Chapter 3.25
LEASEHOLD EXCISE TAX
Sections:
3.25.020 Administration and collection.
3.25.010 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 be hereafter amended. Said tax shall be equal to four percent of taxable rent. (Ord. 772 § 1, 1998)
3.25.020 Administration and collection.
Pursuant to RCW 82.29A.080, as the same now exists or may hereafter be amended, the mayor 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. 772 § 2, 1998)
3.25.030 Violation – 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. 772 § 4, 1998)