Chapter 3.15
EXCISE TAX ON SALES1
Sections:
3.15.040 Tax is obligation of seller.
3.15.070 Duties of county treasurer.
3.15.010 Imposition.
There is hereby imposed an excise tax on each sale of real property constituting a taxable event as defined in Chapter 82.45 RCW and occurring within the corporate limits of the city. The tax imposed under this section shall be collected from persons who are taxable by the state under Chapter 82.45 RCW, and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapters 82.45 and 82.46 RCW.
(Ord. No. 89-08, § 1(A), 11-28-89. Code 2001 § 14-36.)
3.15.020 Rates.
(1) Initial levy. The initial rate of tax imposed pursuant to Chapter 82.46 RCW shall be one-quarter of one percent of the selling price of all real property upon which this tax is imposed by FWRC 3.15.010.
(2) Additional excise tax. The city council imposes an additional excise tax on each sale of real property in the corporate limits of the city at a rate of one-quarter of one percent of the selling price in accordance with RCW 82.46.010.
(Ord. No. 91-81, § 1, 1-8-91; Ord. No. 89-08, § 1(B), 11-28-89. Code 2001 § 14-37.)
3.15.030 Use of proceeds.
(1) All proceeds from the tax imposed by FWRC 3.15.020(1) shall be placed by the finance director in a capital improvement fund and shall be used for capital improvements, including but not limited to those listed in RCW 35.43.040. This section shall not limit the existing authority of this city to impose special assessments on property benefited thereby in the manner prescribed by law.
(2) All revenues from the tax imposed by FWRC 3.15.020(2) received by the city shall be placed by the finance director in a fund. Such revenues shall be used primarily for financing capital projects specified in a capital facilities plan element of the city comprehensive plan pursuant to RCW 82.46.010.
(Ord. No. 91-81, § 2, 1-8-91; Ord. No. 89-08, § 1(C), 11-28-89. Code 2001 § 14-38.)
3.15.040 Tax is obligation of seller.
The taxes imposed by FWRC 3.15.010 are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages.
(Ord. No. 89-08, § 3, 11-28-89. Code 2001 § 14-39.)
3.15.050 Lien declared.
The taxes imposed by FWRC 3.15.010 and any interest or penalties thereon are the specific lien upon each piece of real property sold from the time of sale or 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. No. 89-08, § 4, 11-28-89. Code 2001 § 14-40.)
3.15.060 County to collect.
The county shall collect the tax imposed by FWRC 3.15.010. County officials responsible for the collection and disposition to the city of such taxes shall collect such tax in accordance with the requirements of RCW 82.46.010. The proceeds from city taxes imposed by FWRC 3.15.010 shall be distributed to the city monthly.
(Ord. No. 91-81, § 3, 1-8-91; Ord. No. 89-08, § 2, 11-28-89. Code 2001 § 14-41.)
3.15.070 Duties of county treasurer.
The taxes imposed by this chapter shall be paid to and collected by the treasurer of the county where the real property which was sold is located. 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 excise 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 this chapter 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 or recorder for filing or recording until the tax is paid and the stamp affixed thereto. In case the tax 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. No. 89-08, § 5, 11-28-89. Code 2001 § 14-42.)
3.15.080 Payment due.
The tax imposed by this chapter shall become due and payable immediately at the time of the sale, and if not so paid within 30 days thereafter, shall bear interest at the maximum rate permitted by law from the time of sale until the date of payment.
(Ord. No. 89-08, § 6, 11-28-89. Code 2001 § 14-43.)
3.15.090 Refunds.
Upon written application for a refund by the taxpayer to the county treasurer, if it appears that 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, however, 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. No. 89-08, § 7, 11-28-89. Code 2001 § 14-44.)
Cross reference: Capital improvement fund created for a deposit of real estate excise tax, FWRC 3.50.070.State law reference: Authorized, RCW 82.46.010 et seq.