Chapter 5.08
LEASEHOLD EXCISE TAX

Sections:

5.08.010    Leasehold excise tax.

5.08.020    Rate – Credit.

5.08.030    Credit.

5.08.040    Collection.

5.08.050    Exemption.

5.08.060    Records – Inspection.

5.08.070    Contract – Department of Revenue.

5.08.080    Severability.

5.08.090    Penalty.

5.08.100    Effective date.

SOURCE:    ADOPTED:

Ord. 68    03/29/76

5.08.010 Leasehold excise tax.

There is hereby levied and shall be collected a leasehold excise tax on and after April 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the County of Clallam through a “leasehold interest” as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session (hereinafter “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.

5.08.020 Rate – Credit.

The rate of the tax imposed by CCC 5.08.010 shall be six (6) 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:

(1) With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the leasee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by Section 2 of the State Act) since that date, and excluding from such credit:

(a) Any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394; and

(b) Any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:

(i) With respect to taxes due in calendar year 1976, a credit equal to eighty (80) percent of the tax produced by the above rate.

(ii) With respect to taxes due in calendar year 1977, a credit equal to sixty (60) percent of the tax produced by the above rate.

(iii) With respect to taxes due in calendar year 1978, a credit equal to forty (40) percent of the tax produced by the above rate.

(iv) With respect to tax due in calendar year 1979, a credit equal to twenty (20) percent of the tax produced by the above rate.

(2) With respect to a product lease (as defined by Section 2 of the State Act), a credit of thirty-three (33) percent of the tax produced by the above rate.

5.08.030 Credit.

There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by Section 4 of the State Act and imposed upon the same taxable event by any city or town.

5.08.040 Collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the State Act.

5.08.050 Exemption.

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 CCC 5.08.010.

5.08.060 Records – Inspection.

The County hereby consents to the inspection of such records as are necessary to qualify the County for inspection of records of the Department of Revenue pursuant to RCW 82.32.330.

5.08.070 Contract – Department of Revenue.

The chairman of the Board of Clallam County Commissioners 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 CCC 5.08.010; provided, that the Prosecuting Attorney shall first approve the form and content of said contract.

5.08.080 Severability.

If any provision of this chapter, or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not effected.

5.08.090 Penalty.

Any violation of this chapter shall be determined a misdemeanor.

5.08.100 Effective date.

This chapter shall be effective on April 1, 1976, or as soon thereafter as the County and State have entered into a contract as provided for in Section 2, Chapter 61, Laws of 1975-1976.