Chapter 3.28
LEASEHOLD EXCISE TAX
Sections:
3.28.030 Administration and collection.
3.28.050 Inspection of records.
3.28.060 Authorized to contract for administration.
3.28.070 Failure to pay tax – Penalty.
3.28.010 Imposition.
There is hereby levied and shall be collected a leasehold excise tax on and after August 1, 1983, upon the act or privilege of occupying or using publicly owned real or personal property within the city through a “leasehold interest” as defined by Section 2, Chapter 61, Laws of 1975-76, 2nd Extraordinary Session (hereinafter “the state Act”, codified as RCW 82.29A.020). The tax shall be paid, collected and remitted to the Department of Revenue of the state at the time and manner prescribed by Section 5 of the state Act, RCW 82.29A.050. (Ord. 1416 § 1, 1983).
3.28.020 Rate.
The rate of tax imposed by EMC 3.28.010 shall be four percent of the taxable rent. (Ord. 1416 § 2, 1983).
3.28.030 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. (Ord. 1416 § 3, 1983).
3.28.040 Interest exemption.
Leasehold interest exempt by Section 13 of the state Act, RCW 82.29A.130, as it now exists or may hereafter be amended shall be exempted from tax imposed pursuant to EMC 3.28.010. (Ord. 1416 § 4, 1983).
3.28.050 Inspection of records.
The city hereby consents to the inspection of such records as are necessary to qualify the city for inspection of records from the Department of Revenue pursuant to RCW 82.32.330. (Ord. 1416 § 5, 1983).
3.28.060 Authorized to contract for administration.
The city administrator is authorized to execute a contract with the Department of Revenue in the state for the administration and collection of the tax imposed by this chapter. (Ord. 1416 § 6, 1983).
3.28.070 Failure to pay tax – Penalty.
Failure to pay any tax due hereunder shall constitute a misdemeanor and a person or persons convicted of such crimes shall be subject to a fine of up to $250.00 for each separate offense. (Ord. 1416 § 8, 1983).
3.28.080 Penalty assessment.
All taxes not paid when due pursuant to the terms of this chapter and the state Act shall be subject to a penalty assessment in addition to the tax itself in an amount equal to 20 percent of the total tax delinquency. (Ord. 1416 § 9, 1983).