Chapter 3.12
LEASEHOLD EXCISE TAX
Sections:
3.12.030 Receipt of city’s portion.
3.12.070 Failure to pay or collect.
3.12.010 Levied.
There is levied a 12.84 percent leasehold excise tax, effective January 1, 1976, on the act or privilege of occupying or using city-owned real or personal property within the city through a leasehold interest. (Ord. 442, 1984)
3.12.020 Collection.
The leasehold excise tax shall be collected by the city and paid over to the State Department of Revenue. (Ord. 442, 1984)
3.12.030 Receipt of city’s portion.
The city shall receive such portion of the excise tax as is provided by the laws of the state. (Ord. 442, 1984)
3.12.040 Records inspection.
The city 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 82.32.330. (Ord. 442, 1984)
3.12.050 Contract with state.
The city clerk-treasurer is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed in Section 3.12.010. (Ord. 442, 1984)
3.12.060 Exemptions.
Leasehold interests exempted by state law, as it now exists or may hereafter be amended, shall be exempt from the tax imposed. (Ord. 442, 1984)
3.12.070 Failure to pay or collect.
Any person violating any of the provisions or failing to comply with any of the requirements of this chapter shall be deemed guilty of a misdemeanor and each such person shall be deemed guilty of a separate offense for each and every day during any portion of which any violation of any of the provisions of this chapter is committed, continued or permitted, and upon conviction of any such violation, such person shall be punished by a fine of not more than $300.00. (Ord. 442, 1984)