6301 36TH AVE W 2016-01-01 MF Import

,� SLPA Iieview. SEPA is requued for tlie harvest of"merchantable timber"wheu associaled v,�i8i site developmevt activities,iocluding clearing, except �i�lieii 1. Cutting ancUor removal of less than five thot�sand board feet of timber(includi��g live, dead and down marerial) for personal use (i.e., fu•ewood, fence posts, etc.) in any tweive-month period. (5,000 board feet is approximately 1 to 1-1/21og trucks.) 2. A�ry of the following if uone of the operation or limits of constniction takes place witliui the shoreline area I of a Type S Water or the riparian management zone of a Type F Water,the bankfull widt(i of a Type Np Water or flownig Type Ns Watcr, and the operation does ��ot in��olve off=road use of tractor or wbeeled skidding systeins on a si�3eslope of a�catci•than foi�ly percent: I (i)Any forest practices withiu tlte boundaries of existing golf c.�wses. (ii) Any forest practiccs withiu Uie boundaries of existing cemeteries which are approved by the cenietery board. (iii) Any forest practices involving a single la�tdowmer where contiguous owiiership is less tl�an two acres in size. "Merchautable timber" means trees Uiat will yield logs aud/or fiber suitable 'v�size aud quality for tlte productiai of IuuiUer, plywood, pulp or other forest products. A variety of trees may be considered merchantable including, but uot limited to, Douglas fir, western red cedar,western hcnilock, big-leaf maple, alder, and Ulack cottonwood. Timber�xcise Tax. You may be required to pay taxes on any timber l�arvested. Contact tl�c Wasl�ington State Depai�hnent of revenue at I-800-548-8829 for fiuther informatiou. The City must repoit permit i�iformatioi�to the departmeut of revenue for all approved permits no later than 60-days afrer tlie date the permil was approved. W�C, 458-40-ti26 Tiu_ber excise fax -- T'ux liability--Private timUer,fax due�vhen timber Harvesfed. (I) Iuhroduction, Por purposes of determinivg 1he proper ca(endar quarter in�vliich the harvester is to pay tax on tiuiber t�arvested from private land the tax is due and payable on the Iast day of the month following tlie end of the calendar quarter in whici�the timUer was hatvestcd. (2) Pci•son�l use of harvested timbei• by landowner. A landowner liaevesting tunber for corm�iercial or indush�ial use is.subject to dte limber excise tax upon tlie valuc of harvested timber. See RCW 84.3�.041, 8�4.33.035 and 84.33.073.A landowner culting limber for that landowner's o�vii personal use is.tot subject to tl�e timber excise tax. A la��downer selling, t�ailcring, or trading ti�ubcr is making conmiercial use of that timber. A landowner providing iliat iitdividual's o�vn business with timber is making commercial or iudustrial use of that timber. For examplc, a logging conLactor usiug titnUer by-products for]�og fiiel lias made indush•ial use of that timber. An individual engaged in the construction industry using lumber from that ]andowner's timber to build a structure meant for sale by tUat individual or that iudividual's business l�as also inade industrial use of tlie timber. On t]ie otlier l�and, a la��downer malces personal usc of ticiber tvhen thaf individual uses the timber, a portion of the cut timber, or a by-ptoduct from die titnber as: (a) Pirewood in tliat individual's stove or fircplace; (b) Lumber for that individual's peisonal residence, garagc or storage st�•uctwe; (c) LumUer for a fence around that individuaPs personal residence or private property not used for commerciul puiposes; or (d) Sawdust or shavings for that individull's gazdcn or yard. i � � �