Chapter 2.25
REAL ESTATE EXCISE TAX
Sections:
2.25.040 Imposition of real estate excise tax.
2.25.080 Rate of tax imposed.
2.25.120 Administration and collection of tax.
2.25.160 Distribution of proceeds.
2.25.040 Imposition of real estate excise tax.
There is hereby authorized and imposed an excise tax on each sale of real property in the corporate limits of the city of Ellensburg. The tax imposed shall be collected from persons who are taxable by the state of Washington under Chapter 82.45 RCW upon the occurrence of any taxable event within the city of Ellensburg. [Ord. 3550 § 1, 1986.]
2.25.080 Rate of tax imposed.
The rate of tax shall be equal to one-quarter of one percent of the selling price of each piece of property sold within the city of Ellensburg. [Ord. 3550 § 1, 1986.]
2.25.120 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.45 RCW and RCW 82.46.010. [Ord. 3550 § 1, 1986.]
2.25.160 Distribution of proceeds.
The distribution of proceeds from the tax imposed in this chapter shall be in accordance with RCW 82.46.030. Upon receipt from the county treasurer of the city tax imposed in this chapter, the city finance director/treasurer shall deposit the receipted funds into the sidewalk improvement fund of the city of Ellensburg. [Ord. 3619 § 2, 1988; Ord. 3550 § 1, 1986.]