Chapter 3.20
REAL ESTATE EXCISE TAX
Sections:
ARTICLE I. TAX EFFECTIVE JANUARY, 1986
3.20.030 Consistency with state tax.
3.20.040 Proceeds--Distribution--Use limits.
ARTICLE II. TAX EFFECTIVE JUNE, 1988
3.20.120 Proceeds--Disposition.
3.20.160 Payment--Due date--Interest.
ARTICLE I. TAX EFFECTIVE JANUARY, 1986
3.20.010 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 this city. (Ord. 834 §1, 1986)
3.20.020 Taxable events.
Taxes imposed in this article shall be collected from persons who are taxable by the state under RCW Chapter 82.45 and WAC Chapter 458-61 upon the occurrence of any taxable event within the corporate limits of the city. (Ord. 834 §2, 1986)
3.20.030 Consistency with state tax.
The taxes imposed in this article shall comply with all applicable rules, regulations, law and court decisions regarding real estate excise taxes as imposed by the state under RCW Chapter 82.45 and WAC Chapter 458-61. The provisions of those chapters to the extent they are not inconsistent with this ordinance shall apply as though fully set forth in this article. (Ord. 834 §3, 1986)
3.20.040 Proceeds--Distribution--Use limits.
A. The county treasurer shall place one percent of the proceeds of the taxes imposed in this article in the county current expense fund to defray cost of collection.
B. The remaining proceeds from city taxes imposed in this article shall be distributed to the city monthly and those taxes imposed under Section 3.20.010 shall be placed by the city treasurer in a municipal capital improvements fund.
These capital improvements funds shall be used by the city for local improvements, including those listed in RCW 35.43.040.
C. This section shall not limit the existing authority of this city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 834 §4, 1986)
3.20.050 Seller’s obligation.
The taxes imposed in this article are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed by law. (Ord. 834 §5, 1986)
3.20.060 Lien provisions.
The taxes imposed in this article and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale or 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. 834 §6, 1986)
3.20.070 Payment--Notation.
The taxes imposed in this article shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the city within the county imposing the tax. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate tax affidavit in case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed in this article shall be evidence of the satisfaction of the lien imposed in Section 3.20.060 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 may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax 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 county treasurer. (Ord. 834 §7, 1986)
3.20.080 Payment--Due date.
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. 834 §8, 1986)
3.20.090 Payment--Refund.
If, upon written application by a taxpayer to the 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 county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive or an improper amount 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. (Ord. 834 §9, 1986)
ARTICLE II. TAX EFFECTIVE JUNE, 1988
3.20.100 Imposed.
There is imposed an excise tax on each sale of real property in the corporate limits of the city for the city tax at the rate of one-quarter of one percent of the selling price. Taxes imposed under this section shall be collected from persons who are taxable by the state of Washington under RCW Chapter 82.45 upon the occurrence of any taxable event within the corporate limits of the city. Taxes imposed under this section shall comply under RCW Chapter 82.45, all of which shall apply as though fully set forth within. (Ord. 861 (part), 1988)
3.20.110 Collection.
Any taxes imposed shall be paid to the Yakima County treasurer. (Ord. 861 (part), 1988)
3.20.120 Proceeds--Disposition.
One percent of the proceeds of the taxes imposed shall be placed by the Yakima County treasurer in the county current expense fund to defray costs of collection. The remaining proceeds from the tax shall be distributed by the county treasurer to the city monthly and shall be placed by the city treasurer in a municipal capital improvement fund. These capital improvement funds shall be used by the city for local improvements, including those listed in RCW 35.43.040. (Ord. 861 (part), 1988)
3.20.130 Enforcement--Lien.
Any tax imposed and any interest or penalties thereon is a specific lien upon each 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. (Ord. 861 (part), 1988)
3.20.140 Seller’s obligation.
The taxes levied are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner pre scribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 861 (part), 1988)
3.20.150 Payment--Record.
A receipt issued by the county treasurer for the payment of the tax imposed shall be evidence of the satisfaction of the lien imposed. (Ord. 861 (part), 1988)
3.20.160 Payment--Due date--Interest.
The tax imposed shall be due and payable on the date of sale of real property in the corporate limits of the city. If the tax is not so paid within thirty days thereafter, it shall bear interest at the rate one percent per month from the date of sale until paid. (Ord. 861 (part), 1988)