(1) Any locally imposed excise tax: (a) Is due at the time of registration of a vehicle; (b) Must be paid in full before any registration certificate or license tab may be issued; (c) Is in addition to any other vehicle license fees required by law; (d) Must be collected by the department, county auditor or other agent, or subagent appointed by the director of licensing before issuing the registration certificate; (e) Must be collected for each registration year; and (f) Must be levied for one full registration year beginning on the date of the calendar year designated by the department and ending on the same date of the next succeeding calendar year. For vehicles registered under chapter 46.87 RCW, proportional registration, and for vehicle dealer plates issued under chapter 46.70 RCW, the registration year is the period provided in those chapters. However, the tax shall in no case be less than two dollars except for proportionally registered vehicles. (2) A vehicle is deemed registered for the first time in this state when the vehicle was not previously registered by this state for the registration year immediately preceding the registration year in which the application for registration is made or when the vehicle has been registered in another jurisdiction subsequent to any prior registration in this state. (3) An additional tax may not be imposed under this chapter on any vehicle when the certificate of title is being transferred if the tax has already been paid for the registration year or fraction of a registration year in which transfer of ownership occurs. [ 2010 c 161 s 911; 2006 c 318 s 3; 1990 c 42 s 304; 1981 c 222 s 12; 1979 c 158 s 233; 1975-'76 2nd ex.s. c 54 s 2; 1975 1st ex.s. c 118 s 14; 1963 c 199 s 4; 1961 c 15 s 82.44.060. Prior: 1957 c 269 s 15; 1955 c 139 s 25; 1943 c 144 s 6; Rem. Supp. 1943 s 6312-120; prior: 1937 c 228 s 5.]
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