Chapter 3.20
REAL PROPERTY EXCISE TAX
Sections:
3.20.020 Administration, distribution, refunding and delinquency.
3.20.010 Excise tax.
(1) An excise tax on the sale of real property located within the unincorporated limits of Lewis County, Washington, shall be, and the same hereby is, established and imposed in an amount equal to one-quarter of one percent of the selling price of each sale of said real property. All funds received from the imposition of said excise tax, except such funds allocated under RCW 82.46.030(1), shall be and are hereby dedicated for both capital improvements, including those listed in RCW 35.43.040, and housing relocation assistance under RCW 59.18.440 and 59.18.450. For purposes of this subsection capital projects are those projects defined in RCW 82.46.010 which are specified in any capital facilities element of the comprehensive plan.
(2) An additional excise tax on the sale of real property located within the unincorporated limits of Lewis County, Washington, shall be and the same hereby is established and imposed in an amount equal to one-quarter of one percent of the selling price of each sale of said real property. All funds received from the imposition of said excise tax shall be, and the same hereby are, dedicated for capital improvements. Expenditures of the funds shall be limited to financing capital projects specified in a capital facilities plan element of a comprehensive plan. For purposes of this subsection, capital projects are those defined in RCW 82.46.035.
(3) The terms “sale,” “real property” and “selling price,” and associated terms as used herein, shall be as defined in RCW 82.45.010 through 82.45.033. [Ord. 1131B §1, 2007; Ord. 1157, 1998; Ord. 1131 § 1, 1993]
3.20.020 Administration, distribution, refunding and delinquency.
(1) The taxes created by this chapter shall be imposed, enforced, distributed, and administered consistent with the rules and regulations imposed under Chapter 82.46 RCW as hereafter amended and, to extent they are not inconsistent with the provisions of Chapter 82.46 RCW or this chapter, the provisions of Chapter 82.45 RCW, as hereafter amended.
(2) The taxes imposed hereunder shall become due and payable immediately at the time of sale and if not so paid within 30 days thereafter shall bear interest at the applicable rate established by RCW 82.45.100, as hereafter amended, until the date of payment.
(3) 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. However, no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid unless such improper amount was said as a result of a miscalculation. [Ord. 1131B §1, 2007; Ord. 1157, 1998; Ord. 1131 § 2, 1993]