Chapter 3.85
LEASEHOLD EXCISE TAX ON OCCUPYING OR USING PUBLICLY OWNED REAL OR PERSONAL PROPERTY
Sections:
3.85.030 Administration and collection.
3.85.040 Authorization to contract with Department of Revenue.
3.85.010 Institution of tax.
Pursuant to RCW 82.29A.040, on and after September 1, 2002, the city of Leavenworth hereby levies a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a leasehold interest within the territorial limits of the city of Leavenworth. [Ord. 1186 § 1, 2003.]
3.85.020 Tax rate.
The tax levied in this chapter shall equal four percent of the taxable rent for such publicly owned property, less any credit allowed by Washington State law. The tax is payable monthly. [Ord. 1186 § 1, 2003.]
3.85.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. [Ord. 1186 § 1, 2003.]
3.85.040 Authorization to contract with Department of Revenue.
The mayor is authorized to execute a contract with the Department of Revenue of the state of Washington for the administration and collection of the tax imposed by LMC 3.85.010; provided, that the city attorney shall first approve the form and content of said contract. [Ord. 1186 § 1, 2003.]
3.85.050 Violation – Penalty.
If any person, firm or corporation subject to this chapter shall fail to pay any tax required by this chapter within 30 days after the due date thereof, there shall be added to such tax a penalty of 20 percent of the amount of said tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the city and may be collected by court proceedings, which remedy shall be in addition to all other remedies. [Ord. 1186 § 1, 2003.]
3.85.060 Enforcement.
In any suit brought by the city to collect any unpaid tax, and in the event the city is the prevailing party, the nonprevailing party in such action shall pay in addition to the city’s costs, a reasonable attorney fee at trial and in any appeal thereof incurred by the city. [Ord. 1186 § 1, 2003.]