Division III. Taxes
Chapter 3.76
LEASEHOLD EXCISE TAX1
Sections:
3.76.040 Administration and collection.
3.76.050 Contract authorization.
3.76.060 Inspection of records.
3.76.010 Imposed.
There is levied and shall be collected a leasehold excise tax on and after April 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the city through a leasehold interest as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session, referred to in this chapter as “the state act.” The tax shall be paid, collected, and remitted to the Department of Revenue of the state at the time and in the manner prescribed by Section 5 of the state act. [Ord. 216 § 1, 1976].
3.76.020 Rate.
The rate of the tax imposed by WRMC 3.76.010 shall be four percent of the taxable rent as defined by Section 2 of the state act; provided, that the following credits shall be allowed in determining the tax payable:
A. Deleted during 2010 recodification.
B. With respect to a product lease, as defined by Section 2 of the state act, a credit of 33 percent of the tax produced by the above rate. [Amended during 2010 recodification; Ord. 216 § 2, 1976].
3.76.030 Exemptions.
Leasehold interests exempted by Section 13 of the state act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to WRMC 3.76.010. [Ord. 216 § 4, 1976].
3.76.040 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. [Ord. 216 § 3, 1976].
3.76.050 Contract authorization.
The mayor is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by WRMC 3.76.010; provided, that the city attorney shall first approve the form and content of the contract. [Ord. 216 § 6, 1976].
3.76.060 Inspection of records.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records by the Department of Revenue pursuant to RCW 82.32.330. [Ord. 216 § 5, 1976].
Editor’s Note: For statutory provisions on leasehold excise taxes, see Chapter 82.29A RCW; for provisions authorizing code cities to impose excises for revenue and regulation, see RCW 35A.82.020 and 35A.11.020.