Chapter 3.52
MOTOR VEHICLE EXCISE TAX
Sections:
3.52.040 PAYMENT - COLLECTION.
3.52.010 TAX LEVIED.
As of July 1, 1971, pursuant to the authority of RCW 35.58.273, there is levied a special excise tax in the annual amount of one percent on the fair market value of every motor vehicle as defined in RCW 35.58.272 owned by a resident of the city for the privilege of using such motor vehicle; provided that in no event shall the tax be less than one dollar and subject to the provisions of subsection (2) of RCW 82.44.150, the amount of such tax shall be credited against the amount of the excise tax levied by the state under RCW 82.44.020. (Ord. 2959 §1, 1971)
3.52.020 EXEMPTION.
Any vehicle for which an excise tax is payable under RCW 82.44.030 and RCW 82.44.070 shall be exempt from the tax imposed by this chapter. (Ord. 2959 §2, 1971)
3.52.030 SCHEDULE - BASIS.
The schedule and basis for the excise tax imposed by this chapter shall be as provided in RCW 82.44.040 and by this chapter shall be as provided in RCW 82.44.050, and penalties, receipts, abatements, refunds and all other similar matters relating to the tax shall be as provided in RCW 82.44. (Ord. 2959 §3, 1971)
3.52.040 PAYMENT - COLLECTION.
The excise tax imposed by this chapter shall be due and payable as set forth in RCW 82.44.060 and shall be collected and paid to the city as provided in RCW 35.58.276 through 35.58.279. (Ord. 2959 §4, 1971)
3.52.050 FUND.
The city treasurer is directed to establish a special fund in the city treasury to be designated "special motor vehicle excise tax fund for transit purposes." All taxes levied and collected under this chapter shall be credited to such fund and shall be used solely for the purpose of paying all or any part of the cost of acquiring, constructing, equipping, or operating a publicly owned mass transportation system, or contracting for the services thereof, or to pay or secure the payment of all or part of the principal of or interest on any general obligation bonds or revenue bonds issued for public transportation capital purposes. (Ord. 2959 §5, 1971)
3.52.060 EFFECTIVE DATE.
The effective date of the tax herein imposed shall be July 1, 1971, and such tax shall be due and payable on such date and all days following, to be collected as heretofore provided. (Ord. 2959 §8, 1971)