.
(5) The information required to be collected under this section must be collected at the time the long-term moorage agreement is entered into and at the time of any renewals of the agreement. The moorage provider is not responsible for updating any changes in the information that occurs after the initial agreement is entered into or in the time period between agreement renewals.
(6) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Long-term moorage" means moorage provided for more than thirty consecutive days, unless the moorage is for a vessel that has been taken into custody under RCW
79.100.040.
(b) "Moorage facility" means any properties or facilities located in this state that are used for the moorage of vessels and are owned or operated by a moorage provider.
(c) "Moorage facility operator" has the same meaning as defined in RCW
53.08.310.
(d) "Moorage provider" means any public or private entity that owns or operates any moorage facility, including a moorage facility operator, private moorage facility operator, the state of Washington, or any other person.
(e) "Private moorage facility operator" has the same meaning as defined in RCW
88.26.010.
(f) "Requesting agency" means the department, the department of revenue, or the department of natural resources.
NOTES:
Application—Form and contents.
(1) The application for a certificate of title of a vessel must be made by the owner or the owner's representative to the department, county auditor or other agent, or subagent appointed by the director on a form furnished or approved by the department and must contain:
(a) A description of the vessel, including make, model, hull identification number, and type of body;
(b) The name and address of the person who is to be the registered owner of the vessel and, if the vessel is subject to a security interest, the name and address of the secured party; and
(c) Other information the department may require.
(2) The application for a certificate of title must be signed by the person applying to be the registered owner and be sworn to by that person under penalty of the perjury laws of this state that:
(a) The applicant is the owner or an authorized agent of the owner of the vessel; and
(b) The vessel is free of any claim of lien, mortgage, conditional sale, or other security interest of any person except the person or persons on the application as secured parties.
(3) The application for a certificate of title must be accompanied by:
(a) A draft, money order, certified bank check, or cash for all fees and taxes due for the application for the certificate of title; and
(b) The most recent certificate of title or other satisfactory evidence of ownership.
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Effective date—1985 c 258: See note following RCW
88.02.520.
Quick title—Application requirements—Subagents.
(1) The application for a quick title of a vessel must be made by the owner or the owner's representative to the department, participating county auditor or other agent, or subagent appointed by the director on a form furnished or approved by the department and must contain:
(a) A description of the vessel, including make, model, hull identification number, series, and body;
(b) The name and address of the person who is to be the registered owner of the vessel and, if the vessel is subject to a security interest, the name and address of the secured party; and
(c) Other information as may be required by the department.
(2) The application for a quick title must be signed by the person applying to be the registered owner and be sworn to by that person in the manner described under chapter
5.50 RCW. The department must keep a copy of the application.
(3) The application for a quick title must be accompanied by:
(a) All fees and taxes due for an application for a certificate of title, including a quick title service fee under RCW
88.02.640(1); and
(b) The most recent certificate of title or other satisfactory evidence of ownership.
(4) All applications for quick title must meet the requirements established by the department.
(5) For the purposes of this section, "quick title" means a certificate of title printed at the time of application.
(6) A subagent may process a quick title under this section only after (a) the department has instituted a process in which blank certificates of title can be inventoried; (b) the county auditor of the county in which the subagent is located has processed quick titles for a minimum of six months; and (c) the county auditor approves a request from a subagent in its county to process quick titles.
NOTES:
Application—Effective date—2011 c 326: See notes following RCW
46.12.555.
Application—Form and contents—Registration number and decal—Renewals—Marine oil refuse dump and holding tank information—Transfer.
(1) An application for a vessel registration must be made by the owner or the owner's authorized representative to the department, county auditor or other agent, or subagent appointed by the director on a form furnished or approved by the department. The application must contain:
(a) The name and address of each owner of the vessel;
(b) Other information the department may require; and
(c) The signature of at least one owner.
(2) The application for vessel registration must be accompanied by the:
(a) Vessel registration fee required under RCW
88.02.640(1)(k);
(b) Derelict vessel and invasive species removal fee under RCW
88.02.640(1)(b) and derelict vessel removal surcharge required under RCW
88.02.640(1)(c);
(c) Filing fee required under RCW
88.02.640(1)(f);
(d) License plate technology fee required under RCW
88.02.640(1)(g);
(e) License service fee required under RCW
88.02.640(1)(h);
(f) Watercraft excise tax required under chapter
82.49 RCW; and
(g) Beginning January 1, 2016, service fee required under RCW
46.17.040.
(3) Upon receipt of an application for vessel registration and the required fees and taxes, the department shall assign a registration number and issue a decal for each vessel. The registration number and decal must be issued and affixed to the vessel in a manner prescribed by the department consistent with the standard numbering system for vessels required in 33 C.F.R. Part 174. A valid decal affixed as prescribed must indicate compliance with the annual registration requirements of this chapter.
(4) Vessel registrations and decals are valid for a period of one year, except that the director may extend or diminish vessel registration periods and vessel decals for the purpose of staggered renewal periods. For registration periods of more or less than one year, the department may collect prorated annual registration fees and excise taxes based upon the number of months in the registration period.
(5) Vessel registrations are renewable every year in a manner prescribed by the department upon payment of the fees and taxes described in subsection (2) of this section. Upon renewing a vessel registration, the department shall issue a new decal to be affixed as prescribed by the department.
(6) When the department issues either a notice to renew a vessel registration or a decal for a new or renewed vessel registration, it shall also provide information on the location of marine oil recycling tanks and sewage holding tank pumping stations. This information must be provided to the department by the state parks and recreation commission in a form ready for distribution. The form must be developed and prepared by the state parks and recreation commission with the cooperation of the department of ecology. The department, the state parks and recreation commission, and the department of ecology shall enter into a memorandum of agreement to implement this process.
(7) A person acquiring a vessel from a dealer or a vessel already validly registered under this chapter shall, within fifteen days of the acquisition or purchase of the vessel, apply to the department, county auditor or other agent, or subagent appointed by the director for transfer of the vessel registration, and the application must be accompanied by a transfer fee as required in RCW
88.02.640(1)(o).
NOTES:
Effective date—2015 3rd sp.s. c 44: See note following RCW
46.68.395.
Effective date—2011 c 171 s 129: "Section 129 of this act takes effect June 30, 2012." [
2011 c 171 s 141.]
Expiration date—2011 c 171 s 128: "Section 128 of this act expires June 30, 2012." [
2011 c 171 s 140.]
Intent—Effective date—2011 c 171: See notes following RCW
4.24.210.
Effective date—2010 c 161 s 1020: "Section 1020 of this act takes effect June 30, 2012." [
2010 c 161 s 1239.]
Expiration date—2010 c 161 s 1019: "Section 1019 of this act expires June 30, 2012." [
2010 c 161 s 1240.]
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Effective date—2007 c 342 s 6: "Section 6 of this act takes effect June 30, 2012." [
2007 c 342 s 10.]
Expiration date—2007 c 342 s 5: "Section 5 of this act expires June 30, 2012." [
2007 c 342 s 9.]
Findings—Intent—2005 c 464: "The legislature finds that aquatic invasive species and freshwater aquatic algae are causing economic, environmental, and public health problems that affect the citizens and aquatic resources of our state. Many highly destructive species, such as the zebra mussel, are currently not found in Washington's waters and efforts should be made to prevent the introduction or spread of these aquatic invasive species into our state waters. Preventing new introductions is significantly less expensive and causes far less ecological damage than trying to control new infestations.
The legislature also finds that freshwater algae, particularly blue-green algae, are also seriously degrading the water quality and recreational value of a number of our lakes. Blue-green algae can produce toxins that inhibit recreational uses and pose a threat to humans and pets.
It is therefore the intent of the legislature to clarify the roles of the different state agencies involved in these issues in order to address the threat of aquatic invasive species and the problem caused by aquatic freshwater algae, and to provide a dedicated fund source to prevent and control further impacts." [
2005 c 464 s 1.]
Application—2005 c 464 s 2: "Section 2 of this act applies to vessel registration fees that are due or become due on or after August 1, 2005." [
2005 c 464 s 6.]
Expiration date—2005 c 464 s 2: "Section 2 of this act expires June 30, 2012." [
2005 c 464 s 7.]
Application—1993 c 244 s 38: "Section 38 of this act applies to registrations expiring June 30, 1995, and thereafter." [
1993 c 244 s 43.]
Intent—1993 c 244: See note following RCW
79A.60.010.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW
82.04.255.
Exemptions. (Effective until January 1, 2029.)
Vessel registration is required under this chapter except for the following:
(1) A military vessel owned by the United States government;
(2) A public vessel owned by the United States government, unless the vessel is a type used for recreation;
(3) A vessel clearly identified as being:
(a) Owned by a state, county, or city; and
(b) Used primarily for governmental purposes;
(4) A vessel either (a) registered or numbered under the laws of a country other than the United States or (b) having a valid United States customs service cruising license issued pursuant to 19 C.F.R. Sec. 4.94. Either vessel is exempt from registration only for the first sixty days of use on Washington state waters. On or before the sixty-first day of use on Washington state waters, any vessel in the state under this subsection must obtain a vessel visitor permit as required under RCW
88.02.610;
(5) A vessel that is currently registered or numbered under the laws of the state of principal operation or that has been issued a valid number under federal law. However, either vessel must be registered in Washington state if the state of principal operation changes to Washington state by the sixty-first day after the vessel arrives in Washington state;
(6)(a) A vessel owned by a nonresident if:
(i) The vessel is located upon the waters of this state exclusively for repairs, alteration, or reconstruction, or any testing related to these services;
(ii) An employee of the facility providing these services is on board the vessel during any testing; and
(iii) The nonresident files an affidavit with the department of revenue by the sixty-first day verifying that the vessel is located upon the waters of this state for these services.
(b) The nonresident must continue to file an affidavit every sixty days thereafter, as long as the vessel is located upon the waters of this state exclusively for repairs, alteration, reconstruction, or testing;
(7) A vessel equipped with propulsion machinery of less than ten horsepower that:
(a) Is owned by the owner of a vessel for which a valid vessel number has been issued;
(b) Displays the number of that numbered vessel followed by the suffix "1" in the manner prescribed by the department; and
(c) Is used as a tender for direct transportation between the numbered vessel and the shore and for no other purpose;
(8) A vessel under sixteen feet in overall length that has no propulsion machinery of any type or that is not used on waters subject to the jurisdiction of the United States or on the high seas beyond the territorial seas for vessels owned in the United States and are powered by propulsion machinery of ten or less horsepower;
(9) A vessel with no propulsion machinery of any type for which the primary mode of propulsion is human power;
(10) A vessel primarily engaged in commerce that has or is required to have a valid marine document as a vessel of the United States. A commercial vessel that the department of revenue determines has the external appearance of a vessel that would otherwise be required to register under this chapter, must display decals issued annually by the department of revenue that indicate the vessel's exempt status;
(11) A vessel primarily engaged in commerce that is owned by a resident of a country other than the United States;
(12) A vessel owned by a nonresident person brought into the state for use or enjoyment while temporarily within the state for not more than six months in any continuous twelve-month period that (a) is currently registered or numbered under the laws of the state of principal use or (b) has been issued a valid number under federal law. This type of vessel is exempt from registration only for the first sixty days of use on Washington state waters. On or before the sixty-first day of use on Washington state waters, any vessel under this subsection must obtain a nonresident vessel permit as required under RCW
88.02.620;
(13) A vessel used in this state by a nonresident individual possessing a valid use permit issued under RCW
82.08.700 or
82.12.700;
(14) A vessel held for sale by any licensed dealer; and
(15) A vessel with propulsion machinery that draws two hundred fifty watts or less and propels the vessel no faster than ten miles per hour and is not used on waters subject to the jurisdiction of the United States or on the high seas beyond the territorial seas for vessels owned in the United States.
NOTES:
Expiration date—2021 c 150; 2017 c 323; 2015 3rd sp.s. c 6 ss 802-805: See note following RCW
88.02.620.
Findings—Intent—Tax preference performance statement—2021 c 150; 2017 c 323; 2015 3rd sp.s. c 6 ss 802-805: See note following RCW
88.02.640.
Effective date—2016 c 114 s 2: "Section 2 of this act takes effect July 1, 2019." [
2016 c 114 s 4.]
Expiration date—2016 c 114 s 1: "Section 1 of this act expires July 1, 2019." [
2016 c 114 s 3.]
Effective dates—2015 3rd sp.s. c 6: See note following RCW
82.04.4266.
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Effective date—2007 c 22: See note following RCW
82.08.700.
Effective date—1998 c 198: "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 takes effect immediately [March 27, 1998]." [
1998 c 198 s 2.]
Effective date—1985 c 452: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1985." [
1985 c 452 s 2.]
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW
82.04.255.
Partial exemption from ad valorem taxes of ships and vessels exempt from excise tax under RCW
88.02.570(10): RCW
84.36.080.
Exemptions. (Effective January 1, 2029.)
Vessel registration is required under this chapter except for the following:
(1) A military vessel owned by the United States government;
(2) A public vessel owned by the United States government, unless the vessel is a type used for recreation;
(3) A vessel clearly identified as being:
(a) Owned by a state, county, or city; and
(b) Used primarily for governmental purposes;
(4) A vessel either (a) registered or numbered under the laws of a country other than the United States or (b) having a valid United States customs service cruising license issued pursuant to 19 C.F.R. Sec. 4.94. Either vessel is exempt from registration only for the first sixty days of use on Washington state waters. On or before the sixty-first day of use on Washington state waters, any vessel in the state under this subsection must obtain a vessel visitor permit as required under RCW
88.02.610;
(5) A vessel that is currently registered or numbered under the laws of the state of principal operation or that has been issued a valid number under federal law. However, either vessel must be registered in Washington state if the state of principal operation changes to Washington state by the sixty-first day after the vessel arrives in Washington state;
(6) A vessel owned by a nonresident if:
(a) The vessel is located upon the waters of this state exclusively for repairs, alteration, or reconstruction, or any testing related to these services;
(b) An employee of the facility providing these services is on board the vessel during any testing; and
(c) The nonresident files an affidavit with the department of revenue by the sixty-first day verifying that the vessel is located upon the waters of this state for these services.
The nonresident shall continue to file an affidavit every sixty days thereafter, as long as the vessel is located upon the waters of this state exclusively for repairs, alteration, reconstruction, or testing;
(7) A vessel equipped with propulsion machinery of less than ten horsepower that:
(a) Is owned by the owner of a vessel for which a valid vessel number has been issued;
(b) Displays the number of that numbered vessel followed by the suffix "1" in the manner prescribed by the department; and
(c) Is used as a tender for direct transportation between the numbered vessel and the shore and for no other purpose;
(8) A vessel under sixteen feet in overall length that has no propulsion machinery of any type or that is not used on waters subject to the jurisdiction of the United States or on the high seas beyond the territorial seas for vessels owned in the United States and are powered by propulsion machinery of ten or less horsepower;
(9) A vessel with no propulsion machinery of any type for which the primary mode of propulsion is human power;
(10) A vessel primarily engaged in commerce that has or is required to have a valid marine document as a vessel of the United States. A commercial vessel that the department of revenue determines has the external appearance of a vessel that would otherwise be required to register under this chapter, must display decals issued annually by the department of revenue that indicate the vessel's exempt status;
(11) A vessel primarily engaged in commerce that is owned by a resident of a country other than the United States;
(12) A vessel owned by a nonresident natural person brought into the state for use or enjoyment while temporarily within the state for not more than six months in any continuous twelve-month period that (a) is currently registered or numbered under the laws of the state of principal use or (b) has been issued a valid number under federal law. This type of vessel is exempt from registration only for the first sixty days of use on Washington state waters. On or before the sixty-first day of use on Washington state waters, any vessel under this subsection must obtain a nonresident vessel permit as required under RCW
88.02.620;
(13) A vessel used in this state by a nonresident individual possessing a valid use permit issued under RCW
82.08.700 or
82.12.700;
(14) A vessel held for sale by any licensed dealer; and
(15) A vessel with propulsion machinery that draws two hundred fifty watts or less and propels the vessel no faster than ten miles per hour and is not used on waters subject to the jurisdiction of the United States or on the high seas beyond the territorial seas for vessels owned in the United States.
NOTES:
Effective date—2016 c 114 s 2: "Section 2 of this act takes effect July 1, 2019." [
2016 c 114 s 4.]
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Effective date—2007 c 22: See note following RCW
82.08.700.
Effective date—1998 c 198: "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 takes effect immediately [March 27, 1998]." [
1998 c 198 s 2.]
Effective date—1985 c 452: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1985." [
1985 c 452 s 2.]
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW
82.04.255.
Partial exemption from ad valorem taxes of ships and vessels exempt from excise tax under RCW
88.02.570(10): RCW
84.36.080.
Nonresident vessel permit. (Effective until January 1, 2029.)
(1) A vessel owner who is a nonresident person must obtain a nonresident vessel permit on or before the 61st day of use in Washington state if the vessel:
(a) Is currently registered or numbered under the laws of the state or country of principal operation, has been issued a valid number under federal law, or has a valid United States customs service cruising license issued under 19 C.F.R. Sec. 4.94; and
(b) Has been brought into Washington state for not more than six months in any continuous 12-month period, and is used:
(i) For personal use; or
(ii) For the purposes of chartering a vessel with a captain or crew, as long as individual charters are for at least three or more consecutive days in duration. The permit also applies for the purposes of necessary transit to or from the start or end point of such a charter, but that transit time is not counted toward the duration of the charter.
(2) In addition to the requirements in subsection (1) of this section, a nonresident vessel owner that is not a natural person, or a nonresident vessel owner who is a natural person who intends to charter the vessel with a captain or crew as provided in subsection (1)(b)(ii) of this section, may only obtain a nonresident vessel permit if:
(a) The vessel is at least 30 feet in length, but no more than 200 feet in length;
(b) No Washington state resident owns the vessel or is a principal, as defined in RCW
82.32.865, of the nonresident person which owns the vessel; and
(c) The department of revenue has provided the nonresident vessel owner written approval authorizing the permit as provided in RCW
82.32.865.
(3) A nonresident vessel permit:
(a) May be obtained from the department, county auditor or other agent, or subagent appointed by the director;
(b) Must show the date the vessel first came into Washington state; and
(c) Is valid for two months.
(4) The department, county auditor or other agent, or subagent appointed by the director must collect the fee required in RCW
88.02.640(1)(i) when issuing nonresident vessel permits.
(5) A nonresident vessel permit is not required under this section if the vessel is used in conducting temporary business activity within Washington state.
(6) For any permits issued under this section to a nonresident vessel owner that is not a natural person, or for any permits issued to a natural person who intends to charter the vessel with a captain or crew as provided in subsection (1)(b)(ii) of this section, the department must maintain a record of the following information and provide it to the department of revenue quarterly or as otherwise mutually agreed to by the department and department of revenue:
(a) The name of the record owner of the vessel;
(b) The vessel's hull identification number;
(c) The amount of the fee paid under RCW
88.02.640(5);
(d) The date the vessel first entered the waters of this state;
(e) The expiration date for the permit; and
(f) Any other information mutually agreed to by the department and department of revenue.
(7) The department must adopt rules to implement this section, including rules on issuing and displaying the nonresident vessel permit.
NOTES:
Expiration date—2023 c 374 s 23: "Section 23 of this act expires January 1, 2029." [
2023 c 374 s 27.]
Expiration date—2021 c 150: "Sections 1 through 3 of this act expire January 1, 2029." [
2021 c 150 s 7.]
Expiration date—2021 c 150; 2017 c 323; 2015 3rd sp.s. c 6 ss 802-805: "(1) Sections 802 and 804, chapter 6, Laws of 2015 3rd sp. sess. expire January 1, 2029;
(2) Section 803, chapter 6, Laws of 2015 3rd sp. sess. expires January 1, 2029; and
Effective dates—2015 3rd sp.s. c 6: See note following RCW
82.04.4266.
Findings—Intent—Tax preference performance statement—2021 c 150; 2017 c 323; 2015 3rd sp.s. c 6 ss 802-805: See note following RCW
88.02.640.
Intent—Effective date—2011 c 171: See notes following RCW
4.24.210.
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Nonresident vessel permit. (Effective January 1, 2029.)
(1) A vessel owner who is a nonresident natural person shall apply for a nonresident vessel permit on or before the sixty-first day of use in Washington state if the vessel:
(a) Is currently registered or numbered under the laws of the state of principal operation or has been issued a valid number under federal law; and
(b) Has been brought into Washington state for personal use for not more than six months in any continuous twelve-month period.
(2) A nonresident vessel permit:
(a) May be obtained from the department, county auditor or other agent, or subagent appointed by the director;
(b) Must show the date the vessel first came into Washington state; and
(c) Is valid for two months.
(3) The department, county auditor or other agent, or subagent appointed by the director shall collect the fee required in *RCW
88.02.640(1)(h) when issuing nonresident vessel permits.
(4) A nonresident vessel permit is not required under this section if the vessel is used in conducting temporary business activity within Washington state.
(5) The department shall adopt rules to implement this section, including rules on issuing and displaying the nonresident vessel permit.
NOTES:
*Reviser's note: RCW
88.02.640 was amended by 2012 c 74 s 16, changing subsection (1)(h) to subsection (1)(i).
Intent—Effective date—2011 c 171: See notes following RCW
4.24.210.
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
TITLE/REGISTRATION FEES AND DISTRIBUTION
Fees by type—Disposition, distribution. (Effective until January 1, 2029.)
(1) In addition to any other fees and taxes required by law, the department, county auditor or other agent, or subagent appointed by the director must charge the following vessel fees and surcharge:
FEE | AMOUNT | AUTHORITY | DISTRIBUTION |
(a) Dealer temporary permit | $5.00 | | General fund |
(b) Derelict vessel and invasive species removal | Subsection (3) of this section | Subsection (3) of this section | Subsection (3) of this section |
(c) Derelict vessel removal surcharge | $1.00 | Subsection (4) of this section | Subsection (4) of this section |
(d) Duplicate certificate of title | $1.25 | | General fund |
(e) Duplicate registration | $1.25 | | General fund |
(f) Filing | | | |
(g) License plate technology | | | |
(h) License service | | | |
(i) Nonresident vessel permit | Subsection (5) of this section | | Subsection (5) of this section |
(j) Quick title service | $50.00 | | Subsection (7) of this section |
(k) Registration | $10.50 | | |
(l) Replacement decal | $1.25 | | General fund |
(m) Service fee | | | |
(n) Title application | $5.00 | | General fund |
(o) Transfer | $1.00 | | General fund |
(p) Vessel visitor permit | $30.00 | | Subsection (6) of this section |
(2) The five dollar dealer temporary permit fee required in subsection (1) of this section must be credited to the payment of registration fees at the time application for registration is made.
(3) The derelict vessel and invasive species removal fee required in subsection (1) of this section is five dollars and must be distributed as follows:
(a) Two dollars must be deposited in the aquatic invasive species management account created in RCW
77.135.200;
(b) One dollar must be deposited into the aquatic algae control account created in RCW
43.21A.667; and
(c) Two dollars must be deposited in the derelict vessel removal account created in RCW
79.100.100.
(4) In addition to other fees required in this section, an annual derelict vessel removal surcharge of one dollar must be charged with each vessel registration. The surcharge is to address the significant backlog of derelict vessels accumulated in Washington waters that pose a threat to the health and safety of the people and to the environment and must be deposited into the derelict vessel removal account created in RCW
79.100.100.
(5)(a) The amount of the nonresident vessel permit fee is:
(i) For a vessel owned by a nonresident natural person, twenty-five dollars; and
(ii) For a nonresident vessel owner that is not a natural person, the fee is equal to:
(A) Twenty-five dollars per foot for vessels between thirty and ninety-nine feet in length;
(B) Thirty dollars per foot for vessels between one hundred and one hundred twenty feet in length; and
(C) Thirty-seven dollars and fifty cents per foot for vessels between one hundred twenty-one and two hundred feet in length. The fee must be multiplied by the extreme length of the vessel in feet, rounded up to the nearest whole foot.
(b) The fee must be paid by the vessel owner to the department. Any moneys remaining from the fee after the payment of costs to administer the permit must be allocated to counties by the state treasurer for approved boating safety programs under RCW
88.02.650.
(c) In addition to the applicable fees under this section, vessel owners who obtain a nonresident vessel permit for the purposes of chartering their vessel with a captain or crew are subject to use tax as provided in RCW
82.12.799.
(6) The thirty dollar vessel visitor permit fee must be distributed as follows:
(a) Five dollars must be deposited in the derelict vessel removal account created in RCW
79.100.100;
(b) The department may keep an amount to cover costs for providing the vessel visitor permit;
(c) Any moneys remaining must be allocated to counties by the state treasurer for approved boating safety programs under RCW
88.02.650; and
(d) Any fees required for licensing agents under RCW
46.17.005 are in addition to any other fee or tax due for the titling and registration of vessels.
(7)(a) The fifty dollar quick title service fee must be distributed as follows:
(i) If the fee is paid to the director, the fee must be deposited to the general fund.
(ii) If the fee is paid to the participating county auditor or other agent appointed by the director, twenty-five dollars must be deposited to the general fund. The remainder must be retained by the county treasurer in the same manner as other fees collected by the county auditor.
(iii) If the fee is paid to a subagent appointed by the director, twenty-five dollars must be deposited to the general fund. The remaining twenty-five dollars must be distributed as follows: Twelve dollars and fifty cents must be retained by the county treasurer in the same manner as other fees collected by the county auditor and twelve dollars and fifty cents must be retained by the subagent.
(b) For the purposes of this subsection, "quick title" has the same meaning as in RCW
88.02.540.
(8) The department, county auditor or other agent, or subagent appointed by the director shall charge the service fee under subsection (1)(m) of this section beginning January 1, 2016.
NOTES:
Expiration date—2021 c 150: See note following RCW
88.02.620.
Findings—Intent—Tax preference performance statement—2021 c 150; 2017 c 323; 2015 3rd sp.s. c 6 ss 802-805: "(1)(a) The legislature finds that a robust maritime industry is crucial for the state's economic vitality. The legislature further finds that:
(i) The joint task force for economic resilience of maritime and manufacturing established policy goals to continue efforts towards developing a robust maritime industry in the state;
(ii) The maritime industry has a direct and indirect impact on jobs in the state;
(iii) Many of the cities and towns impacted by the maritime industry are often small with limited resources to encourage economic growth, heavily relying on the maritime industry for local jobs and revenues in the community;
(iv) Keeping Washington competitive with other cruising destinations is essential to continue to build a robust maritime economy in the state; and
(v) Tax incentives are an imperative component to improve the state's overall competitiveness in this sector.
(b) Therefore, the legislature intends to:
(i) Bolster the maritime industry in the state by incentivizing larger vessel owners to use Washington waters for recreational boating to increase economic activity and jobs in coastal communities and inland water regions of the state;
(ii) Achieve this objective in a fiscally responsible manner and require analysis of specific metrics to ensure valuable state resources are being used to accomplish the intended goal; and
(iii) Provide limited, short-term tax relief to entity-owned nonresident vessel owners that currently are not afforded the same benefits as other nonresident vessel owners.
(2)(a) This subsection is the tax preference performance statement for the entity-owned nonresident vessel tax preference established in section 803 of this act. The performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(b) The legislature categorizes this tax preference as one intended to accomplish the purposes indicated in RCW
82.32.808(2)(c) and one intended to improve the state's competitiveness with other nearby cruising destinations.
(c) It is the legislature's specific public policy objective to increase economic activity and jobs related to the maritime industry by providing a tax preference for large entity-owned nonresident vessels to increase the length of time these vessels cruise Washington waters in turn strengthening the maritime economy in the state.
(d) To measure the effectiveness of the tax preference provided in part VIII, chapter 6, Laws of 2015 3rd sp. sess. in achieving the public policy objective in (c) of this subsection, the joint legislative audit and review committee must provide the following in a published evaluation of this tax preference by December 31, 2028:
(i) A comparison of the gross and taxable revenue generated by businesses that sell or provide maintenance or repair of vessels, prior to and after the enactment of this tax preference;
(ii) Analysis of retail sales taxes collected from the restaurant and service industries in coastal and inlet coastal jurisdictions, for both counties and cities, for periods prior to and after the enactment of this tax preference;
(iii) Employment and wage trends for businesses described in (d)(i) and (ii) of this subsection, for periods prior to and after the enactment of this tax preference;
(iv) Descriptive statistics for the number of permits sold each year in addition to the following information:
(A) The cost for each permit by strata of vessel length;
(B) The jurisdiction of ownership for the nonresident vessel; and
(C) The amount of use tax that would have been due based on the estimated value of the vessel;
(v) A comparison of the number of registered entity-owned and individually owned vessels registered in Washington prior to and after the enactment of this tax preference; and
(vi) Data and analysis for Washington's main cruising destination competitors, specifically looking at tax preferences provided in those jurisdictions, vessel industry income data, and any additional relevant information to compare Washington's maritime climate with its competitors.
Expiration date—2021 c 150; 2017 c 323; 2015 3rd sp.s. c 6 ss 802-805: See note following RCW
88.02.620.
Effective date—2015 3rd sp.s. c 44: See note following RCW
46.68.395.
Effective dates—2015 3rd sp.s. c 6: See note following RCW
82.04.4266.
Effective date—2015 2nd sp.s. c 1: See note following RCW
46.68.025.
Application—Effective date—2011 c 326: See notes following RCW
46.12.555.
Intent—Effective date—2011 c 171: See notes following RCW
4.24.210.
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Fees by type—Disposition, distribution. (Effective January 1, 2029.)
(1) In addition to any other fees and taxes required by law, the department, county auditor or other agent, or subagent appointed by the director shall charge the following vessel fees and surcharge:
FEE | AMOUNT | AUTHORITY | DISTRIBUTION |
(a) Dealer temporary permit | $5.00 | | General fund |
(b) Derelict vessel and invasive species removal | Subsection (3) of this section | Subsection (3) of this section | Subsection (3) of this section |
(c) Derelict vessel removal surcharge | $1.00 | Subsection (4) of this section | Subsection (4) of this section |
(d) Duplicate certificate of title | $1.25 | | General fund |
(e) Duplicate registration | $1.25 | | General fund |
(f) Filing | | | |
(g) License plate technology | | | |
(h) License service | | | |
(i) Nonresident vessel permit | $25.00 | | Subsection (5) of this section |
(j) Quick title service | $50.00 | | Subsection (7) of this section |
(k) Registration | $10.50 | | |
(l) Replacement decal | $1.25 | | General fund |
(m) Service fee | | | |
(n) Title application | $5.00 | | General fund |
(o) Transfer | $1.00 | | General fund |
(p) Vessel visitor permit | $30.00 | | Subsection (6) of this section |
(2) The five dollar dealer temporary permit fee required in subsection (1) of this section must be credited to the payment of registration fees at the time application for registration is made.
(3) The derelict vessel and invasive species removal fee required in subsection (1) of this section is five dollars and must be distributed as follows:
(a) Two dollars must be deposited in the aquatic invasive species management account created in RCW
77.135.200;
(b) One dollar must be deposited into the aquatic algae control account created in RCW
43.21A.667; and
(c) Two dollars must be deposited in the derelict vessel removal account created in RCW
79.100.100.
(4) In addition to other fees required in this section, an annual derelict vessel removal surcharge of one dollar must be charged with each vessel registration. The surcharge is to address the significant backlog of derelict vessels accumulated in Washington waters that pose a threat to the health and safety of the people and to the environment and must be deposited into the derelict vessel removal account created in RCW
79.100.100.
(5) The twenty-five dollar nonresident vessel permit fee must be paid by the vessel owner to the department for the cost of providing the identification document by the department. Any moneys remaining from the fee after the payment of costs must be allocated to counties by the state treasurer for approved boating safety programs under RCW
88.02.650.
(6) The thirty dollar vessel visitor permit fee must be distributed as follows:
(a) Five dollars must be deposited in the derelict vessel removal account created in RCW
79.100.100;
(b) The department may keep an amount to cover costs for providing the vessel visitor permit;
(c) Any moneys remaining must be allocated to counties by the state treasurer for approved boating safety programs under RCW
88.02.650; and
(d) Any fees required for licensing agents under RCW
46.17.005 are in addition to any other fee or tax due for the titling and registration of vessels.
(7)(a) The fifty dollar quick title service fee must be distributed as follows:
(i) If the fee is paid to the director, the fee must be deposited to the general fund.
(ii) If the fee is paid to the participating county auditor or other agent appointed by the director, twenty-five dollars must be deposited to the general fund. The remainder must be retained by the county treasurer in the same manner as other fees collected by the county auditor.
(iii) If the fee is paid to a subagent appointed by the director, twenty-five dollars must be deposited to the general fund. The remaining twenty-five dollars must be distributed as follows: Twelve dollars and fifty cents must be retained by the county treasurer in the same manner as other fees collected by the county auditor and twelve dollars and fifty cents must be retained by the subagent.
(b) For the purposes of this subsection, "quick title" has the same meaning as in RCW
88.02.540.
(8) The department, county auditor or other agent, or subagent appointed by the director shall charge the service fee under subsection (1)(m) of this section beginning January 1, 2016.
NOTES:
Effective date—2015 3rd sp.s. c 44: See note following RCW
46.68.395.
Effective date—2015 2nd sp.s. c 1: See note following RCW
46.68.025.
Application—Effective date—2011 c 326: See notes following RCW
46.12.555.
Intent—Effective date—2011 c 171: See notes following RCW
4.24.210.
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
DEALER REGISTRATION
Requirements—Surety bond—Fees.
(1) Each vessel dealer in this state shall:
(a) Obtain a vessel dealer license from the department in a manner prescribed by the department in accordance with rules adopted under chapter
34.05 RCW;
(b) File a surety bond in the amount of five thousand dollars, running to the state of Washington. The surety bond must be:
(i) Issued by a surety company authorized to do business in the state of Washington;
(ii) Approved by the attorney general as to form; and
(iii) Conditioned that the vessel dealer shall conduct business as required under this chapter; and
(c) Pay the vessel dealer license and vessel dealer display decal fees as provided by rules adopted by the department. All vessel dealer license and vessel dealer display decal fees collected under this section must be deposited with the state treasurer and credited to the general fund.
(2) A vessel dealer selling fewer than sixteen vessels per year having a retail value of no more than two thousand dollars each is not required to file a bond as provided in subsection (1)(b) of this section.
(3) The director shall establish by rule vessel dealer license and vessel dealer display decal fees at a sufficient level to defray the costs of administering the vessel dealer license program.
(4) The department shall issue vessel dealer licenses with staggered annual expiration dates when:
(a) The completed vessel dealer application has been satisfactorily filed;
(b) The department determines that the applicant is eligible as determined by department rules; and
(c) No denial proceeding is in effect.
(5) A vessel consignor or purchaser who has suffered any loss or damage by reason of an act or omission by a vessel dealer that constitutes a violation of this chapter may institute an action for recovery against the vessel dealer and the surety upon the bond. Successive recoveries against the bond are permitted, but the aggregate liability of the surety to all persons may not exceed the amount of the bond. Upon exhaustion of the penalty of the bond or cancellation of the bond by the surety, the vessel dealer license must automatically be deemed canceled.
(6) Vessel dealer license numbers are not transferable.
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Effective date—1987 c 149: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1987." [
1987 c 149 s 15.]
Denial, suspension, or revocation of vessel dealer license—Penalties—Subterfuge.
(1) Except as otherwise provided in this chapter, the director may by order deny, suspend, or revoke a vessel dealer license, or in lieu of or in addition to, may by order assess monetary penalties of a civil nature not to exceed one thousand dollars per violation, if the director finds that the applicant or licensee:
(a) Is applying for a dealer's license or has obtained a dealer's license for the purpose of evading excise taxes on vessels;
(b) Has been adjudged guilty of a felony that directly relates to marine trade and the time elapsed since the adjudication is less than ten years. For purposes of this section, "adjudged guilty" means, in addition to a final conviction in court, an unvacated forfeiture of bail or collateral deposited to secure a defendant's appearance in court, the payment of a fine, a plea of guilty, or a finding of guilt regardless of whether the sentence is deferred or the penalty is suspended;
(c) Has failed to comply with the trust account requirements of this chapter;
(d) Has failed to transfer a certificate of title to a purchaser as required in this chapter;
(e) Has misrepresented the facts at the time of application for registration or renewal; or
(f) Has failed to comply with applicable provisions of this chapter or any rules adopted under it.
(2) The director may deny a vessel dealer license under this chapter if the application is a subterfuge that conceals the real person in interest whose vessel dealer license has been denied, suspended, or revoked for cause under this chapter and (a) the terms have not been fulfilled or a civil penalty has not been paid or (b) the director finds that the application was not filed in good faith. This subsection does not prevent the department from taking an action against a current vessel dealer licensee.
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Effective date—1987 c 149: See note following RCW
88.02.710.