Chapter 3.16
REAL ESTATE EXCISE TAX1

Sections:

3.16.010    Imposed – Rate.

3.16.020    Applicability.

3.16.030    Compliance with state law and rules.

3.16.040    Costs of collection.

3.16.050    Obligation to pay.

3.16.060    Lien status.

3.16.070    Payment to county.

3.16.080    Due date.

3.16.090    Refund.

3.16.100    Additional real estate excise tax.

3.16.010 Imposed – Rate.

There is imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city. (Ord. 1323 § 1, 1985)

3.16.020 Applicability.

Taxes imposed in this chapter shall be collected from persons who are taxable by the state under chapter 82.45 RCW and chapter 458-61 WAC upon the occurrence of any taxable event within the corporate limits of the city. (Ord. 1323 § 2, 1985)

3.16.030 Compliance with state law and rules.

The taxes imposed in this chapter 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 and chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth in this chapter. (Ord. 1323 § 3, 1985)

3.16.040 Costs of collection.

The Pierce County treasurer shall place one percent of the proceeds of the taxes imposed in this chapter in the county current expense fund to defray costs of collection. The remaining proceeds of the taxes imposed herein shall be distributed to the city monthly and those taxes imposed under SMC 3.16.010 shall be placed by the clerk-treasurer in municipal capital improvement funds. (Ord. 1323 § 4, 1985)

3.16.050 Obligation to pay.

The taxes imposed in this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 1323 § 5, 1985)

3.16.060 Lien status.

The taxes imposed herein and any interest or penalties thereon are the specific lien upon each piece of real property sold from time of sale or until the tax is paid, which lien may be enforced 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. 1323 § 6, 1985)

3.16.070 Payment to county.

The taxes imposed in this chapter shall be paid to and collected by the Pierce County treasurer on the real property sold within the corporate limits of the city. The Pierce County treasurer shall act as agent for the city. The Pierce 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 Pierce County treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of lien imposed in SMC 3.16.060 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 may be accepted by the Pierce 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 Pierce County treasurer. (Ord. 1323 § 7, 1985)

3.16.080 Due date.

The tax imposed under this chapter 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 rate of one percent per month from the time of sale until the date of payment. (Ord. 1323 § 8, 1985)

3.16.090 Refund.

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 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 Pierce County treasurer to the taxpayer; provided, that 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 paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 1323 § 9, 1985)

3.16.100 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 by SMC 3.16.010 and 3.16.020, there is hereby imposed an excise tax on each sale of real property located within the corporate limits of the city of Sumner 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 municipal capital improvements fund and expended as authorized by law under RCW 82.46.035(5). (Ord. 1855 § 1, 1998)


1

For statutory provisions on real estate excise taxes, see chapter 82.45 RCW.