Chapter 3.12
LEASEHOLD EXCISE TAX

Sections:

3.12.010    Tax levied.

3.12.020    Rate.

3.12.030    Administration – Collection.

3.12.040    Interest exemption.

3.12.050    Inspection of records.

3.12.060    Contract for administration and collection.

3.12.070    Violation – Penalty.

3.12.010 Tax levied.

There is hereby levied and shall be collected a leasehold excise tax, on and after the effective date of the ordinance codified in this chapter, upon the act or privilege of occupying or using publicly owned real or personal property within the town of Skykomish through a “leasehold interest” as defined by Chapter 82.29A RCW. 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 Chapter 82.29A RCW. (Ord. 416 § 1, 2009)

3.12.020 Rate.

The rate of the tax imposed by SMC 3.12.010 shall be four percent of the taxable rent, as the same is prescribed by RCW 82.29A.040. (Ord. 416 § 2, 2009)

3.12.030 Administration – Collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.29A RCW. (Ord. 416 § 3, 2009)

3.12.040 Interest exemption.

Leasehold interest exempted by RCW 82.29A.130, as it now exists or may hereafter be amended, shall be exempt from the tax imposed pursuant to SMC 3.12.010. (Ord. 416 § 4, 2009)

3.12.050 Inspection of records.

The town hereby consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 416 § 5, 2009)

3.12.060 Contract for administration and collection.

The town mayor is authorized to execute a contract with the Department of Revenue of the State of Washington for the administration and collection of the tax imposed by SMC 3.12.010; provided, that the city attorney shall first approve the form and content of said contract. (Ord. 416 § 6, 2009)

3.12.070 Violation – Penalty.

Violation of this chapter shall be considered a civil violation pursuant to Chapter 1.15 SMC, except as otherwise provided therein. (Ord. 416 § 8, 2009)