Chapter 3.20
LEASEHOLD EXCISE TAX
Sections:
3.20.010 Imposed.
Pursuant to RCW 82.29A.040, as the same now exists or may hereafter be amended, the City hereby imposes a leasehold excise tax as authorized by Chapter 82.29A RCW, as the same now exists or may hereafter be amended. Said tax shall be equal to four percent of taxable rent. [Ord. 98-0015 § 1.]
3.20.020 Contract authorized.
Pursuant to RCW 82.29A.080, as the same now exists or may hereafter be amended, the city manager is authorized to enter into a contract prior to the effective date of the ordinance codified in this chapter with the Department of Revenue for the administration and collection of said tax. [Ord. 98-0015 § 2.]
3.20.030 Penalty.
Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. [Ord. 98-0015 § 3.]