Chapter 3.32
REAL ESTATE EXCISE TAX
Sections:
3.32.020 Collection when—Compliance with RCW 82.45.
3.32.040 Additional real estate excise tax.
3.32.010 Imposed.
An excise tax of one-quarter of one percent of selling price is imposed on all real property sold within the corporate limits of the town.
(Ord. No. 560, §1, 12-4-14; Ord. 244 (part), 1991).
3.32.020 Collection when—Compliance with RCW 82.45.
The tax imposed shall be collected from persons taxable by the state under Chapter 82.45 RCW upon the occurrence of any taxable event within the corporate limits of the town, and shall comply with all rules, regulations, laws and court decisions regarding real estate excise taxes under that section.
(Ord. No. 560, §1, 12-4-14; Ord. 244 (part), 1991).
3.32.030 Use of revenues.
The revenues from this tax shall be used for local capital improvement projects.
(Ord. No. 560, §1, 12-4-14; Ord. 244 (part), 1991).
3.32.040 Additional real estate excise tax.
In accordance with RCW 82.46.035, and in addition to the excise tax on the sale of real property imposed by Sections 3.32.010 and 3.32.020, there is hereby imposed an excise tax on each sale of real property located within the corporate limits of the city of Mattawa at the rate of one-quarter of one percent of the selling price to be collected by the county as prescribed in RCW 82.46.060. Proceeds from this additional tax shall be deposited in a separate account in the municipal capital improvements fund and expended as authorized by law under RCW 82.46.035.
(Ord. No. 560, §1, 12-4-14).