Chapter 3.36
REAL ESTATE EXCISE TAX
Sections:
3.36.030 Consistency with state tax.
3.36.040 Distribution of tax proceeds – Limit on use.
3.36.090 Excessive and improper payments – Refund.
3.36.010 Imposition.
There is imposed on all sales taxable under Chapter 82.46 RCW which occur within the corporate limits of the city, a tax of one-quarter of one percent of the selling price on each sale of real property as authorized by RCW 82.46.010(2), and any amendments thereto. (Ord. 1014 § 1, 1992; Ord. 846 § 1, 1986).
3.36.020 Taxable events.
Taxes imposed in 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 any taxable event within the corporate limits of the city. (Ord. 1014 § 2, 1992; Ord. 846 § 2, 1986).
3.36.030 Consistency with state tax.
The taxes imposed in this chapter shall comply with 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 section. (Ord. 846 § 3, 1986).
3.36.040 Distribution of tax proceeds – Limit on use.
(a) The county treasurer shall place one percent of the taxes imposed hereunder in the county current expense fund to defray costs of collection.
(b) The remaining proceeds from city taxes imposed under this chapter shall be distributed to the city monthly and those taxes imposed under FMC 3.36.010 shall be placed by the chief financial officer of the city in a municipal capital improvements fund. These capital improvements funds shall be used by the city for capital projects.
(c) 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.
(d) “Capital project” means those public works projects of the city for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation or improvement of streets; roads; highways; sidewalks; street and road lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative and/or judicial facilities; river and/or waterway flood control projects by the city that, prior to June 11, 1992, have expended funds derived from the tax authorized by this section for such purposes; and until December 31, 1995, housing projects for the city that, prior to June 11, 1992, have expended or committed to expend funds derived from the tax authorized by this section or the tax authorized by RCW 82.46.035 for such purposes.
(e) Capital improvements funds shall be used by the city solely for financing capital projects as defined in subsection (d) of this section that are specified in the capital facilities plan element of the city’s comprehensive plan. (Ord. 1014 § 3, 1992; Ord. 846 § 4, 1986).
3.36.050 Seller’s obligation.
The taxes imposed in this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or 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. 846 § 5, 1986).
3.36.060 Lien provisions.
Any tax imposed under this chapter and any interest or penalties thereon is 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. (Ord. 846 § 6, 1986).
3.36.070 Notation of payment.
The taxes imposed in this chapter shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the city within the county imposing the tax. 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 herein shall be evidence of the satisfaction of the lien imposed in FMC 3.36.060 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 imposed under this chapter may be accepted by the county auditor 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. 846 § 7, 1986).
3.36.080 Date payable.
The tax imposed under this chapter 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. 846 § 8, 1986).
3.36.090 Excessive and improper payments – Refund.
If, upon written application by a 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 of an excessive amount or an 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. 846 § 9, 1986).