Chapter 3.08
LEASEHOLD EXCISE TAX
Sections:
3.08.010 Leasehold excise tax.
3.08.020 Rate of leasehold excise tax.
3.08.040 Administration and collection.
3.08.050 Adoption of other laws.
3.08.010 Leasehold excise tax.
There is levied and shall be collected a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a “leasehold interest” as that term is defined in RCW 82.29A.020. The leasehold excise tax shall be imposed upon and collected from those persons holding a leasehold interest within the city on publicly owned property who are required to pay a leasehold excise tax to the State Department of Revenue pursuant to RCW Chapter 82.29A. (Ord. 1605-08 § 1, 2008)
3.08.020 Rate of leasehold excise tax.
The city imposes a leasehold excise tax in the amount of four percent of the taxable rent, as that term is defined in RCW 82.29A.020 less any allowable credits in RCW 82.29A.120. (Ord. 1605-08 § 2, 2008)
3.08.030 Exemptions.
The city exempts certain leasehold interests from this chapter pursuant to RCW 82.29A.130, RCW 82.29A.134, RCW 82.29A.135 and RCW 82.29A.136. (Ord. 1605-08 § 3, 2008)
3.08.040 Administration and collection.
The city treasurer, or designee, is authorized and directed to contact the Washington State Department of Revenue to administer and collect the tax in accordance with RCW 82.29A.080. The mayor is authorized to enter into a contract with the State Department of Revenue for the administration, collection and disbursement 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.
The city clerk is further directed to transmit a certified copy of the ordinance codified in this chapter to the clerk of the board for Skagit County, the Washington State Office of Financial Management and the Department of Revenue. (Ord. 1605-08 § 4, 2008)
3.08.050 Adoption of other laws.
Pursuant to RCW 35A.11.020 and 35A.21.160, the city adopts by reference the state leasehold excise tax laws. RCW Chapter 82.29A and the state leasehold excise tax rules found at WAC Chapter 458-29A which are incorporated by this reference as presently written or hereafter amended as the excise tax laws and rules of the city of Sedro-Woolley. (Ord. 1605-08 § 5, 2008)
3.08.060 Penalty.
It is unlawful for any person to fail or refuse to pay the leasehold excise tax imposed under this chapter. Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction shall be punished according to state law and/or city ordinance. (Ord. 1605-08 § 6, 2008)