Chapter 4.25
LEASEHOLD EXCISE TAX
Sections:
4.25.010 Imposed.
Pursuant to RCW 82.29A.040, as the same now exists or may hereafter be amended, the city imposes a leasehold excise tax as authorized by Chapter 82.29A RCW, as the same now exists or may hereafter be amended. The tax shall be equal to four percent of taxable rent.
(Ord. 19 § 1, 1995).
4.25.020 Contract authorized.
Pursuant to RCW 82.29A.080, as the same now exists or may hereafter be amended, the city manager is authorized to enter into a contract prior to the effective date of this chapter with the Department of Revenue for the administration and collection of the tax.
(Ord. 19 § 2, 1995).
4.25.030 Penalty.
It is unlawful for any person to fail or refuse to pay taxes with intent to violate the provisions of this chapter. Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or city ordinance.
(Ord. 19 § 4, 1995).