RCW 81.24.010
Companies to file reports of gross revenue and pay fees—Exempt companies.
(1) Every company subject to regulation by the commission, except those listed in subsection (3) of this section, shall, on or before the date specified by the commission for filing annual reports under RCW 81.04.080, file with the commission a statement on oath showing its gross operating revenue from intrastate operations for the preceding calendar year, or portion thereof, and pay to the commission a fee equal to one-tenth of one percent of the first fifty thousand dollars of gross operating revenue, plus two-tenths of one percent of any gross operating revenue in excess of fifty thousand dollars, except railroad companies which shall each pay to the commission a fee of up to two and one-half percent of its intrastate gross operating revenue. However, a class three railroad that does not haul crude oil must pay a fee equal to one and one-half percent of its intrastate gross operating revenue. The commission may, by rule, set minimum fees that do not exceed the cost of collecting the fees. The commission may by rule waive any or all of the minimum fee established pursuant to this section. Any railroad association that qualifies as a nonprofit charitable organization under the federal internal revenue code section 501(c)(3) is exempt from the fee required under this subsection.
(2) The percentage rates of gross operating revenue to be paid in any one year may be decreased by the commission for any class of companies subject to the payment of such fees, by general order entered before March 1st of such year, and for such purpose railroad companies are classified as class two. Every other company subject to regulation by the commission, for which regulatory fees are not otherwise fixed by law, shall pay fees as herein provided and shall constitute additional classes according to kinds of businesses engaged in.
(3) This section does not apply to private nonprofit transportation providers, auto transportation companies, charter party carriers and excursion service carriers, solid waste collection companies, motor freight carriers, household goods carriers, commercial ferries, and low-level radioactive waste storage facilities.
[ 2015 c 274 § 18; 2007 c 234 § 21; 2003 c 296 § 2; 1996 c 196 § 1; 1990 c 48 § 2; 1977 ex.s. c 48 § 1; 1969 ex.s. c 210 § 6; 1963 c 59 § 11; 1961 c 14 § 81.24.010. Prior: 1957 c 185 § 1; 1955 c 125 § 4; prior: 1939 c 123 § 1, part; 1937 c 158 § 1, part; 1929 c 107 § 1, part; 1923 c 107 § 1, part; 1921 c 113 § 1, part; RRS § 10417, part.]
NOTES:
Effective date—2015 c 274: See note following RCW 90.56.005.
Structure Revised Code of Washington
Chapter 81.24 - Regulatory Fees.
81.24.010 - Companies to file reports of gross revenue and pay fees—Exempt companies.
81.24.020 - Fees of auto transportation companies—Statement filing.
81.24.030 - Fees of every commercial ferry—Statement filing.
81.24.050 - Fees to approximate reasonable cost of regulation.
81.24.060 - Intent of legislature—Regulatory cost records to be kept by commission.
81.24.070 - Disposition of fees.
81.24.075 - Delinquent fee payments.
81.24.080 - Penalty for failure to pay fees—Disposition of fees and penalties.
81.24.090 - Pipeline safety fee—Reports—Procedure to contest fees—Regulatory incentive program.