Laserfiche WebLink
SliP.1l:cvicw. SLPA is rcqt�ircd fur ihc haracsC ol "mercl�antublc timLci" wlicii as�uci�tcd wi11i sitc <br />(�CVCIOlJiT1CIlY �iC�NlilCS� including cicaring, escept whcn <br />1. Cutting and/or removal oP less ihan iivc tliousand board fcet of tiuiUer (including live, dcad aud do�� n <br />materi�l) for personal use (i.c., firet�ood, fence posts, etc.) in any iwclve-month period. (�,000 boarcl fect i; <br />approximalcly 1+0 1-1l2 log trucks.) <br />2, Any of tlie following if uoue oPtlic oper�tion or limits of coi.siruction takes placc withi�i the slioreline �rc1 <br />oC a'fype S �Vatcr or lhc riparian n�m»;ement -r.one oPa'1'ype P\Vater, ihc UankCull width of a Type Np �Vaicr <br />or tlowinS "l�YPe Ns \Vater, aud Uic operatioii docs not iuvolvc off road usc of tractor or wl�celed skidding <br />sysleins on a sideslope oP grealci• iliaii forty licrcent: <br />(i) Any forest practices witl�in thc Uoundaries of existing golf courses. <br />(ii) Any �orest praclices �vithin tltc bowtdaries of cxistiug cemeteries �vliich are approved by tl�e ccutctcry <br />Uoard., <br />(iii) Any forest practices im'olving a single landowner �vlierc contiguous o�wicrslup is lcss than t�vo acres ui <br />SiZC. <br />"\-[crcliautable timUer" mcuns irces il�at �vill yield logs nud/or fiUcr suitaUle in sizc mid quality for tl�c <br />produclion of lumbcr, plY�vo°d, PtdP or �ihcr forest products. A varicty of trces may Uc considercd <br />nterchanl��ble includine, but �tot liniited to, l)otiglas fir, westent red ecdar, ��'estern hentlocl:, big-leaf m.iple, <br />❑ldcr, aud Ulack cotlo�iwood. <br />'1'imbcr L�cise Ta�. 1'ou may Uc requircd to pay taxes on an7 timbcr harvested. Cont�ct tl�e \Jashinglon Stnte <br />llepartmcut of revcuue at 1-300-543-3329 for further infonnation. Tlie City nmst repor[ pern�it infonu�timi to . <br />ihe dep�riment o: revcnuc for all upproved permits no luter tlian 60-days aftet tlte date tl�c pennif was approved. <br />\V�\C �4i3-�t0-626 7'imbcr escisc tax -- Tax liability -- Privatc tiwUcr, tax due whcn limUcr <br />liarveslcd. (1) Iulro�luc�ion• Por puq�uses of dctcrmininb tl�c proper calendar quarler in wliicl� thc hmvestcr is <br />lo pay tas un timbcr liarvcstcd front privatc land thc tns is due and Payabl� un thc last day ol thc monih <br />lollo�ving ihe eud of tlte calendar qunrtcr iu wl�ich tlie timUer was .��rveslcd. <br />(?) Pcrsmuil use uf i�ai�'c:;lcJ luubcr Uy landuwncr. r\ landowner l�aevestiug limL�c 1�ur commcrci��l or <br />irduslrial usc is subjccC to ihc timber escis� lax upo�t tlic voluc of harvestcd titnbcr. Sce RC\V 3d.33.041, <br />�.;,:; :.(135 aud 5�3.33.073• A landowner cvtting timbcr for that ]andownci s owit personal usc is not subjcct to tlic <br />timLcr rscise tax. <br />,� �;uido��icr sclling, U�<<eriug, or lrading timber is vilkiug �onunercial use o£tlmt timber. A lando�vncr <br />l�ro� ��Iing tl�at individtiaPs otwt busi�tess witlt limber is making commercial or indush�ial use of tliat limUcr. Por <br />��,unplc, a lo�ging conlructor usiug timbca• by-Producls for ]tog lucl lias madc iudustrial usc of il�at timUcn An <br />individual cng�ged ul thc construction industry using ltnuUcr front ihat lmido�vner's tiuiber to build a structurc <br />mcunl for salc Uy ihat individual or that individual's Uusincss I�cts UISO ID1dC 111aUS�I111 USJ OPlIIL' 1ll71I)Cf. OR 1I70 <br />��Ilt�r haud, a lando�viicc makes personal use of timber �vlicn tUat indiviclual uses the tiu�Uer, a liortio�i of the cut <br />limbcr, or a by-Product Crom ihc limUcr as: <br />(;�j I�ire�vood in thaf individunl's stovc or iircplacc; <br />(i>) LumUer for tliat individual's persomil residence, gnrage or slor.�gc struchu•c; <br />(c) Lumbcr for a feuce around iltat individuaL's personal residcucc or privntc prope�ty uot used for convncrciul <br />�,urposcs; or <br />1�I1 �<���'�lusl rn•,huvines 1=or tluit individiml's om•dcn or yard. <br />