Chapter 3.24
REAL ESTATE EXCISE TAX

Sections:

3.24.010  Imposed.

3.24.020  Rate.

3.24.030  Applicability.

3.24.040  Compliance with state statutes.

3.24.010 Imposed.

That there is imposed an excise tax on each sale of real property in the corporate limits of the city pursuant to authority granted in RCW 82.46.010(1). (Ord. 3032 § 1, 1986)

3.24.020 Rate.

That the rate of the tax imposed by Section 3.24.010 of this chapter, shall be one-quarter of one percent of the selling price. (Ord. 3032 § 2, 1986)

3.24.030 Applicability.

Taxes imposed under this chapter shall be collected from persons who are taxable by the state under RCW Chapter 82.45 upon the occurrence of any taxable event within the corporate limits of the city. (Ord. 3032 § 3, 1986)

3.24.040 Compliance with state statutes.

Taxes imposed under this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under RCW Chapter 82.45. (Ord. 3032 § 4, 1986)