Chapter 3.46


3.46.010    Leasehold excise tax imposed.

3.46.020    Rate of tax.

3.46.030    Collection and administration.

3.46.040    Allowable credits.

3.46.050    Exemptions.

3.46.060    Adoption by reference.

3.46.070    Penalties.

3.46.010 Leasehold excise tax imposed.

Commencing July 1, 2005, there is imposed a leasehold excise tax upon the act or privilege of occupying or using publicly owned real or personal property within the city limits of Mill Creek through a “leasehold interest” as defined by RCW 82.29A.020. (Ord. 2005-613 § 1)

3.46.020 Rate of tax.

The rate of leasehold excise tax imposed by this chapter shall be four percent of the taxable rent as provided in RCW 82.29A.040. (Ord. 2005-613 § 1)

3.46.030 Collection and administration.

The leasehold excise tax imposed by this chapter shall be paid, collected, and remitted to the Department of Revenue of the State of Washington in the time and manner prescribed by RCW 82.29A.050. (Ord. 2005-613 § 1)

3.46.040 Allowable credits.

After computation of the leasehold excise tax imposed under this chapter, a credit in that amount shall be applied to the tax payable in accordance with RCW 82.29A.120. (Ord. 2005-613 § 1)

3.46.050 Exemptions.

Those leasehold interests identified in RCW 82.29A.130 through 82.29A.137 shall be exempt from the leasehold excise tax imposed under this chapter. (Ord. 2005-613 § 1)

3.46.060 Adoption by reference.

Chapter 82.29A RCW, Leasehold Excise Tax, as now or hereafter amended, is hereby adopted. (Ord. 2005-613 § 1)

3.46.070 Penalties.

In addition to the penalties provided in Chapter 1.16 MCMC, any person violating any provision of this chapter shall be guilty of a gross misdemeanor and shall be punished by a fine of up to $5,000 and/or imprisonment of up to one year. (Ord. 2005-613 § 1)