Chapter 5.45
EXCISE TAX ON REAL ESTATE SALES
Sections:
5.45.010 Imposition of real estate excise tax.
5.45.025 Additional real estate tax.
5.45.030 County to collect payment.
5.45.040 Tax is obligation of the seller.
5.45.050 Tax lien on real property.
5.45.060 Duties of county treasurer.
5.45.100 State law adopted by reference.
5.45.010 Imposition of real estate excise tax.
There is imposed an excise tax on each sale of real property constituting a taxable event as defined in Chapter 82.45 RCW and occurring within the city limits. The tax imposed under this section shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW. [Ord. 23-86].
5.45.020 Rate of tax.
The rate of tax imposed by RMC 5.45.010 shall be one-quarter of one percent of the selling price of all real property upon which this tax is imposed. [Ord. 23-86].
5.45.025 Additional real estate tax.
In accordance with RCW 82.46.035, and in addition to the excise tax on the sale of real property imposed by RMC 5.45.010, there is hereby imposed an excise tax on each sale of real property located within the corporate limits of the city of Richland 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(5), solely for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road light systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction, repair, rehabilitation or improvement of parks as specified in a capital facilities element of a comprehensive plan. [Ord. 50-92].
5.45.030 County to collect payment.
The county treasurer shall place one percent of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection. The remaining proceeds from city taxes imposed herein shall be distributed to the city monthly. [Ord. 23-86].
5.45.040 Tax is obligation of the seller.
The taxes imposed herein are the obligation of the seller and may be enforced through an action for debt against the seller or in the manner prescribed for the foreclosure of mortgages. [Ord. 23-86].
5.45.050 Tax lien on real property.
The taxes imposed herein and any interest or penalties thereon are a specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. [Ord. 23-86].
5.45.060 Duties of county treasurer.
The taxes imposed herein shall be paid to and collected by the treasurer of Benton County. The county treasurer shall act as agent for the city. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien imposed in RMC 5.45.050 and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer. [Ord. 23-86; amended during 2011 recodification].
5.45.070 Payment due.
The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. [Ord. 23-86].
5.45.080 Refunds.
If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. [Ord. 23-86].
5.45.090 Use of proceeds.
All proceeds from the tax collected at the rate imposed by RMC 5.45.020 shall be placed by the finance director in the current expense fund and shall be used for capital improvements, including those listed in RCW 35.43.040. This section shall not limit the existing authority of this city to impose special assessment on property benefited thereby in the manner prescribed by law. These capital improvements funds shall be used by the city solely for financing capital projects as defined by RCW 82.46.010(6) that are specified in a capital facilities plan element of a comprehensive plan and housing relocation assistance under RCW 59.18.440 and 59.18.450. [Ord. 23-86; Ord. 50-92; Ord. 2022-29 § 18].
5.45.100 State law adopted by reference.
Chapter 82.45 RCW and any and all subsequent amendments to said statute are hereby adopted by this reference as if set forth in full herein. [Ord. 23-86].