HOUSE BILL NO. 133 An Act amending the definition of `value' for purposes of administration of fisheries taxes; and providing for an effective date. Co-chair Pearce directed that HB 133 be brought on for discussion. REPRESENTATIVE CARL MOSES came before committee. He explained that HB 133 is similar to existing law, but it restructures the definition of "value" used in administering fisheries taxes to enhance clarity. It is identical to CSHB 448 (Res) introduced by Representative Gail Phillips last year, with the exception of clarifying language recommended by the Division of Legal Services. There is no known opposition to the bill. In the past, processors and fishermen have disputed the definition of "value" when paying salmon enhancement and raw fisheries taxes. The argument is that bonuses and delivery costs are not part of the actual amount paid for fish. This interpretation leaves an opening for processors to pay lower prices. They make up for the low price by giving bonuses for services such as delivery or handling. HB 133 clarifies what services and forms of payment are subject to these taxes. The bill would take effect on January 1, 1994. Representative Moses urged passage. Co-chair Pearce called for additional testimony. None was forthcoming. She then queried members regarding disposition of the bill. Senator Kerttula MOVED that HB 133 pass from committee with individual recommendations. No objection having been raised, HB 133 was REPORTED OUT of committee with a zero fiscal note from the Dept. of Revenue. Co- chairs Pearce and Frank and Senators Jacko, Rieger, and Sharp signed the committee report with a "do pass" recommendation. Senators Kelly and Kerttula had moved away from the committee table and did not sign the bill as it was circulated.