Chapter 4.18
REAL ESTATE EXCISE TAX
Sections:
4.18.020 Additional excise tax imposed.
4.18.040 County to collect – Payment.
4.18.050 Tax is obligation of seller.
4.18.060 Tax lien on real property.
4.18.070 Duties of county treasurer.
4.18.010 Imposition.
The city imposes a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city. The tax imposed by this section 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. (Ord. 09-01 § 1, 2009; Ord. 88-13 § 1, 1988)
4.18.020 Additional excise tax imposed.
The city imposes an additional excise tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city. The tax imposed by this section 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. (Ord. 09-01 § 1, 2009; Ord. 88-13 § 1, 1988)
4.18.030 Use of proceeds.
All proceeds from the tax imposed by this chapter shall be placed by the city clerk/treasurer in the local capital improvements fund and shall be used for capital improvements, including those listed in RCW 35.43.040 as the same exists now or may be hereafter amended. The provisions of this chapter shall not limit the existing authority of the city to impose special assessments on property specially benefited thereby in the manner prescribed by law. (Ord. 88-13 § 1, 1988)
4.18.040 County to collect – Payment.
The county treasurer shall place one percent of the proceeds of the taxes imposed by EWMC 4.18.010 in the county current expense fund to defray costs of collection. The remaining proceeds from city taxes imposed by this chapter shall be distributed to the city monthly. (Ord. 09-01 § 1, 2009; Ord. 88-13 § 1, 1988)
4.18.050 Tax is obligation of seller.
The taxes imposed by this chapter 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. 88-13 § 1, 1988)
4.18.060 Tax lien on real property.
The taxes imposed by this chapter and any interest or penalties thereon are a specific lien upon 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; resort to one course of enforcement is not an election not to pursue the other. (Ord. 88-13 § 1, 1988)
4.18.070 Duties of county treasurer.
The taxes imposed by this chapter shall be paid to and collected by the Douglas County treasurer. The Douglas County treasurer shall act as agent for the city. The Douglas 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 Douglas County treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien imposed in EWMC 4.18.060 and may be recorded in the manner prescribed for recording satisfactions or mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the Douglas 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 Douglas County treasurer. (Ord. 88-13 § 1, 1988)
4.18.080 Payment due.
The tax imposed by this chapter 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. 88-13 § 1, 1988)
4.18.090 Refunds.
If, upon written application by a taxpayer to the Douglas 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 Douglas 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. 88-13 § 1, 1988)
4.18.100 State laws.
Chapter 82.45 RCW and any and all subsequent amendments to said statute are adopted by this reference as if set forth in full herein. References in this chapter to Chapter 82.45 RCW shall apply to Chapter 82.45 RCW as the same exists now or may be amended. The city clerk/treasurer is directed to maintain one copy of Chapter 82.45 RCW as currently enacted or as subsequently amended on file for public use and examination during regular city business hours. (Ord. 88-13 § 1, 1988)
4.18.110 Penalties.
Any person violating any provision of this chapter shall be guilty of a misdemeanor. (Ord. 88-13 § 1, 1988)