Chapter 3.05
Leasehold Excise Tax
Sections:
3.05.050 Inspection of records.
3.05.010 Tax imposed.
There is hereby levied and shall be collected a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property within the City of DuPont through a “leasehold interest” as pursuant to RCW 82.29A.040. 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 RCW 82.29A.050, as the same now exists or may hereafter be amended. (Ord. 08-867 § 13).
3.05.020 Rate.
The rate of the tax imposed shall be four percent of the taxable rent as defined by RCW 82.29A.020. (Ord. 08-867 § 13).
3.05.030 Exemptions.
Leasehold interests exempted by RCW 82.29A.130 and 82.29A.135 as they now exist or may hereafter by amended shall be exempt from the tax imposed pursuant to DMC 3.05.010. (Ord. 08-867 § 13).
3.05.040 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.29A RCW. (Ord. 08-867 § 13).
3.05.050 Inspection of records.
The City hereby 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 82.32.230. (Ord. 08-867 § 13).
3.05.060 Contract with State.
Pursuant to RCW 82.29A.080 the City maintains an executed contract with the Department of Revenue of the State of Washington for the administration and collection of the tax imposed by DMC 3.05.010. (Ord. 08-867 § 13).
3.05.070 Violation--Penalty.
It is unlawful for any person to fail or refuse to pay taxes with intent to violate the provisions of this chapter. Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction shall be punished as per State law or City ordinance. (Ord. 08-867 § 13).
3.05.080 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 affected. (Ord. 08-867 § 13).