Chapter 3.20
REAL ESTATE EXCISE TAX1
Sections:
3.20.024 Unincorporated areas of Whatcom County excise tax rate.
3.20.025 Additional real estate excise tax.
3.20.026 Incorporated cities of Whatcom County excise tax rate.
3.20.028 Notice to county treasurer.
3.20.040 Compliance with other laws, rules.
3.20.080 Collection – Receipt – Stamp.
3.20.010 Imposed.
There is imposed an excise tax on each sale of real property in the unincorporated areas of Whatcom County. The tax shall be imposed and collected pursuant to Chapter 82.45 RCW. The tax imposed by this chapter shall be in addition to any such tax previously imposed by the county. (Ord. 82-69 § 1).
3.20.020 Rate.
The rate of levy of excise tax upon sales of real estate is determined as .0107 for the state portion and .0025 for the county portion for a total to be collected of .0132. (Ord. 84-8; Ord. 83-99; Ord. 82-69 § 2).
3.20.024 Unincorporated areas of Whatcom County excise tax rate.
The rate of levy of excise tax upon sales of real estate situated in unincorporated Whatcom County is determined as .0025 percent (one quarter of one percent) of the selling price, or as hereafter amended by Chapter 82.46 RCW or local ordinance. (Ord. 2002-040).
3.20.025 Additional real estate excise tax.
In accordance with RCW 82.46.035, and in addition to the excise tax on the sale of real property imposed herein under WCC 3.20.010, 3.20.020 and 3.20.024, there is hereby imposed an excise tax on each sale of real property situated in unincorporated Whatcom County at the rate of one-quarter of one percent of the selling price, to be collected by the county as prescribed in RCW 82.46.060. Proceeds from this additional tax shall be deposited in a separate account in the county capital improvements fund and expended as authorized by law under RCW 82.46.035(5). (Ord. 2004-003).
3.20.026 Incorporated cities of Whatcom County excise tax rate.
The rate of levy of excise tax upon sales of real estate situated in the incorporated cities of Bellingham, Blaine, Everson, Ferndale and Nooksack is determined as .0050 percent (one half of one percent) of the selling price, or as hereafter amended by Chapter 82.46 RCW or local ordinance (Bellingham Ordinances 9270, 9676 and 10273; Blaine Ordinances 1665 and 2031; Everson Ordinances 265 and 433; Ferndale Ordinances 770 and 1140; Nooksack Ordinances 239, 357 and 362).
The rate of levy of excise tax upon sales of real estate situated in the incorporated cities of Lynden and Sumas is determined as .0025 (one quarter of one percent) of the selling price, or as hereafter amended by Chapter 82.46 RCW or local ordinance (Lynden Ordinance 741; Sumas Ordinance 1005). (Ord. 2002-040).
3.20.028 Notice to county treasurer.
The county treasurer is only required to remit to the city, town or county real estate excise taxes collected 60 or more days after the receipt of notification that imposes or alters an excise tax rate that is currently imposed under Chapter 82.45 or 82.46 RCW or by local ordinance. (Ord. 2002-040).
3.20.030 Applicability.
Taxes imposed by this chapter shall be collected from persons who are taxable by the state under Chapter 82.45 RCW upon the occurrence of any taxable event within the unincorporated areas of Whatcom County. (Ord. 82-69 § 3).
3.20.040 Compliance with other laws, rules.
Taxes imposed by this chapter, and the administrative and collection thereof, shall comply with all applicable rules, regulations, laws, and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW. (Ord. 82-69 § 4).
3.20.050 Disposition.
A. The county treasurer shall place one percent of the proceeds of the taxes imposed under this chapter in the county current expense fund to defray costs of collection.
B. The remaining proceeds from the county tax imposed herein under WCC 3.20.010, 3.20.020 and 3.20.024 shall be placed in a county capital improvements fund. The capital improvements fund shall be used by the county solely for financing capital projects as defined by RCW 82.46.010(6) that are specified on a capital facilities plan element of a comprehensive plan and housing relocation assistance under RCW 59.18.440 and 59.18.450.
C. The county executive is directed to develop a long-term capital improvement plan for the county. Said plan shall be submitted to the council for approval.
D. A portion of the proceeds, in an amount to be determined, shall be reserved to redeem a $1,000,000 councilmanic bond issue. Said issue shall be used to repair major storm damage to the county road system.
E. This section does not limit the existing authority of the county to impose special assessments on property specially benefited thereby in the manner prescribed by law. (Ord. 2004-003; Ord. 82-69 § 5).
3.20.060 Tax a lien.
Any tax imposed under this chapter and any interest or penalties thereon shall be 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. 82-69 § 6).
3.20.070 Enforcement.
The taxes levied under this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or 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. 82-69 § 7).
3.20.080 Collection – Receipt – Stamp.
Any taxes imposed under this chapter shall be paid to and collected by the treasurer of the county. 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 excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed under this chapter shall be evidence of the satisfaction of the lien imposed in WCC 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 shall 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 treasurer. (Ord. 82-69 § 8).
3.20.090 Severability.
If any provision of this chapter or its application to any person or circumstances is held invalid, the remainder of this chapter or the application of the provision to other persons or circumstances is not affected. (Ord. 2004-003).
Prior legislation: Ord. dated 8/14/75; prior code §§ 4.52.010, 4.52.021, 4.52.030, 4.52.040, 4.52.050, 4.52.060, 4.52.070, 4.52.080, 4.52.090, 4.52.095, 4.52.100, 4.52.110, 4.52.115, 4.52.120, 4.52.125, 4.52.130, 4.52.140, 4.52.150, 4.52.160, 4.52.170, 4.52.180, 4.52.183, 4.52.185, 4.52.186, 4.52.188.