Chapter 3.30
LEASEHOLD EXCISE TAX

Sections:

3.30.010    Imposition of leasehold excise tax.

3.30.020    Rate of leasehold excise tax.

3.30.030    Exemptions.

3.30.040    Administration and collection.

3.30.050    City and state to contract.

3.30.060    Violation – Penalty.

3.30.010 Imposition of leasehold excise tax.

Pursuant to authorization of RCW 82.29A.040, there is hereby imposed a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a leasehold interest in publicly owned property within the territorial limits of the City. The tax shall be imposed upon and collected from those persons holding such leasehold interest within the City from whom a leasehold excise tax is collected by the State Department of Revenue, pursuant to Chapter 82.29A RCW. (Ord. O99-27 § 1)

3.30.020 Rate of leasehold excise tax.

The rate of the tax imposed by SMC 3.30.010 shall be four percent of the taxable rent, as defined by RCW 82.29A.020(2), less any allowable credits pursuant to RCW 82.29A.120. (Ord. O99-27 § 2)

3.30.030 Exemptions.

Leasehold interests exempted from leasehold excise taxes by RCW 82.29A.130 and 82.29A.135 shall also be exempt from the tax imposed by SMC 3.30.010. (Ord. O99-27 § 3)

3.30.040 Administration and collection.

The administration and collection of the tax imposed by SMC 3.30.010 shall be in accordance with the provisions of RCW 82.29A.080. (Ord. O99-27 § 4)

3.30.050 City and state to contract.

The City manager is hereby authorized on behalf of the City to enter into a contract with the State Department of Revenue for the administration of the taxes imposed herein, pursuant to RCW 82.29A.080. A copy of the contract shall be maintained on file in the office of the City clerk and is, by this reference, incorporated herein. (Ord. O99-27 § 5)

3.30.060 Violation – Penalty.

It is unlawful for any person to fail or refuse to pay taxes with intent to violate the provisions of this chapter. Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or City ordinance. (Ord. O99-27 § 6)