Chapter 3.10
LEASEHOLD EXCISE TAX
Sections:
3.10.040 Administration – Collection.
3.10.060 Inspection of records.
3.10.010 Imposed.
There is hereby levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the county of Jefferson through a “leasehold interest” as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session (hereafter “the State Act”). The tax shall be paid, collected, and remitted to the Department of Revenue of the state of Washington at the time and in the manner prescribed by Section 5 of the State Act. [Ord. 1-76 § 1]
3.10.020 Rate.
The rate of the tax imposed by JCC 3.10.010 shall be six percent of the taxable rent (as defined by Section 2 of the State Act); provided, that the following credits shall be allowed in determining the tax payable:
(1) With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by Section 2 of the State Act) since that date, and excluding from such credit:
(a) Any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394; and
(b) Any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:
(i) With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax produced by the above rate,
(ii) With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax produced by the above rate,
(iii) With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax produced by the above rate,
(iv) With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax produced by the above rate.
(2) With respect to a product lease (as defined by Section 2 of the State Act), a credit of 33 percent of the tax produced by the above rate. [Ord. 1-76 § 2]
3.10.030 Credits.
There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by Section 4 of the State Act and imposed upon the same taxable event by any city or town. [Ord. 1-76 § 3]
3.10.040 Administration – Collection.
(1) The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the State Act.
(2) The Jefferson County board of commissioners is authorized to execute a contract with the Department of Revenue of the state of Washington for the administration and collection of the tax imposed by JCC 3.10.010; provided, that the prosecuting attorney shall first approve the form and content of said contract. [Ord. 1-76 §§ 4, 7]
3.10.050 Exemption.
Leasehold interests exempted by Section 13 of the State Act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to JCC 3.10.010. [Ord. 1-76 § 5]
3.10.060 Inspection of records.
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. [Ord. 1-76 § 6]