Chapter 3.10
REAL ESTATE EXCISE TAX
Sections:
3.10.010 Imposed – Rate.
There is imposed upon the sale of any real property within the city limits a tax equal to one-quarter of one percent of the selling price. (Ord. 699 § 1, 1986).
3.10.020 Collection.
Pursuant to Chapter 82.46 RCW said tax shall be collected by the Chelan County treasurer and shall be distributed pursuant to Chapter 82.46 RCW as now enacted or hereafter amended. (Ord. 699 § 2, 1986).
3.10.030 Lien.
Pursuant to Chapter 82.46 RCW said acts shall constitute a lien upon the real property sold. Said lien shall be enforced as set forth in RCW 82.46.040 as now enacted or hereafter amended. (Ord. 699 § 3, 1986).
3.10.040 Seller’s obligation.
Tax imposed by this chapter is an obligation to be paid by the seller of said parcel of real estate. Collection of said tax shall be enforced pursuant to RCW 82.46.050 as now enacted or hereafter amended. (Ord. 699 § 4, 1986).
3.10.050 Payment.
The county treasurer shall collect said tax and shall issue evidence of payment pursuant to RCW 82.46.060 as now enacted or hereafter amended. Said funds shall be used for capital improvements only. (Ord. 699 § 5, 1986).
3.10.060 Fund.
There is established the public works capital improvement fund into which said revenues shall be deposited and from which expenditures for capital improvements may be made. (Ord. 699 § 6, 1986).