Chapter 3.04
LEASEHOLD EXCISE TAX
Sections:
3.04.030 Credits for city or town leasehold excise tax.
3.04.040 Administration and collection – Regulations.
3.04.060 Inspection of County records.
3.04.070 Administration and collection – Contract.
3.04.010 Levy of tax.
There is levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the County through a “leasehold interest” as defined by Chapter 82.29A RCW (hereafter called “the state act”). The tax shall be paid, collected and remitted to the Department of Revenue of the state of Washington at the time and in the manner prescribed by the state act. (Ord. 14-2000 § 7(H); Res. 54-1976. Formerly 3.12.010)
3.04.020 Rate – Credits.
The rate of the tax imposed by SJCC 3.04.010 is six percent of taxable rent as defined by RCW 82.29A.020(2). The following credits are allowed in determining the tax payable:
A. With respect to a leasehold interest other than a product lease, executed with an effective date of April 1, 1986, or thereafter, or a leasehold interest in respect to which the Department of Revenue under the authority of RCW 82.29A.020 does adjust the contract rent base used for computing the tax provided for in RCW 82.29A.030, there shall be allowed a credit against the tax as otherwise computed equal to the amount, if any, that such tax exceeds the property tax that would apply to such leased property if it were privately owned.
B. With respect to a product lease, a credit of 33 percent of the tax otherwise due. (Ord. 66-1991 Exh. A; Res. 54-1976. Formerly 3.12.020)
3.04.030 Credits for city or town leasehold excise tax.
There is allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by Section 4 of the state act and imposed upon the same taxable event by any city or town. (Res. 54-1976. Formerly 3.12.030)
3.04.040 Administration and collection – Regulations.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. (Res. 54-1976. Formerly 3.12.040)
3.04.050 Exemptions from tax.
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 SJCC 3.04.010. (Ord. 16-2008 § 2; Res. 54-1976. Formerly 3.12.050)
3.04.060 Inspection of County records.
The County consents to the inspection of such records as are necessary to allow the County to inspect the records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 16-2008 § 3; Res. 54-1976. Formerly 3.12.060)
3.04.070 Administration and collection – Contract.
The County administrator is authorized to execute a contract with the Department of Revenue for the administration and collection of the tax imposed by SJCC 3.04.010; provided, that the prosecuting attorney first approves the form and content of such contract. (Ord. 16-2008 § 4; Res. 54-1976. Formerly 3.12.070)
3.04.080 Violation – Penalty.
Failure to comply with any of the provisions of this chapter constitutes a misdemeanor and is punishable by a fine not to exceed $250.00 in addition to civil liability imposed for the tax obligation. (Ord. 14-2000 § 7(I); Res. 54-1976. Formerly 3.12.090)