Chapter 3.76
REAL ESTATE EXCISE TAX1
Sections
3.76.010 Imposition – Amount – First one-quarter percent excise tax.
3.76.015 Imposition of second one-quarter percent excise tax on real estate sales.
3.76.020 Applicability – Taxable events.
3.76.030 Consistency with state tax.
3.76.040 Collection by county – Receipts and tax stamps.
3.76.050 Date payable – Delinquency penalty.
3.76.065 Distribution of second quarter percent of tax proceeds and limiting the use thereof.
3.76.070 Excess or improper payments – Refund conditions.
3.76.080 Seller’s obligation – Enforcement.
3.76.010 Imposition – Amount – First one-quarter percent excise tax.
There is imposed a municipal excise tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city. [Ord. 1144 § 63(13), 1995; Ord. 1028 § 3, 1993: Ord. 652 § 1, 1986. Formerly 3.56.010.]
3.76.015 Imposition of second one-quarter percent excise tax on real estate sales.
Pursuant to RCW 82.46.035, and in addition to the excise tax on the sale of real property imposed by DMMC 3.76.010, there is imposed a municipal excise tax of one-quarter of one percent of the selling price on each sale of real estate within the corporate limits of the city. [Ord. 1144 § 63(13), 1995; Ord. 1028 § 1, 1993. Formerly 3.56.015.]
3.76.020 Applicability – Taxable events.
Taxes imposed under this chapter shall be collected from persons who are taxable by the state under chapter 82.45 RCW and chapter 458-61 WAC upon the occurrence of a taxable event within the corporate limits of the city. [Ord. 1144 § 63(13), 1995; Ord. 652 § 2, 1986. Formerly 3.56.020.]
3.76.030 Consistency with state tax.
The taxes imposed under 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 and chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth in this chapter. [Ord. 1144 § 63(13), 1995; Ord. 652 § 3, 1986. Formerly 3.56.030.]
3.76.040 Collection by county – Receipts and tax stamps.
The taxes imposed in this chapter shall be paid to and collected by the county treasurer. The county treasurer shall act as agent for the city. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed in this chapter shall be evidence of the satisfaction of the lien imposed in DMMC 3.76.090 and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; however, in case the stamp is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer. [Ord. 1144 § 63(13), 1995; Ord. 652 § 7, 1986. Formerly 3.56.040.]
3.76.050 Date payable – Delinquency penalty.
The taxes imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. [Ord. 1144 § 63(13), 1995; Ord. 652 § 8, 1986. Formerly 3.56.050.]
3.76.060 Tax proceeds – First quarter percent excise tax – Distribution and expenditure restrictions.
(1) The county treasurer may place one percent of the proceeds of the tax imposed in DMMC 3.76.010 in the county current expense fund to defray costs of collection.
(2) The remaining proceeds from the taxes imposed in DMMC 3.76.010 shall be distributed to the city monthly and such proceeds shall be placed by the finance director in a municipal capital improvements fund. These capital improvements funds shall be used by the city solely for financing capital projects as defined by RCW 82.46.010(6) that are specified in a capital facilities plan element of a comprehensive plan and housing relocation assistance under RCW 59.18.440 and 59.18.450.
(3) This section shall not limit the existing authority of the city to impose special assessments on property benefited thereby in the manner prescribed by law. [Ord. 1144 § 63(13), 1995; Ord. 1028 § 4, 1993: Ord. 652 § 4, 1986. Formerly 3.56.060.]
3.76.065 Distribution of second quarter percent of tax proceeds and limiting the use thereof.
(1) The county treasurer may place one percent of the proceeds of the tax imposed in DMMC 3.76.015 in the county current expense fund to defray costs of collection.
(2) The remaining proceeds from taxes imposed in DMMC 3.76.015 shall be distributed to the city monthly and such proceeds shall be placed by the finance director in a separate account in the municipal capital improvements fund and expended as authorized under RCW 82.46.035(5).
(3) This section shall not limit the existing authority of this city to impose special assessments on property specially benefited thereby in a manner prescribed by law. [Ord. 1144 § 63(13), 1995; Ord. 1028 § 2, 1993. Formerly 3.56.065.]
3.76.070 Excess or improper payments – Refund conditions.
If, upon written application by the taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. [Ord. 1144 § 63(13), 1995; Ord. 652 § 9, 1986. Formerly 3.56.070.]
3.76.080 Seller’s obligation – Enforcement.
The taxes imposed under this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in any manner prescribed for the foreclosure of mortgages. [Ord. 1144 § 63(13), 1995; Ord. 652 § 5, 1986. Formerly 3.56.080.]
3.76.090 Tax to be lien.
The taxes imposed in this chapter and any interest or penalties thereon are a specific 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 for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. [Ord. 1144 § 63(13), 1995; Ord. 652 § 6, 1986. Formerly 3.56.090.]
3.76.100 Violation – Penalty.
(1) No person shall fail or refuse to pay the taxes as required, with the intent to violate this chapter, or to gain some advantage or benefit, either direct or indirect.
(2) A violation of or failure to comply with this section is a class 1 civil infraction. [Ord. 1144 § 63(13), 1995; Ord. 1009 § 30, 1993: Ord. 652 § 10, 1986. Formerly 3.56.100.]
For statutory provisions on real estate excise taxes, see chapter 82.45 RCW.