Chapter 3.04
LEASEHOLD EXCISE TAX
Sections:
3.04.050 Inspection of records.
3.04.060 Mayor to execute contract.
3.04.070 Misdemeanor declared.
3.04.080 Additional remedy for collection.
3.04.010 Tax levied.
There is levied and shall be collected a leasehold excise tax on and after April 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property owned or held by the city of Othello through a “leasehold interest” as defined by RCW 82.29A.020, hereafter “the state act.” The tax shall be paid, collected, and remitted to the State Department of Revenue of the state of Washington at the time and in the manner prescribed by RCW 82.29A.050. (Ord. 1407 § 3 (part), 2014: Ord. 503 § 1, 1976).
3.04.020 Rate of tax.
The rate of tax imposed by Section 3.04.010 shall be four percent of the taxable rent, as defined by RCW 82.29A.020, less any allowable credits in RCW 82.29A.020 as it currently exists or is hereafter amended. (Ord. 1407 § 3 (part), 2014: Ord. 503 § 2, 1976).
3.04.030 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. (Ord. 1407 § 3 (part), 2014: Ord. 503 § 3, 1976).
3.04.040 Exemptions.
Leasehold interests exempted by RCW 82.29A.130, 82.29A.134, 82.29A.135, and 82.29A.136 as they now exist or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 3.04.010. (Ord. 1407 § 3 (part), 2014: Ord. 503 § 4, 1976)
3.04.050 Inspection of records.
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. 1407 § 3 (part), 2014: Ord. 503 § 5, 1976).
3.04.060 Mayor to execute contract.
The mayor 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 3.04.010; provided, that the city attorney shall first approve the form and content of the contract. (Ord. 1407 § 3 (part), 2014: Ord. 503 § 6, 1976).
3.04.070 Misdemeanor declared.
It is unlawful for any person to fail or refuse to pay the leasehold excise tax imposed under this chapter. Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction shall be punished according to state law and/or city ordinance. (Ord. 1407 § 3 (part), 2014: Ord. 503 § 8, 1976).
3.04.080 Additional remedy for collection.
In addition to other remedies, the city may collect the tax as for any other delinquent account, by civil action. (Ord. 1407 § 3 (part), 2014: Ord. 503 § 9, 1976).