Chapter 3.60
REAL ESTATE EXCISE TAX
Sections:
3.60.010 Unincorporated areas – Excise tax imposed.
3.60.040 Administration and collection of tax.
3.60.010 Unincorporated areas – Excise tax imposed.
In addition to those statutorily mandated real estate excise taxes, there is hereby imposed an excise tax on each sale of real property in the unincorporated areas of Cowlitz County pursuant to the authority granted in RCW 82.46.010(2). Such tax shall be imposed upon and collected from those persons who are taxable by the state under Chapter 82.45 RCW upon the occurrence of any taxable event within such unincorporated areas. [Ord. 02-176, § 1, 10-15-02; Ord. 96-221, § 1, 12-23-96.]
3.60.020 Tax rate.
Effective January 1, 1997, the rate of the tax imposed by CCC 3.60.010 shall be one-quarter of one percent of the selling price on each sale of real property in the unincorporated areas of Cowlitz County. [Ord. 96-221, § 2, 12-23-96.]
3.60.030 Accumulated funds.
The funds accumulated from the tax provided for in CCC 3.60.010 shall be used for capital purposes as identified in a capital improvements or facilities plan as adopted or amended from time to time by the Board of County Commissioners or for local capital improvements including those listed in RCW 35.43.040. [Ord. 96-221, § 3, 12-23-96.]
3.60.040 Administration and collection of tax.
The tax imposed by this chapter shall be administered and collected in accordance with Chapter 82.46 RCW and 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. 96-221, § 4, 12-23-96.]
3.60.050 Penalties.
The taxes levied under this chapter are the obligation of the seller. The tax imposed under this chapter and any interest or penalties thereon shall constitute a lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed by law for the foreclosure of mortgages. [Ord. 96-221, § 5, 12-23-96.]
3.60.060 Effective date.
This chapter shall take effect January 1, 1997. [Ord. 96-221, § 6, 12-23-96.]
3.60.070 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. [Ord. 96-221, § 7, 12-23-96.]