Chapter 3.41
EXCISE TAX ON REAL ESTATE SALES
Sections:
3.41.015 Additional real estate excise tax.
3.41.030 Consistency with state tax.
3.41.040 Distribution of proceeds—Limitations.
3.41.060 Tax constitutes lien on real property.
3.41.090 Excessive and improper payments.
3.41.010 Imposed.
There is imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city of Shelton. (Ord. 1575-1002 § 1, 2002: Ord. 1165 § 1, 1985)
3.41.015 Additional real estate excise tax.
In accordance with RCW 82.46.035, and in addition to the excise tax on the sale of real property imposed by Section 3.41.010, there is hereby imposed an excise tax on each sale of real property located within the corporate limits of the city of Shelton at the rate of one-quarter of one percent of the selling price to be collected by the county as prescribed in RCW 82.46.060. Proceeds from this additional tax shall be deposited in a separate account in the city of Shelton capital improvements fund and expended as authorized by law under RCW 82.46.035(5). (Ord. 1575-1002 § 2, 2002)
3.41.020 Taxable events.
Taxes imposed under this chapter shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-61 WAC upon the occurrence of any taxable event within the corporate limits of the city of Shelton. (Ord. 1575-1002 § 3, 2002: Ord. 1165 § 2, 1985)
3.41.030 Consistency with state tax.
The taxes imposed under this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW and Chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein. (Ord. 1575-1002 § 4, 2002: Ord. 1165 § 3, 1985)
3.41.040 Distribution of proceeds—Limitations.
A. The Mason County treasurer shall place one percent of the proceeds of the tax imposed under this chapter in the Mason County current expense fund to defray costs of collection.
B. The remaining proceeds from the tax imposed under this chapter shall be distributed to the city of Shelton monthly and shall be placed by the city treasurer in the capital improvements fund. Proceeds collected under this chapter shall be expended as authorized by law under Chapter 82.46 RCW.
C. This section shall not limit the existing authority of the city to impose special assessments on property specially benefited thereby in the manner prescribed by law. (Ord. 1575-1002 § 5, 2002: Ord. 1165 § 4, 1985)
3.41.050 Seller’s obligation.
The tax imposed under this chapter is the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 1575-1002 § 6, 2002: Ord. 1165 § 5, 1985)
3.41.060 Tax constitutes lien on real property.
The tax imposed under this chapter and any interest or penalties thereon shall be a continuing lien upon each specific piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 1575-1002 § 7, 2002: Ord. 1165 § 6, 1985)
3.41.070 Notation of payment.
The tax imposed under this chapter shall be paid to and collected by the Mason County treasurer. The Mason County treasurer shall act as agent for the city of Shelton. The Mason County treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to the recording thereof or to the real estate tax affidavit in the case of used mobile home sales. A receipt issued by the Mason County treasurer for the payment of the tax imposed under this chapter shall be evidence of the satisfaction of the lien imposed by Section 3.41.060, Tax constitutes lien on real property, and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax imposed under this chapter may be accepted by the Mason County auditor for filing or recording until the tax is paid and the stamp affixed thereto; and, in any case where the tax imposed under this chapter is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the Mason County treasurer. (Ord. 1575-1002 § 8, 2002: Ord. 1165 § 7, 1985)
3.41.080 Date payable.
The tax imposed under this chapter shall become due and payable immediately at the time of sale and, if not so paid within thirty days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 1575-1002 § 9, 2002: Ord. 1165 § 8, 1985)
3.41.090 Excessive and improper payments.
If, upon written application by the taxpayer to the Mason County treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the Mason County treasurer to the taxpayer; provided, that no refund of an excessive amount or an improper amount shall be paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city of Shelton. (Ord. 1575-1002 § 10, 2002: Ord. 1165 § 9, 1985)