Chapter 3.08
REAL ESTATE EXCISE TAX
Sections:
3.08.010 State statute adopted.
3.08.020 Rate – Applicability – Compliance.
3.08.025 Additional real estate excise tax.
3.08.010 State statute adopted.
Chapter 82.45 RCW, entitled “Excise Tax on Real Estate Sales” (as currently enacted and as may be amended by the State Legislature) is adopted by reference. (Res. 92-1982)
3.08.020 Rate – Applicability – Compliance.
A. Pursuant to Section 11(1), Engrossed Senate Bill No. 4972, Laws of 1982, ex. sess. (Chapter 82.46 RCW) there is levied and shall be collected by the treasurer an excise tax on each sale of real property in the unincorporated areas of the County at the rate of one-quarter of one percent of the selling price.
B. Taxes imposed under this section shall be collected from persons who are taxable by the state under Chapter 82.45 RCW upon the occurrence of any taxable event within the unincorporated areas of the County.
C. Taxes imposed under this section shall comply with all applicable rules, regulations, laws and court decisions regarding real estate taxes as imposed by the state and be collectible as provided under Chapter 82.45 RCW. (Res. 92-1982)
3.08.025 Additional real estate excise tax.*
Pursuant to the authority granted by RCW 82.46.035, and in addition to the excise tax on the sale of real property imposed by SJCC 3.08.020, there is hereby imposed an additional excise tax on the sale of real property located within the unincorporated areas of San Juan County 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.
A. The County treasurer shall place one percent of the proceeds of the tax imposed under SJCC 3.08.020 in the current expense fund to defray costs of collection.
B. The remaining proceeds from the tax imposed under SJCC 3.08.020 shall be placed in the Capital Improvement Fund (Fund 1261) and the money collected shall be separately accounted for from the proceeds of the tax authorized by SJCC 3.08.020.
C. The funds collected under SJCC 3.08.020 may be used for any purpose allowed by law and is subject to any limits on such funds as may be imposed by law. (Ord. 5-2011 § 1)
* Code reviser’s note: Ord. 5-2011 is effective May 1, 2011.
3.08.030 Use of proceeds.
A. The County treasurer shall place one percent of the proceeds of the tax imposed under SJCC 3.08.020 in the current expense fund to defray costs of collection.
B. The remaining proceeds from the tax imposed under SJCC 3.08.020 shall be placed in a capital improvement fund. Those capital improvement funds shall be used by the County for local improvements, including those listed in RCW 35.43.040. (Res. 92-1982)
3.08.040 Lien.
Any tax imposed under SJCC 3.08.020 and any interest and penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. (Res. 92-1982)
3.08.050 Seller’s obligation.
The taxes levied in this chapter are an obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Res. 92-1982)
3.08.060 Collection.
A. Any taxes imposed under SJCC 3.08.020 shall be paid to and collected by the County treasurer. The treasurer shall act as agent for any city within the County imposing a tax authorized by Section 11(1), Engrossed Senate Bill No. 4972, Laws of 1982, ex. sess. The County treasurer shall also 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 case of used mobile home sales. A receipt issued by the County treasurer for payment of the tax imposed by SJCC 3.08.020 shall be evidence of satisfaction of the lien imposed in SJCC 3.08.040 and may be recorded in the manner prescribed for recording satisfaction of mortgages.
B. No instrument of sale or conveyance evidencing a sale subject to the tax imposed by SJCC 3.08.020 may be accepted by the County auditor for filing or recording until the tax is paid and a 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 treasurer. (Res. 14-1984; Res. 92-1982)