Chapter 3.10
REAL ESTATE EXCISE TAX
Sections:
3.10.010 Real estate excise tax imposed.
3.10.020 Taxes to comply with state real estate excise tax provisions.
3.10.030 Disposition and distribution of tax proceeds.
3.10.040 Collection and enforcement.
3.10.010 Real estate excise tax imposed.
Effective August 1, 1988, a tax shall be imposed which is equal to one-quarter of one percent of the selling price of each sale of real property. The tax shall be collected from persons who are taxable by the state under Chapter 82.45 RCW upon the occurrence of any taxable event within the corporate limits of the city. [Ord. 601 §§1, 2, 1988].
3.10.020 Taxes to comply with state real estate excise tax provisions.
The tax 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. [Ord. 601 §§1, 3, 1988].
3.10.030 Disposition and distribution of tax proceeds.
A. The Whitman County treasurer shall place one percent of the proceeds of the tax in the county current expense fund to defray costs of collection.
B. The remaining proceeds shall be distributed to the city monthly and shall be placed by the city clerk-treasurer in a municipal capital improvements fund. These capital improvement funds shall be used by the city for local improvements, including those listed in RCW 35.43.040.
C. This section shall not limit the existing authority of the city to impose special assessments on property specially benefitted thereby in the manner prescribed by law. [Ord. 601 §§1, 4, 1988].
3.10.040 Collection and enforcement.
The collection and enforcement of the tax shall be as provided in RCW 82.46.040, 82.46.050 and 82.46.060. [Ord. 601 §§1, 5, 1988].
3.10.050 Severability.
If any portion of this chapter is declared unconstitutional or invalid for any reason, such decision shall not affect the validity of the remaining portions of this chapter. [Ord. 601 §§1, 6, 1988].