Chapter 3.28
LEASEHOLD EXCISE TAX
Sections:
3.28.010 Imposed—Payment and collection.
3.28.020 Rate—Credits allowed.
3.28.040 Administration and collection.
3.28.050 Consent to inspection of records.
3.28.060 Contract for collection by state.
3.28.010 Imposed—Payment and collection.
There is levied and shall be collected a leasehold excise tax on and after October 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the city through a "leasehold interest," as defined by Section 2, Chapter 61, laws of 1975-76, second extraordinary session (hereafter "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 Section 5 of the State Act. (Ord. 729 § 1, 1976).
3.28.020 Rate—Credits allowed.
The rate of tax imposed by Section 3.28.010 shall be four percent of the taxable rent (as defined by Section 2 of the State Act); provided, that the following credits shall be allowed in determining the tax payable:
(1) With respect to a 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 by Section 2 of the State Act) since that date, and excluding from such credit:
(A) 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 extends beyond January 1, 1985, as follows:
(i) With respect to taxes due in calendar year 1976, a credit equal to eighty percent of the tax produced by the above rate,
(ii) With respect to taxes due in calendar year 1977, a credit equal to sixty percent of the tax produced by the above rate,
(iii) With respect to taxes due in calendar year 1978, a credit equal to forty percent of the tax produced by the above rate,
(iv) With respect to taxes due in calendar year 1979, a credit equal to twenty percent of the tax produced by the above rate;
(2) With respect to a product lease (as defined by Section 2 of the State Act), a credit of thirty-three percent of the tax produced by the above rate. (Ord. 729 § 2, 1976).
3.28.030 Exemptions.
Leasehold interests exempted by Section 13 of the State Act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 3.28.010 of this chapter. (Ord. 729 § 4, 1976).
3.28.040 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. 729 § 3, 1976).
3.28.050 Consent to inspection of records.
The city of Omak 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. 729 § 5, 1976).
3.28.060 Contract for collection by state.
The mayor of the city of Omak 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 3.28.010; provided, that the city attorney shall first approve the form and content of said contract. (Ord. 729 § 6, 1976).
3.28.070 Violation—Penalty.
Each violation or failure to comply with the provisions of this chapter shall constitute a separate offense and shall subject the offender to a fine of not to exceed three hundred dollars or to imprisonment in the city jail for not to exceed ninety days or to both such fine and imprisonment. (Ord. 729 § 8, 1976).
3.28.080 Severability.
If any provision of this chapter, or its application to any person or circumstances is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. (Ord. 729 § 7, 1976).