Chapter 3.20
REAL ESTATE EXCISE TAX
Sections:
3.20.020 Persons taxable – State law authority.
3.20.030 Compliance with state law.
3.20.010 Tax imposed.
Upon the effective date of the ordinance codified in this chapter, there shall be imposed on each sale of real property in the corporate limits of the city of Castle Rock an excise tax at the rate of one-fourth of one percent of the selling price. [Ord. 86-2, 1986].
3.20.020 Persons taxable – State law authority.
Taxes imposed under the ordinance codified in this chapter shall be collected from persons who are taxable by the state under Chapter 82.45 RCW upon the occurrence of any taxable event within the corporate limits of the city. [Ord. 86-2, 1986].
3.20.030 Compliance with state law.
Taxes imposed under the ordinance codified in this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW. [Ord. 86-2, 1986].