Chapter 3.72
LEASEHOLD EXCISE TAX1
Sections
3.72.020 Administration, collection – Application of state standards.
3.72.030 Administration, collection – Contract with state.
3.72.040 Inspection of records.
3.72.010 Levied.
There is levied and shall be collected a leasehold excise tax upon the act or privilege of occupying or using publicly owned real or personal property within the city through a leasehold interest as defined by RCW 82.29A.020 as presently constituted or as may be subsequently amended. The tax is paid, collected, and remitted to the State Department of Revenue at the time and in the manner prescribed by RCW 82.29A.050 as presently constituted or as may be subsequently amended. [Ord. 1159 § 1, 1995: Ord. 1144 § 63(12), 1995; Ord. 387 § 1, 1976. Formerly 3.28.010.]
3.72.020 Administration, collection – Application of state standards.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of chapter 82.29A RCW as presently constituted or as may be subsequently amended. [Ord. 1159 § 2, 1995: Ord. 1144 § 63(12), 1995; Ord. 387 § 3, 1976. Formerly 3.28.020.]
3.72.030 Administration, collection – Contract with state.
The city manager is authorized to execute a contract with the State Department of Revenue for the administration and collection of the tax imposed by DMMC 3.72.010. The State Department of Revenue may deduct a percentage amount, as provided by such contract, not to exceed two percent of the taxes collected, for administration and collection expenses incurred by the Department. The city attorney shall approve the form and content of the contract. [Ord. 1159 § 3, 1995: Ord. 1144 § 63(12), 1995; Ord. 387 § 6, 1976. Formerly 3.28.030.]
3.72.040 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 State Department of Revenue pursuant to RCW 82.32.320 as presently constituted or as may be subsequently amended. [Ord. 1159 § 4, 1995: Ord. 1144 § 63(12), 1995; Ord. 387 § 5, 1976. Formerly 3.28.040.]
3.72.050 Rate.
The rate of the tax imposed by DMMC 3.72.010 is four percent of the taxable rent as defined by RCW 82.29A.020 as presently constituted or as may be subsequently amended. Credits, if any, are allowed as prescribed by RCW 82.29A.120 as presently constituted or as may be subsequently amended. [Ord. 1159 § 5, 1995: Ord. 1144 § 63(12), 1995; Ord. 387 § 2, 1976. Formerly 3.28.050.]
3.72.060 Exemptions.
Leasehold interests exempted by RCW 82.29A.130 as presently constituted or as may be subsequently amended are exempt from the tax imposed pursuant to DMMC 3.72.010. [Ord. 1159 § 6, 1995: Ord. 1144 § 63(12), 1995; Ord. 387 § 4, 1976. Formerly 3.28.060.]
For provisions of state law on leasehold excise taxes, see chapter 82.29A RCW.