Chapter 1.62
LEASEHOLD EXCISE TAX
Sections:
1.62.010 Leasehold excise tax.
1.62.020 Administration and collection of tax.
1.62.040 Mayor to execute contract for administration and collection of tax.
1.62.050 State statutes adopted.
1.62.010 Leasehold excise tax.
There is levied a leasehold excise tax to be codified as follows. (Ord. 950 § 1, 1997).
1.62.020 Administration and collection of tax.
There is levied and shall be collected a leasehold excise tax on and after January 1, 1998, upon the act or privilege of occupying or using publicly owned real or personal property within the city of Ritzville through a “leasehold interest” as defined by Chapter 82.29A RCW. The tax shall be paid, collected and remitted to the Department of Revenue of the state of Washington. (Ord. 950 § 2, 1997).
1.62.030 Tax rate.
A. The rate of the tax imposed by RCC 1.62.020 shall be four percent of the taxable rent as provided by RCW 82.29A.040.
B. With respect to a product lease, a credit of 33 percent of the tax produced by the above rate. (Ord. 950 § 3, 1997).
1.62.040 Mayor to execute contract for administration and collection of tax.
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 Chapter 82.29A RCW; provided, that the city attorney will first approve the form and content of the contract. (Ord. 950 § 4, 1997).
1.62.050 State statutes adopted.
The city adopts by reference Chapter 82.29A RCW. (Ord. 950 § 5, 1997).