Chapter 3.17
LEASEHOLD EXCISE TAX*

Sections:

3.17.010    Excise tax levied.

3.17.020    Rate.

3.17.030    Administration and collection.

3.17.040    Exemptions.

3.17.050    Consent to inspection of records.

3.17.060    Contract.

*State law reference(s) – Leasehold excise tax, RCW 82.29A.010 et seq.

3.17.010 Excise tax levied.

There is hereby 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(1). 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. No. 1982, § 1. Formerly Code 1986, §§ 3.03.010, 3.05.010)

3.17.020 Rate.

The rate of the tax imposed shall be as provided in RCW 82.29A.030 of the taxable rent as defined by RCW 82.29A.020(2).

(Ord. No. 1982, § 2. Formerly Code 1986, §§ 3.03.020, 3.05.020)

State law reference(s) – Levy authorized, RCW 82.29A.030.

3.17.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.29A.010 et seq.

(Ord. No. 1982, § 3. Formerly Code 1986, §§ 3.03.030, 3.05.030)

3.17.040 Exemptions.

Leasehold interests exempted by RCW 82.29A.130 shall be exempt from the tax imposed pursuant to this chapter.

(Ord. No. 1982, § 4. Formerly Code 1986, §§ 3.03.040, 3.05.040)

State law reference(s) – Exemption for leasehold interest in land, buildings, etc., used to manufacture alcohol fuel, etc., RCW 82.29A.135.

3.17.050 Consent to inspection of records.

The city hereby consents to the inspection of such records of the city as are necessary to qualify the city for inspection of records of the State Department of Revenue pursuant to RCW 82.32.330.

(Ord. No. 1982, § 5. Formerly Code 1986, §§ 3.03.050, 3.05.050)

3.17.060 Contract.

The mayor is authorized to execute a contract with the State Department of Revenue for the administration and collection of the tax imposed by this chapter. The city attorney shall approve the form and content of such contract.

(Ord. No. 1982, § 6. Formerly Code 1986, §§ 3.03.060, 3.05.060)

State law reference(s) – Collection, RCW 82.29A.080.