(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use of limited state resources the legislature needs information on how incentives are used.
(2) Each motion picture production receiving funding assistance under RCW 43.365.020 shall report information to the department by filing a complete annual survey. The survey is due by March 31st of the year following any calendar year in which funding assistance under RCW 43.365.020 is taken. The department may extend the due date for timely filing of annual surveys under this section if failure to file was the result of circumstances beyond the control of the motion picture production receiving the funding assistance.
(3) The survey shall include the amount of funding assistance received. The survey shall also include the following information for employment positions in Washington by the motion picture production receiving funding assistance, including indirect employment by contractors or other affiliates:
(a) The number of total employment positions;
(b) Full-time, part-time, and temporary employment positions as a percent of total employment;
(c) The number of employment positions according to the following wage bands: Less than thirty thousand dollars; thirty thousand dollars or greater, but less than sixty thousand dollars; and sixty thousand dollars or greater. A wage band containing fewer than three individuals may be combined with another wage band; and
(d) The number of employment positions that have employer-provided medical, dental, and retirement benefits, by each of the wage bands.
(4) The department may request additional information necessary to measure the results of the funding assistance program, to be submitted at the same time as the survey.
(5) If a person fails to submit an annual survey under subsection (2) of this section by the due date of the report or any extension the department shall declare the amount of funding assistance for the previous calendar year to be immediately due and payable. The department shall assess interest, but not penalties, on the amounts due under this section. The interest shall be assessed at the rate provided for delinquent taxes under chapter 82.32 RCW, retroactively to the date the funding assistance was received, and shall accrue until the funding assistance is repaid.
(6) The department shall use the information from this section to prepare summary descriptive statistics. The department shall report these statistics to the legislature each even-numbered year by September 1st. The department shall provide the complete annual surveys to the joint legislative audit and review committee.
[2009 c 518 § 14; 2006 c 247 § 6.]