Chapter 3.23
LEASEHOLD EXCISE TAX
Sections:
3.23.010 Tax levied—Effective date.
3.23.020 Tax rate—Credit against tax payable.
3.23.030 Administration and collection.
3.23.050 Inspection of records.
3.23.060 Contract with state for administration and collection.
3.23.070 Invalidity—Savings clause.
3.23.080 Violation—Penalty—Continuing offense.
3.23.010 Tax levied—Effective date.
There is levied and shall be collected a leasehold excise tax on or after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the city of Yakima through a leasehold interest as defined by Revised Code of Washington 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 Revised Code of Washington 82.29A.050. (Ord. 93-51 § 1, 1993: Ord. 1924 § 1 (part), 1976).
3.23.020 Tax rate—Credit against tax payable.
The rate of the tax imposed by Section 3.23.010 of this code shall be four percent of the taxable rent, as defined by Revised Code of Washington 82.29A.020; provided, that the following credits shall be allowed in determining the tax payable:
1. With respect to a leasehold interest other than a product lease, executed with an effective date of April 1, 1986, or thereafter, or a leasehold interest in respect to which the State Department of Revenue under the authority of Revised Code of Washington 82.29A.020 does adjust the contract rent base used for computing the tax provided for in Revised Code of Washington 82.29A.030, there shall be allowed a credit against the tax as otherwise computed equal to the amount, if any, that such tax exceeds the property tax that would apply to such leased property if it were privately owned.
2. With respect to a product lease, as defined by Revised Code of Washington 82.29A.020, a credit of thirty-three percent of the tax produced by the above rate. (Ord. 93-51 § 2, 1993: Ord. 1924 § 1 (part), 1976).
3.23.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. (Ord. 1924 § 1 (part), 1976).
3.23.040 Exemptions.
Leasehold interests exempted by Section 13 of the state act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 3.23.010 of this code. (Ord. 1924 § 1 (part), 1976).
3.23.050 Inspection of records.
The city of Yakima 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. 1924 § 1 (part), 1976).
3.23.060 Contract with state for administration and collection.
The city manager and city clerk of the city of Yakima are 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 Section 3.23.010 of this code; provided that the city attorney shall first approve the form and content of said contract. (Ord. 1924 § 1 (part), 1976).
3.23.070 Invalidity—Savings clause.
If any provision of this chapter, or its application to any person or circumstance is held invalid, the remaining provisions of the chapter or their application to other persons or circumstances is not affected. (Ord. 1924 § 1 (part), 1976).
3.23.080 Violation—Penalty—Continuing offense.
A. It is unlawful for any person, firm or corporation to fail or refuse to pay the leasehold excise tax imposed by this chapter when that person, firm or corporation is required to pay such tax under the provisions of this chapter and applicable state laws.
B. Any person, firm or corporation convicted of failing or refusing to pay the leasehold excise tax imposed by this chapter shall be punished by a fine not to exceed two hundred fifty dollars or by imprisonment in the city jail facility for not more than ninety days for each conviction.
C. The failure or refusal to pay the leasehold excise tax imposed by this chapter, after the payment of such tax becomes due, is a violation of continuing duration, and each day of such violation shall constitute a separate offense. (Ord. 1924 § 1 (part), 1976).