Chapter 3.52
LEASEHOLD EXCISE TAX
Sections:
3.52.020 Rate of tax – Credits allowed.
3.52.040 Inspection of records.
3.52.050 Administration and collection.
3.52.060 Contracts with state authorized.
3.52.010 Levy.
There is levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the cities of Poulsbo and Bainbridge Island, respectively, through a “leasehold interest” as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session, codified as RCW 82.29A.020, (hereafter “the state act”). The tax shall be paid, collected, and remitted to the Department of Revenue of the state at the time and in the manner prescribed by Section 5 of the state act. (Ord. 76-06 § 1, 1976)
3.52.020 Rate of tax – Credits allowed.
The rate of the tax imposed by Section 3.52.010 shall be four percent of the taxable rent (as defined by Section 2 of the state act); provided, that the following credits shall be allowed in determining the tax payable:
A. With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by Section 2 of the state act) since that date, and excluding from such credit:
1. Any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394, and
2. Any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:
a. With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax produced by the above rate,
b. With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax produced by the above rate,
c. With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax produced by the above rate,
d. With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax produced by the above rate;
B. With respect to a product lease (as defined by Section 2 of the state act), a credit of 33 percent of the tax produced by the above rate. (Ord. 76-06 § 2, 1976)
3.52.030 Exemption.
Leasehold interests exempted by Section 13 of the state act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 3.52.010. (Ord. 76-06 § 4, 1976)
3.52.040 Inspection of records.
The cities of Poulsbo and Bainbridge Island consent to the inspection of such records as are necessary to qualify each city respectively for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 76-06 § 5, 1976)
3.52.050 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. (Ord. 76-06 § 3, 1976)
3.52.060 Contracts with state authorized.
The city manager is authorized to execute a contract or contracts with the Department of Revenue of the state for the administration and collection of the tax imposed by Section 3.52.010; provided, that the city attorney shall first approve the form and content of said contract. (Ord. 2009-21 § 19, 2009: Ord. 76-06 § 6, 1976)
3.52.070 Violation – Penalty.
Any person who wilfully violates any of the provisions of this Act shall be deemed guilty of misdemeanor and may be punished by imposition of a fine of not more than $500.00 or imprisonment for not more than six months, or both such fine and imprisonment. (Ord. 76-06 § 8, 1976)