Chapter 3.30
REAL ESTATE EXCISE TAX
Sections:
3.30.020 County to collect—Payment.
3.30.030 Tax is obligation of seller.
3.30.040 Tax lien on real property.
3.30.050 Duties of county treasurer.
3.30.080 Clerk to notify county.
3.30.090 State law adopted by reference.
3.30.100 Local capital improvements fund—Use of proceeds.
3.30.010 Taxes imposed.
A. 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.
B. Pursuant to Section 38 of Chapter 17, Laws of 1990, First Extraordinary Session, there is levied and imposed an additional 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. This tax shall be in addition to, and not in lieu of, the tax imposed in subsection A of this section.
C. The excise taxes imposed in this section shall be collected from those persons who are taxable by the state under Chapter 82.45 RCW upon the occurrence of any sale of real property within the corporate limits of the city and which is taxable under RCW 82.45.010.
D. The excise taxes imposed in this section shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.42 RCW. (Ord. 91-02 § 1, 1991: Ord. 85-27 § 1 (part), 1985)
3.30.020 County to collect—Payment.
The county treasurer shall deposit one percent of the proceeds of the taxes imposed under Section 3.30.010(A) in the county current expense fund to defray costs of collection. The remaining proceeds from city taxes imposed in this chapter shall be distributed to the city monthly. (Ord. 91-02 § 2, 1991: Ord. 85-27 § 1 (part), 1985)
3.30.030 Tax is obligation of seller.
The taxes imposed in this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or 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. 85-27 § 1 (part), 1985)
3.30.040 Tax lien on real property.
The taxes imposed in this chapter and any interest or penalties thereon are a 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. (Ord. 85-27 § 1 (part), 1985)
3.30.050 Duties of county treasurer.
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 Section 3.30.040 and may be recorded in the manner prescribed for recording satisfactions or 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 not be accepted until suitable notation of this fact is made on the instrument by the county treasurer. (Ord. 85-27 § 1 (part), 1985)
3.30.060 Payment due.
The tax imposed under this chapter shall become due and payable immediately at the time of sale and, if not so paid within thirty days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 85-27 § 1 (part), 1985)
3.30.070 Refunds.
If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the 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 a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 85-27 § 1 (part), 1985)
3.30.080 Clerk to notify county.
The city clerk is directed to transmit a certified copy of the ordinance codified in this chapter to the Kitsap County treasurer’s office immediately upon passage and further notifying that department of the effective date of the ordinance codified in this chapter. (Ord. 85-27 § 1 (part), 1985)
3.30.090 State law adopted by reference.
Chapter 82.45 RCW and any and all subsequent amendments to said statute are adopted by this reference as if set forth in full in this chapter. The city clerk is directed to maintain one copy of Chapter 82.45 RCW as currently enacted or as subsequently amended on file for public use and examination during regular city business hours. Copies of said statute shall be attached to the ordinance codified in this chapter, and authenticated by the city clerk. (Ord. 85-27 § 1 (part), 1985)
3.30.100 Local capital improvements fund—Use of proceeds.
A. There is established a city of Poulsbo capital improvements fund. All proceeds of the excise tax imposed under Section 3.30.010(A) and which are disbursed to the city shall be deposited into the fund. Moneys in the fund shall be accumulated from year to year, and may be expended at such times as the city council shall direct for any purpose authorized by RCW 82.46.010, as the same now exists or as hereafter amended.
B. A new and separate city of Poulsbo capital improvements fund is created for the purpose of depositing moneys received by the city pursuant to the tax imposed by Section 3.30.010(B). Revenues generated from the taxes imposed by said section shall be deposited into the fund, shall be accumulated from year to year, and may be expended at such times as the city council shall direct for any purpose authorized by RCW 82.46.035, as the same now exists or as hereafter amended. (Ord. 2012-20 § 1, 2012: Ord. 93-08 § 1, 1993: Ord. 91-02 § 3, 1991: Ord. 85-27 § 1 (part), 1985)