Chapter 3.30
REAL ESTATE EXCISE TAX

Sections:

3.30.010    Imposed.

3.30.020    Collection.

3.30.030    Compliance with state laws.

3.30.040    Distribution of proceeds.

3.30.010 Imposed.

Pursuant to the authority granted to cities of the state of Washington such as Roslyn, Washington, under RCW 82.46.010 shall be and there is hereby imposed an excise tax on each sale of real property in the corporate limits of the city of Roslyn at a rate equal to one-quarter of one percent of the selling price of said property. [Ord. 613 § 1, 1985.]

3.30.020 Collection.

The tax imposed under RMC 3.30.010 shall be collected from persons who are taxable by the state of Washington under Chapter 82.45 RCW upon the occurrence of any taxable event within the city of Roslyn. [Ord. 613 § 2, 1985.]

3.30.030 Compliance with state laws.

The tax imposed under RMC 3.30.010 shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state of Washington under Chapter 82.45 RCW. [Ord. 613 § 3, 1985.]

3.30.040 Distribution of proceeds.

The distribution of proceeds of the tax imposed in RMC 3.30.010 shall be in accordance with RCW 82.46.030. Upon receipt from the county treasurer of the city’s tax imposed in RMC 3.30.010, the city treasurer shall deposit the receipted funds into the capital improvement fund of the city of Roslyn. [Ord. 613 § 4, 1985.]