Chapter 3.52
REAL ESTATE EXCISE TAX
Sections:
3.52.030 Consistency with state tax.
3.52.040 Distribution and use of proceeds.
3.52.060 Lien on property sold.
3.52.090 Improper payments – Refunds.
3.52.010 Imposed.
(1) Pursuant to RCW 82.46.010, there is levied and imposed an excise tax on each sale of real property within the corporate limits of the city at a rate of one-quarter of one percent of the selling price of the property.
(2) Pursuant to Section 38 of Chapter 17, Laws of 1990, First Extraordinary Session, there is levied and imposed an additional tax on each sale of real property within the corporate limits of the city at a rate of one-quarter of one percent of the selling price of the property. This tax shall be in addition to, and not in lieu of, the tax imposed in subsection (1) of this section. (Ord. 1515 § 1, 1991).
3.52.020 Taxable events.
Taxes imposed in this chapter 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 within the corporate limits of the city. (Ord. 1515 § 2, 1991).
3.52.030 Consistency with state tax.
The taxes imposed in this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate 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 in this section. (Ord. 1515 § 3, 1991).
3.52.040 Distribution and use of proceeds.
(1) The county treasurer shall place one percent of the proceeds of the taxes imposed in this chapter in the county current expense fund to defray costs of collection.
(2) The remaining proceeds from city taxes imposed in this chapter shall be distributed to the city monthly and those taxes imposed under POMC 3.52.010 shall be placed by the finance director in a municipal capital improvement fund. These capital improvement funds shall be used by the city for local improvements, including those listed in RCW 35.43.040.
(3) 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. 017-23 § 4; Ord. 1515 § 4, 1991).
3.52.050 Seller’s obligation.
The taxes imposed in this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 1515 § 5, 1991).
3.52.060 Lien on property sold.
The taxes imposed in this chapter and any interest or penalties thereon are the 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. 1515 § 6, 1991).
3.52.070 Payment – Notation.
The taxes imposed in this chapter shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the city within the county imposing the tax. 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 excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed in this chapter shall be evidence of the satisfaction of the lien imposed in POMC 3.52.060 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 be accepted until suitable notation of this fact is made on the instrument by the county treasurer. (Ord. 1515 § 7, 1991).
3.52.080 Payment – 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. 1515 § 8, 1991).
3.52.090 Improper payments – Refunds.
If, upon written application by a taxpayer to the county treasurer for refund, it appears a tax has been paid in excess of 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 miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 1515 § 9, 1991).