Chapter 3.32
LEASEHOLD EXCISE TAX
Sections:
3.32.050 Inspection of records.
3.32.070 Misdemeanor declared.
3.32.080 Delinquency and collection.
3.32.010 Levied.
There is 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 owned or held by the city through a leasehold interest as defined by RCW 82.29A.020. The tax shall be paid, collected, and remitted to the State Department of Revenue at the time and in the manner prescribed by RCW 82.29A.050. (Ord. 387 § 1, 1976).
3.32.020 Rate imposed.
The rate of the tax imposed by Section 3.32.010 of this code shall be four percent of the taxable rent, as defined by RCW 82.29A.020; 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 lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by RCW 82.29A.020) since that date, and excluding from such credit any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394 and any lease or agreement including options to renew which extend beyond January 1, 1985, as follows:
(A) With respect to taxes due in calendar year 1976, a credit equal to eight percent of the tax produced by the rate imposed in Section 3.32.010;
(B) With respect to taxes due in calendar year 1977, a credit equal to sixty percent of the tax produced by the rate imposed in Section 3.20.010;
(C) With respect to taxes due in calendar year 1978, a credit equal to forty percent of the tax produced by the rate imposed in Section 3.32.010;
(D) With respect to taxes due in calendar year 1979, a credit equal to twenty percent of the tax produced by the rate imposed in Section 3.32.010.
(2) With respect to a product lease, as defined by RCW 82.29A.020, a credit of thirty-three percent of the tax produced by the rate imposed in Section 3.32.010. (Ord. 387 § 2, 1976).
3.32.030 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW Chapter 82.29A. (Ord. 387 § 3, 1976).
3.32.040 Exemption.
Leasehold interests exempted by RCW 82.29A.130 as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 3.32.010. (Ord. 387 § 4, 1976).
3.32.050 Inspection of records.
The city consents to the inspection of 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. 387 § 5, 1976).
3.32.060 Contracts.
The mayor is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by Section 3.32.010; provided, that the city attorney shall first approve the form and content of the contract. (Ord. 387 § 6, 1976).
3.32.070 Misdemeanor declared.
Failure or refusal to pay the tax shall constitute a misdemeanor, punishable as provided by Chapter 1.04 of this code. (Ord. 387 § 8, 1976).
3.32.080 Delinquency and collection.
In addition to other remedies, the city may collect the tax as for any other delinquent account, by civil action. (Ord. 387 § 9, 1976).