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SP:PA Rc��ic�c. SI�-PA i; nquircd fi,r tlic h.n�cc:.t of,:mcrchaniablc timbcr' ���I;cn nssocintcd �cith siic <br />de��elopmen, acti��ities, including cicaring, e�cept n�hen <br />1. Cutting and/or removal of less than five thousand board fcet of timbcr (including li�•e, dcad and dnv: n <br />mstcrial) fot personal use (i.c., fircwood, fence posts, etc.) in any t�vel�'e-moc:4� period. (5,0��0 bn:,rd fcct is <br />approximatcly 1 to 1-1/21og trucks.) <br />2. Any ot the following if none of the operation or liuiits of construction takes place �vithin ihe shorcli��c ,�rca <br />of a'Cypc S Water o±• thc riparian management zone of a Typc F Water, the bankfull width of a"I ype Np \Vatcr <br />or flo�ving Tyre P?s Water, and the operation does not im•ohe ,�ff-road use ofvactor or �vhcdcd skiddin� <br />Sy�tcros c,n a sideslope of greater iliazi forly percent: <br />(i) Any farest practices �t�ithin the boundazies of existing golf courses. <br />(ii) Any forest practiccs within il�e boundazies of existing cemeterics �r•hich aze epprovcd by the cemeter} <br />board. <br />(iii) Any Torest practices im•olving a single landowner where contiguous o�tincrship is kss thvi t��o acns in <br />SI7C. <br />"McrchantaUlc timUer" means trees tl�at will yicld logs and/or fiber suitaUle in sizc a�:d quality for thc <br />production of ]umher, ply���ood, pulp or other forest products. A variety of irces may be considcred <br />merchantaUle indudine, but not limited to, Douglas fir, «'esicm red cedar, ��rstern hemlock, big-]eaf maple, <br />aldcr, ,md blac4 cuitomcaod. ...� <br />'I'imhcr Gxcisc'I'a�. 1'ou may be rcquired lo pay t�.kes on :m} tim6cr ]�an�estcd. Contact the \\'ashington Statc <br />Depariment of re�'euuc at 1-800-i43-3329 for furlher infonn�tion. '1 he Cit}' must report pcnuit inforn�ation to <br />tlie department of rzvenuc for ali approVed pennits no later than GO-days a(ter the date the pennit ��.is .i���iruccJ. <br />1VAC 4�3-40-G2C Timbcr escisc tax -- Tax IiaUility --1'rivatc tiu►bcr, tax duc �� hen timbcr <br />harvesleJ. (1) Introduction. I�or purposes of detennining the proper calendar yuarter in whicl; thc h�n ester i�; <br />to pay tae on timUer harvested front private land thc tax is due and payaUlc on thc last day of thc mondi <br />following thc end of thc calcudar t�u�ulcr ui �vlucl� ilte timbcr was liacvested. <br />(2) Pcrsonal use u1' I�a�ti�esfcd. timbcr by I:mdo«�ner. A lando��'uer harvcstu�g tituUer for commcrcial or <br />industrial usc is,suUject to thc timbcr excise tax upon U�e value ot�harvested timber. Scc KC\V 44.33.011, <br />8�7.33.035 mid 54.3 +.07i. e� lando��roer cutting timber for that lando���ier's o�vn personal use is not �uhject to Ihe. <br />timber escisc tas. � *� <br />A landowner sclling, hvtering, or trading timber is mal:ing conunercial use oCUiat timbcc A lando���icr <br />pruviiiing that individual's o�m Uusincss �vith timbcr is m�king commcrcial or industri�l usc of that timbcr. Por <br />example, a logging contractor usi��g tirnber Uy-products for hog fiiel has made industrial use ol lhat timbcr. An <br />individual engaged in llie constnictiou industry using lumber from that landowner's timber lo build a swchue <br />mruit for s�lc by that individual or that individual's husincss h.�s �Iso madc industri�l usc of thc timbcr. On thc <br />other hand, a landowner makes personal t�sc of timhcr ��hcn that indi��idual uses tlic timbrr, a purlion of the cut <br />timber, or a by-product from lhc timbcr as: <br />(a) Pirc�vood in tl�at individual's stove or fireplace; <br />(b) Lumbcr for that individitll's personal residencc, garagc or stur�gc structurc; <br />(c) Lumber for a fence around that individual's personal residence or privatc property not used for conunercial <br />purposes; or <br />(d) Sawdust or shuviugs for t.hat ii�dividunl's gardcn or yard. <br />