Chapter 3.60
LEASEHOLD EXCISE TAX
Sections:
3.60.020 Administration and collection.
3.60.060 Contract with Department of Revenue.
3.60.010 Levied.
There is levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the city of Oak Harbor through a “leasehold interest” as defined in RCW 82.29A.020 as now in effect or hereafter amended, (Chapter 82.29A RCW “Leasehold Excise Tax,” as now in effect or hereafter amended, hereafter is called “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 under the State Act. (Ord. 644 § 1, 1983; Ord. 441 § 1, 1976).
3.60.020 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the State Act. (Ord. 644 § 3, 1983; Ord. 441 § 3, 1976).
3.60.030 Rate.
The rate of the tax imposed under OHMC 3.60.010 shall be four percent of the taxable rent as defined by the State Act. Credits shall be allowed as set forth in RCW 82.29.120 of the State Act. (Ord. 644 § 2, 1983; Ord. 441 § 2, 1976).
3.60.040 Exemptions.
Leasehold interests exempted by RCW 82.29.130 as now in effect or hereafter amended of the State Act shall be exempt from the tax imposed pursuant to OHMC 3.60.010. (Ord. 644 § 4, 1983; Ord. 441 § 4, 1976).
3.60.050 Record inspection.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 441 § 5, 1976).
3.60.060 Contract with Department of Revenue.
The mayor of the city of Oak Harbor 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 OHMC 3.60.010. (Ord. 441 § 6, 1976).