Chapter 3.30
EXCISE TAX ON REAL ESTATE SALES

Sections:

3.30.010    One-quarter percent excise tax on all real estate sales.

3.30.015    Additional real estate excise tax.

3.30.020    County to collect – Payments.

3.30.030    Taxes obligation of seller.

3.30.040    Tax lien on real property.

3.30.050    Duties of County Treasurer.

3.30.060    Payment due.

3.30.070    Refunds.

3.30.080    Clerk to notify County.

3.30.090    State law adopted by reference.

3.30.100    Local Capital Improvement Fund.

3.30.110    Local Capital Improvement Fund – REET-2.

3.30.010 One-quarter percent excise tax on all real estate sales.

A. 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 corporate limits of the City of Sunnyside. 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 tax as imposed by the State pursuant to Chapter 82.45 RCW.

B. The rate of tax imposed by subsection (A) of this section shall be one-quarter of one percent of the selling price of all real property upon which this tax is imposed.

C. All proceeds from the tax imposed by this section shall be placed by the City Finance Director in a capital improvement 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 the City to impose special assessments on property benefited thereby in the manner prescribed by law. [Ord. 1545, 1986.]

3.30.015 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 SMC 3.30.010, there is hereby imposed an excise tax on each sale of real property located within the corporate limits of the City of Sunnyside at the rate of one-quarter of one percent of the selling price to be collected by Yakima 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 provided in SMC 3.30.110 and expended as authorized by law under RCW 82.46.035(5) for planning, construction, reconstruction, repair, rehabilitation or improvement of public parks. [Ord. 2149 § 1, 2006.]

3.30.020 County to collect – Payments.

The Yakima County Treasurer shall place one percent of the proceeds of the taxes imposed herein in the County current expense fund to defray the costs of collection. The remaining proceeds from the City taxes imposed herein shall be distributed to the City monthly. [Ord. 1545, 1986.]

3.30.030 Taxes obligation of seller.

The taxes imposed herein are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. [Ord. 1545, 1986.]

3.30.040 Tax lien on real property.

The taxes imposed herein or any interest or penalties thereon are the 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 manners prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. [Ord. 1545, 1986.]

3.30.050 Duties of County Treasurer.

The taxes imposed herein shall be paid to and collected by the Treasurer of the County within which is located the real property which was sold. The County Treasurer shall act as an agent for the City within the County imposing the tax. 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 satisfaction of the lien imposed in SMC 3.30.040 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. 1545, 1986.]

3.30.060 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. 1545, 1986.]

3.30.070 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 the sale or transfer declared to be exempt, such excess amount or improper payment shall be refunded by the County Treasurer to the taxpayer; provided, that no refunds 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 the result of a miscalculation. Any refund shall be withheld from the next monthly distribution to the City. [Ord. 1545, 1986.]

3.30.080 Clerk to notify County.

The City Clerk is hereby directed to transmit a certified copy of the ordinance codified in this chapter to the Yakima County Auditor, immediately upon passage, notifying that department of the effective date of the ordinance codified in this chapter. [Ord. 1545, 1986.]

3.30.090 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 herein in full. The City Clerk is hereby directed to maintain one copy of Chapter 82.45 RCW as currently enacted, or as subsequently amended, on file for public use and examination during regular City business hours; copies of said statute shall be attached to the ordinance codified in this chapter and authenticated by the City Clerk. [Ord. 1545, 1986.]

3.30.100 Local Capital Improvement Fund.

There is hereby created a special fund in the treasury of the City to be known as “Local Capital Improvement Fund,” into which shall be deposited all proceeds of the tax imposed by this chapter and distributed to the City of Sunnyside. [Ord. 1545, 1986.]

3.30.110 Local Capital Improvement Fund – REET-2.

As used herein, “REET-2” means that additional real estate excise tax authorized pursuant to SMC 3.30.015. There is hereby created a special fund in the treasury of the City of Sunnyside to be known as the “Local Capital Improvement Fund – REET-2,” into which shall be deposited all proceeds of the tax imposed by SMC 3.30.015 and distributed to the City of Sunnyside for planning, construction, reconstruction, repair, rehabilitation, or improvement of public parks. [Ord. 2149 § 2, 2006.]