Chapter 3.08
EXCISE TAX ON OCCUPYING OR
USING PUBLICLY OWNED REAL OR PERSONAL PROPERTY

Sections:

3.08.010    Imposition of tax.

3.08.020    Rate of tax.

3.08.030    Administration and collection.

3.08.040    Exemptions.

3.08.050    Inspection of records.

3.08.060    Contract with Department of Revenue.

3.08.070    Violations – Penalties.

3.08.010 Imposition of tax.

There is hereby levied and shall be collected a leasehold excise tax on and after January 1, 1990, upon the act or privilege of occupying or using publicly owned real or personal property within the city of Lynnwood through a “leasehold interest” as the same is defined by Chapter 82.29A RCW. 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 Chapter 82.29A RCW. (Ord. 1751 § 1, 1990)

3.08.020 Rate of tax.

The rate of tax imposed by LMC 3.08.010 shall be four percent of the taxable rent, as the same is defined by Chapter 82.29A RCW. (Ord. 1751 § 2, 1990)

3.08.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.29A RCW. (Ord. 1751 § 3, 1990)

3.08.040 Exemptions.

Leasehold interests exempted by RCW 82.29A.130, as it now exists or may hereafter be amended, shall be exempt from the tax imposed pursuant to LMC 3.08.010. (Ord. 1751 § 4, 1990)

3.08.050 Inspection of records.

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. 1751 § 5, 1990)

3.08.060 Contract with Department of Revenue.

The mayor is hereby authorized to execute a contract with the Department of Revenue with the state of Washington for the administration and collection of the tax imposed by LMC 3.08.010; provided, that the city attorney shall first approve the form and content of said contract. (Ord. 1751 § 6, 1990)

3.08.070 Violations – Penalties.

Any taxpayer holding a leasehold interest subject to the tax imposed hereunder who violates or fails to comply with the provisions of this chapter, shall be guilty of a misdemeanor. Upon conviction thereof, such taxpayer shall be punished by a fine not to exceed $500.00. (Ord. 1751 § 7, 1990)