Chapter 3.30
REAL ESTATE EXCISE TAX
Sections:
3.30.010 Imposition of real estate excise tax.
3.30.040 Consistency with state tax.
3.30.050 Distribution of tax proceeds and limiting the use thereof.
3.30.010 Imposition of real estate excise tax.
An excise tax at the rate of one quarter of one percent of the selling price is hereby imposed on each sale of real property within the corporate limits of the city of Forks. (Ord. 333 § 1, 1991)
3.30.020 Taxable events.
The tax imposed herein 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 of Forks. (Ord. 333 § 2, 1991)
3.30.030 Filing officer.
The filing officer for certain types of petitions, referred to in RCW 82.46.021, is the city clerk/treasurer. (Ord. 333 § 3, 1991)
3.30.040 Consistency with state tax.
The tax imposed herein 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 shall apply as though fully set forth herein. (Ord. 333 § 4, 1991)
3.30.050 Distribution of tax proceeds and limiting the use thereof.
(1) The county treasurer shall place one percent of the proceeds of the tax imposed herein in the county current expense fund to defray the costs of collection.
(2) The remaining proceeds from the tax imposed herein shall be distributed to the city of Forks monthly and placed in a municipal capital improvements fund to be used for financing capital projects specified in any capital facilities plan element of a comprehensive plan.
(3) Nothing in this chapter limits the existing authority of the city of Forks to impose special assessments on property specially benefited thereby in the manner prescribed by law. (Ord. 333 § 5, 1991)
3.30.060 Lien provisions.
The tax imposed herein 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. 333 § 6, 1991)
3.30.070 Seller’s obligation.
The tax imposed herein is 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 to forego the other. (Ord. 333 § 7, 1991)
3.30.080 Notation of payment.
The tax imposed herein shall be paid to and collected by the treasurer of Clallam County. 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 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 3.30.060 and RCW 82.46.040 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; 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. 333 § 8, 1991)
3.30.090 Date payable.
The tax 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. 333 § 9, 1991)
3.30.100 Refunds.
Any contest of the application of the real estate excise tax or any other petition for refund shall comply with WAC 458-61-100 as now existing or hereafter amended. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 333 § 10, 1991)