Chapter 6.08
LEASEHOLD EXCISE TAX
Sections:
6.08.020 Rate—Credits designated.
6.08.030 Credit—Tax also imposed by city or town.
6.08.040 Administration and collection.
6.08.060 Inspection of records.
6.08.070 Contract with Department of Revenue.
6.08.010 Established.
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 county of Chelan through a leasehold interest as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session (hereafter “the state act”). The tax shall be paid, collected, and remitted to the Department of Revenue of the state of Washington at the time and in the manner prescribed by Section 5 of the state act. (Res. 76-22 § 1, March 16, 1976 at Vol. E page 400).
6.08.020 Rate—Credits designated.
The rate of the tax imposed by Section 6.08.010 is six 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:
(1) 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:
(A) Any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394, and
(B) Any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:
(i) With respect to taxes due in calendar year 1976, a credit equal to eighty percent of the tax produced by the rate specified in the first paragraph of this section;
(ii) With respect to taxes due in calendar year 1977, a credit equal to sixty percent of the tax produced by the rate specified in the first paragraph of this section;
(iii) With respect to taxes due in calendar year 1978, a credit equal to forty percent of the tax produced by the rate specified in the first paragraph of this section;
(iv) With respect to taxes due in calendar year 1979, a credit equal to twenty percent of the tax produced by the rate specified in the first paragraph of this section;
(2) With respect to a product lease (as defined by Section 2 of the state act), a credit of thirty-three percent of the tax produced by the rate specified in the first paragraph of this section. (Res. 76-22 § 2, March 16, 1976 at Vol. E page 400).
6.08.030 Credit—Tax also imposed by city or town.
There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by Section 4 of the state act and imposed upon the same taxable event by any city or town. (Res. 76-22 § 3, March 16, 1976 at Vol. E page 400).
6.08.040 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. (Res. 76-22 § 4, March 16, 1976 at Vol. E page 400).
6.08.050 Exemptions.
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 6.08.010. (Res. 76-22 § 5, March 16, 1976 at Vol. E page 400).
6.08.060 Inspection of records.
The county consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Res. 76-22 § 6, March 16, 1976 at Vol. E page 400).
6.08.070 Contract with Department of Revenue.
The chairman of the board of Chelan County commissioners, Harry Harn, is authorized to execute a contract with the Department of Revenue of the state of Washington for the administration and collection of the tax imposed by Section 6.08.010; provided, that the prosecuting attorney shall first approve the form and content of the contract. (Res. 76-22 § 7, March 16, 1976 at Vol. E page 400).