Chapter 3.51
LEASEHOLD EXCISE TAX
Sections:
3.51.010 Imposition of leasehold excise tax.
3.51.020 Rate of leasehold excise tax.
3.51.040 Administration and collection.
3.51.050 Inspection of records.
3.51.060 Contract with Department of Revenue.
3.51.070 Adoption of other laws.
3.51.010 Imposition of leasehold excise tax.
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 city of Soap Lake through a leasehold interest as the same is 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. 1238 § 1, 2016).
3.51.020 Rate of leasehold excise tax.
The rate of tax imposed by SLMC 3.51.010 shall be four percent of the taxable rent, as the same is defined by Chapter 82.29A RCW. (Ord. 1238 § 1, 2016).
3.51.030 Exemptions.
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 SLMC 3.51.010. (Ord. 1238 § 1, 2016).
3.51.040 Administration and 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. 1238 § 1, 2016).
3.51.050 Inspection of records.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 1238 § 1, 2016).
3.51.060 Contract with Department of Revenue.
The city mayor is hereby 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 SLMC 3.51.010; provided, that the city attorney shall first approve the form and content of said contract. (Ord. 1238 § 1, 2016).
3.51.070 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, Chapter 82.29A RCW, and the state leasehold excise tax rules found at Chapter 458-29A WAC, which are incorporated by this reference as presently written or hereafter amended as the excise tax laws and rules of the city of Soap Lake. (Ord. 1238 § 1, 2016).
3.51.080 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 deemed to have committed a civil infraction and shall be subject to payment of a penalty of up to $1,000 together with all penalties and assessments for each violation. (Ord. 1238 § 1, 2016).