Chapter 4.06
EXCISE TAX ON REAL ESTATE SALES
Sections:
4.06.030 Administration and collection.
4.06.010 Imposition.
Pursuant to the authorization of RCW 82.46.010, as it now exists or may hereafter be amended, there is imposed an excise tax on all real estate sales, as defined in RCW 82.45.010, occurring in the city limits of Rock Island, Washington. The tax shall be imposed upon and collected from those persons from whom the excise tax is collected pursuant to Chapter 82.45 RCW. (Ord. 89-006 § 1).
4.06.020 Rate.
The rate of the tax imposed by RIMC 4.06.010 shall be one-quarter of one percent of the selling price, as authorized by RCW 82.46.010(1). (Ord. 89-006 § 1).
4.06.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.46.030, as it now exists or may hereafter be amended. (Ord. 89-006 § 1).