Chapter 3.20
LEASEHOLD TAX¹

Sections:

3.20.010    Imposition.

3.20.020    Administration – Collection.

3.20.010 Imposition.

Pursuant to RCW 82.29A.040, the city hereby imposes a leasehold excise tax as authorized by Chapter 82.29A RCW. The tax shall not exceed four percent of taxable rent.

(Ord. No. 89-12, § 1, 12-19-89. Code 2001 § 14-56.)

3.20.020 Administration – Collection.

Pursuant to RCW 82.29A.080, the mayor shall enter into a contract with the State Department of Revenue for the administration and collection of such tax.

(Ord. No. 10-669, § 23, 9-21-10; Ord. No. 89-12, § 2, 12-19-89. Code 2001 § 14-57.)

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State law reference: Authorized, RCW 82.29A.010 et seq.