Chapter 3.31
LEASEHOLD EXCISE TAX
Sections:
3.31.030 Administration and collection – Generally.
3.31.040 Administration and collection – Authority of city manager.
3.31.060 Inspection of records.
3.31.010 Levied.
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 city of Toppenish, through a leasehold interest, as defined by RCW 82.29A.020. 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 RCW 82.29A.050. (Ord. 2005-2 § 1, 2005).
3.31.020 Rate.
The rate of tax imposed by TMC 3.31.010 shall be four percent of the taxable rent as defined by RCW 82.29A.020; provided, that the following credits shall be allowed in determining the tax payable:
A. With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by RCW 82.29A.020) since that date, and excluding from such credit:
1. Any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394; and
2. Any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:
a. With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax produced by the above rate;
b. With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax produced by the above rate;
c. With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax produced by the above rate;
d. With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax produced by the above rate.
B. With respect to a product lease (as defined by RCW 82.29A.020), a credit of 33 percent of the tax produced by the above rate. (Ord. 2005-2 § 1, 2005).
3.31.030 Administration and collection – Generally.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.29A RCW. (Ord. 2005-2 § 1, 2005).
3.31.040 Administration and collection – Authority of city manager.
The city manager 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 TMC 3.31.010; provided, that the city attorney shall first approve the form and content of the contract. (Ord. 2005-2 § 1, 2005).
3.31.050 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 TMC 3.31.010. (Ord. 2005-2 § 1, 2005).
3.31.060 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. 2005-2 § 1, 2005).
3.31.070 Violation – Penalty.
Any violation of the provisions of this chapter shall be deemed a misdemeanor and punishable in accordance with the general ordinances of the city of Toppenish in Chapter 1.24 TMC. (Ord. 2005-2 § 1, 2005).