Chapter 3.40


3.40.010    Imposition of leasehold excise tax.

3.40.020    Rate of leasehold excise tax.

3.40.030    Exemptions.

3.40.040    Administration and collection.

3.40.050    Inspection of records.

3.40.060    Contract with Department of Revenue.

3.40.070    Adoption of other laws.

3.40.080    Penalty.

3.40.010 Imposition of leasehold excise tax.

There is hereby levied and shall be collected a leasehold excise tax on and after the effective date of the ordinance codified in this chapter upon the act or privilege of occupying or using publicly owned real or personal property within the City of Maple Valley 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. O-16-594 § 1).

3.40.020 Rate of leasehold excise tax.

The rate of tax imposed by MVMC 3.40.010 shall be four percent of the taxable rent, as the same is defined by Chapter 82.29A RCW. (Ord. O-16-594 § 1).

3.40.030 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 MVMC 3.40.010. (Ord. O-16-594 § 1).

3.40.040 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. O-16-594 § 1).

3.40.050 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. O-16-594 § 1).

3.40.060 Contract with Department of Revenue.

The City Manager 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 MVMC 3.40.010; provided, that the City Attorney shall first approve the form and content of said contract. (Ord. O-16-594 § 1).

3.40.070 Adoption of other laws.

Pursuant to RCW 35A.11.020 and 35A.21.160, the City adopts by reference the State leasehold excise tax laws, Chapter 82.29A RCW and the State leasehold excise tax rules found at Chapter 458-29A WAC which are incorporated by this reference as presently written or hereafter amended as the excise tax laws and rules of the City of Maple Valley. (Ord. O-16-594 § 1).

3.40.080 Penalty.

It is unlawful for any person to fail or refuse to pay the leasehold excise tax imposed under this chapter. Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction shall be punished according to State law and/or City ordinance. (Ord. O-16-594 § 1).