SHB 1403 is the final leg of the three-legged stool required with the passage of 2017’s EHB 2005. EHB 2005 required:

• Cities with a business license must adopt the model ordinance threshold language by January 1, 2019; and
• Cities with a business license need to either become a partner with the Department of Revenue Business License Service (BLS) or participate in the FileLocal program; and
• The Local Business and Occupation Apportionment Task Force must recommend changes to simplify the two-factor apportionment formula.

SHB 1403 would implement the apportionment task force recommendations.

The bill was amended in the House to push the effective date to January 1, 2020 from 90 days after adjournment of session.

Dates to remember

The bill will be heard on Tuesday, March 19 in the Senate Ways & Means Committee at 3:30 pm.