CHAPTER 3.22
LEASEHOLD EXCISE TAX
Sections:
3.22.010 Created – Procedure generally.
3.22.020 Administration, collection – Adherence to state act.
3.22.030 Administration, collection – Contract with State Department of Revenue.
3.22.010 Created – Procedure generally.
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 within the City through a leasehold interest as defined by RCW 82.29A.010. The tax shall be paid, collected, or remitted to the Washington Department of Revenue at the time and in the manner prescribed by RCW 82.29A.050. (Ord 03-118 §2; Ord 483 §1, 1976)
3.22.020 Administration, collection – Adherence to state act.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.29A. (Ord 03-118 §2; Ord 483 §3, 1976)
3.22.030 Administration, collection – Contract with State Department of Revenue.
The mayor is authorized to execute a contract with the Washington Department of Revenue for the administration and collection of the tax imposed by Section 3.22.010; provided, that the City Attorney shall first approve the form and content of the contract. (Ord 03-118 §2; Ord 483 §4, 1976)
3.22.040 Rates.
The rate of the tax imposed by Section 3.22.010 shall be four percent (4%) of the taxable rent (as defined by RCW 82.29A.010); provided, that with respect to a product lease (as defined by RCW 82.29A.010), a credit of thirty-three percent (33%) shall be allowed. (Ord 03-118 §2; Ord 483 §2, 1976)
3.22.050 Exemptions.
Leasehold interests exempted by RCW 82.29A.130 as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 3.22.010. (Ord 03-118 §2; Ord 483 §4, 1976)