Chapter 3.13
REAL ESTATE EXCISE TAX
Sections:
3.13.015 Additional tax imposed – Rate.
3.13.020 Applicability of provisions.
3.13.030 Compliance with state provisions.
3.13.040 Proceeds distribution and use limitations.
3.13.050 Tax deemed lien – Collection.
3.13.060 Seller’s obligation to collect – Enforcement.
3.13.070 Payment – County powers – Receipts.
3.13.080 Payment – County powers – Due date.
3.13.090 Overpayments, improper payments and refunds.
3.13.010 Imposed – Rate.
There is hereby imposed a tax at the rate of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city. (Ord. 2194 § 1, 1985).
3.13.015 Additional tax imposed – Rate.
There is hereby imposed an additional tax at the rate of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city. (Ord. 3381 § 1, 2007; Ord. 3153 § 1, 2003; Ord. 2956 § 1, 1999; Ord. 2801 § 1, 1997).
3.13.020 Applicability of provisions.
Taxes imposed herein shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-61 WAC upon the occurrence of any taxable event as therein defined within the corporate limits of the city. (Ord. 2194 § 2, 1985).
3.13.030 Compliance with state provisions.
The taxes imposed in this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW and Chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein. (Ord. 2194 § 3, 1985).
3.13.040 Proceeds distribution and use limitations.
A. The county treasurer shall place one percent of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection.
B. The remaining proceeds from the taxes imposed pursuant to MVMC 3.13.010 shall be distributed to the city monthly and shall be placed by the city finance director in a separate municipal capital improvements fund for the purposes and uses authorized by the terms of RCW 82.46.010, as such section now exists of may hereafter be amended.
C. The remaining proceeds from the taxes imposed pursuant to MVMC 3.13.015 shall be distributed to the city monthly and shall be placed by the city finance director in a separate municipal improvements fund to be used solely for financing of public work projects for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of existing streets, existing roads, existing highways, sidewalks, street and road lighting systems, traffic signals or bridges.
D. This section shall not limit the existing authority of the city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 3153 § 2, 2003; Ord. 2956 § 2, 1999; Ord. 2801 § 2, 1997; Ord. 2208 § 1, 1986; Ord. 2194 § 4, 1985).
3.13.050 Tax deemed lien – Collection.
Any tax imposed by this chapter and any interest or penalties therein is a specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 2194 § 5, 1985).
3.13.060 Seller’s obligation to collect – Enforcement.
The taxes imposed in this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 2194 § 6, 1985).
3.13.070 Payment – County powers – Receipts.
The taxes imposed in this chapter shall be paid to and collected by the treasurer of Skagit County.
The county treasurer shall act as agent for the city. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien imposed in MVMC 3.13.050 and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer. (Ord. 2194 § 7, 1985).
3.13.080 Payment – County powers – Due date.
The tax imposed in this chapter shall become due and payable immediately at the time of sale and, if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 2194 § 8, 1985).
3.13.090 Overpayments, improper payments and refunds.
If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 2194 § 9, 1985).