Chapter 3.10
LEASEHOLD EXCISE TAX
Sections:
3.10.050 Inspection of records.
3.10.010 Tax levy.
It is hereby levied and there shall be collected a leasehold 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 Lewis, through a “leasehold interest” as defined in RCW 82.29A.020. 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 in Ch. 82.29A RCW. [Ord. 1157, 1998; Ord. 1048 Art. I, 1976]
3.10.020 Rates and credits.
(1) Rates. The rate of tax imposed by LCC 3.10.010 shall be six percent of the taxable rent as defined in RCW 82.29A.020.
(2) Credits To Be Allowed. The following credits shall be allowed in determining tax payable:
(a) With respect to 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 in RCW 82.29A.020, since that date, and excluding from such credit 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 extend 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 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;
(v) With respect to a product lease, as defined in RCW 82.29A.020, a credit of 33 percent of the tax produced by the above rate will be given credit for.
(3) There should be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized in Ch. 82.29A RCW., and imposed upon the same taxable event by any city or town. [Ord. 1157, 1998; Ord. 1048 Art. II, 1976]
3.10.030 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Ch. 82.29A RCW. [Ord. 1157, 1998; Ord. 1048 Art. III, 1976]
3.10.040 Exemption.
Leasehold interest exempted by RCW 82.29A.130 and 82.29A.135, as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to LCC 3.10.010. [Ord. 1157, 1998; Ord. 1048 Art. IV, 1976]
3.10.050 Inspection of records.
County hereby consents to the inspection of such records as are necessary to qualify the county for inspection of the records of the Department of Revenue pursuant to RCW 82.32.330. [Ord. 1157, 1998; Ord. 1048 Art. V, 1976]
3.10.060 Contract with state.
The board of county commissioners of Lewis County 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 LCC 3.10.010; provided, that the prosecuting attorney of Lewis County or his duly appointed and authorized deputy shall first approve the form and content of said contract. [Ord. 1157, 1998; Ord. 1048 Art. VI, 1976]