Chapter 3.43
LEASEHOLD EXCISE TAX
Sections:
3.43.010 Imposition of leasehold excise tax.
3.43.050 Inspection of records.
3.43.060 Authorization for administration.
3.43.010 Imposition of leasehold excise tax.
There is hereby levied and shall be collected a leasehold excise tax on and after October 1, 2003, upon the act or privilege of occupying or using publicly owned real or personal property within the city of Battle Ground through a “leasehold interest” as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session (hereafter “the state act”). 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 Section 5 of the state act. (Ord. 03-013 § 1, 2003)
3.43.020 Leasehold tax rate.
The rate of the tax imposed by BGMC 3.43.010 shall be four percent of the taxable rent (as defined by Section 2 of the state act); provided, that the following credits shall be allowed in determining the tax payable:
A. With respect to a product lease (as defined by Section 2 of the state act), a credit of thirty-three percent of the tax produced by the above rate. (Ord. 03-013 § 2, 2003)
3.43.030 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. (Ord. 03-013 § 3, 2003)
3.43.040 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 BGMC 3.43.010. (Ord. 03-013 § 4, 2003)
3.43.050 Inspection of records.
The city hereby consents to the inspection for 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. 03-013 § 5, 2003)
3.43.060 Authorization for administration.
The city manager or his designee 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 BGMC 3.43.010; provided, that the city attorney shall first approve the form and content of said contract. (Ord. 03-013 § 6, 2003)