Chapter 3.03
Real Estate Excise Tax
Sections:
3.03.012 Additional tax--One-quarter percent.
3.03.015 Additional tax--Municipal capital improvements fund.
3.03.030 Consistency with State tax.
3.03.040 Distribution of tax proceeds and limiting the use thereof.
3.03.090 Excessive and improper payments.
3.03.010 Imposition.
There is hereby imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of this City. (Ord. 08-867 § 13).
3.03.012 Additional tax--One-quarter percent.
(a) Pursuant to the authority contained in RCW 82.46.035(2), there is hereby imposed an additional tax of one-quarter of one percent of the selling price in each sale of real property within the City.
(b) The tax imposed herein shall be collected from persons who are taxable by the State of Washington under Chapter 82.45 RCW and Chapter 458-61 WAC upon the occurrence of any taxable event within the City.
(c) The tax imposed herein shall comply with all applicable rules, regulations, and laws regarding real estate excise taxes pursuant to Chapter 82.45 RCW and Chapter 458-61 WAC, to the extent that they are not inconsistent with this section.
(d) Revenues generated by the tax imposed herein shall be placed in a separate account, and shall be expended only for the purposes enumerated in RCW 82.46.035.
(e) The tax imposed herein shall be enforceable in any manner authorized by law, and the amount thereof and any interest or penalty thereon shall be a specific lien on each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
(f) The taxes imposed herein shall be paid to and collected by the Pierce County Treasurer, who shall act as agent for the City in collecting such tax. 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 payment of the tax imposed herein shall be evidence of satisfaction of the lien imposed in subsection (e) of this section 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 that fact is made on the instrument by the Pierce County Treasurer.
(g) The tax unpaid herein shall be 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.
(h) If, on written application by a taxpayer to the Pierce County Treasurer for a refund, it appears that 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; 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. 08-867 § 13).
3.03.015 Additional tax--Municipal capital improvements fund.
(a) Pursuant to the authority contained in RCW 82.46.035(1), a real estate excise tax of 0.0025 of the selling price is hereby imposed on each sale of real property in the corporate limits of the City of DuPont.
(b) The remaining proceeds of the tax hereby imposed shall be placed in a municipal capital improvements fund. No monies shall be withdrawn therefrom except for financing capital projects specified in a capital facilities plan element of the Comprehensive Plan. (Ord. 08-867 § 13).
3.03.020 Taxable events.
Taxes imposed herein 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. 08-867 § 13).
3.03.030 Consistency with State tax.
The taxes imposed herein 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 herein. (Ord. 08-867 § 13).
3.03.040 Distribution of tax proceeds and limiting the use thereof.
(a) The county treasurer shall place one percent of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection.
(b) The remaining proceeds from City taxes imposed herein shall be distributed to the City monthly and those taxes imposed under DMC 3.03.010 shall be placed by the City Treasurer in a municipal capital improvements fund. These capital improvements funds shall be used by the City for local improvements, including those listed in RCW 35.43.040.
(c) This section shall not limit the existing authority of this City to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 08-867 § 13).
3.03.050 Seller’s obligation.
The taxes imposed herein 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. 08-867 § 13).
3.03.060 Lien provisions.
The taxes imposed herein and any interest or penalties thereon are the specific lien upon each piece of real property sold from the 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. 08-867 § 13).
3.03.070 Notation of payment.
The taxes imposed herein shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the City within the county imposing the tax. The 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 county treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien prescribed for recording satisfactions or mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the 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 county treasurer. (Ord. 08-867 § 13).
3.03.080 Date payable.
The tax 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 rate of one percent per month from the time of sale until the date of payment. (Ord. 08-867 § 13).
3.03.090 Excessive and improper payments.
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; 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. 08-867 § 13).
3.03.100 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 affected. (Ord. 08-867 § 13).