Chapter 4.48
Leasehold Excise Tax
Sections:
4.48.050 Administration and collection--State provisions.
4.48.060 Administration and collection--Contract with state.
4.48.010 Levied.
It is levied and should be collected a leasehold excise tax on and after the February 1, 1981, upon the act or privilege of occupying or using publicly owned real or personal property within the city of Montesano through a "leashold interest" as that interest is defined in RCW 82.29A.020 as now existing or as hereafter amended (hereafter referred to as "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 RCW 82.29A.050 as now existing or as hereafter amended. (Ord. 1149 §1, 1981).
4.48.020 Rate.
The rate of the tax imposed by Section 4.48.010 shall be four percent of the taxable rent as defined by RCW 82.29A.020; provided, that those certain credits established by RCW 82.29A.120 as now existing or as hereafter amended shall be allowed in determining the tax payable. (Ord. 1149 §2, 1981).
4.48.030 Exemptions.
Leasehold interests exempted by RCW 82.29A.130 as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 4.48.010. (Ord. 1149 §4, 1981).
4.48.040 Records inspection.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records by the Department of Revenue pursuant to RCW 82.32.330. (Ord. 1149 §5, 1981).
4.48.050 Administration and collection--State provisions.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.29A. (Ord. 1149 §3, 1981).
4.48.060 Administration and collection--Contract with state.
The mayor of the city of Montesano 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 Section 4.48.010; provided, that the city attorney shall first approve the form and content of the contract. (Ord. 1149 §6, 1981).