Chapter 3.12
EXCISE TAX ON
REAL ESTATE SALES

Sections:

3.12.010    One-quarter percent excise tax on real estate sales.

3.12.020    Additional one quarter percent excise tax on real estate sales.

3.12.030    County to collect payment.

3.12.040    Tax is obligation of seller.

3.12.050    Tax lien on real property.

3.12.060    Duties of County Treasurer.

3.12.070    Payment due.

3.12.080    Refunds.

3.12.090    Creation of capital improvement fund.

3.12.100    Creation of special capital improvement fund.

3.12.110    Penalty.

3.12.010 One-quarter percent excise tax on real estate sales.

(1) Imposition. Pursuant to RCW 82.46.010, there is hereby imposed an excise tax on each sale of real property constituting a taxable event as defined in Chapter 82.45 RCW, as the same now exists or may hereafter be amended, and occurring within the corporate limits of the City of Woodinville. The tax imposed under this section shall be collected from persons who are taxable by the State under Chapter 82.45 RCW as the same now exists or may hereafter be amended, 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 Chapters 82.45 and 82.46 RCW as the same now exists or may hereafter be amended.

(2) Rate of Tax. The rate of tax imposed by this section pursuant to RCW 82.46.010, as the same now exists or may hereafter be amended, shall be one-quarter of one percent of the selling price of all real property upon which this tax is imposed by subsection (1) of this section.

(3) Use of Proceeds. All proceeds from the tax imposed by this section shall be placed by the Finance Director in a capital improvement fund and 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. 530 § 6, 2012; Ord. 115, 1995; Ord. 13 § 1, 1993)

3.12.020 Additional one quarter percent excise tax on real estate sales.

(1) Pursuant to RCW 82.46.035, there is imposed an additional 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 Woodinville. 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.

(2) Rate of Tax. The rate of tax imposed by this section pursuant to RCW 82.46.035 shall be 1/4 of one percent of the selling price of all real property upon which this tax is imposed by subsection (1).

(3) Use of Proceeds. Revenues generated from the tax imposed by this section shall be used solely for the financing of capital projects specified in a capital facilities plan element of the Comprehensive Plan approved by the City Council. (Ord. 13 § 2, 1993)

3.12.030 County to collect payment.

The County Treasurer shall collect the tax imposed by this chapter. The County Treasurer shall place one percent of the proceeds of the taxes imposed and collected by this chapter in the County current expense fund to defray costs of collection. The remaining proceeds from City taxes imposed by this chapter shall be distributed to the City monthly. (Ord. 13 § 3, 1993)

3.12.040 Tax is obligation of seller.

The taxes imposed by this chapter 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. 13 § 4, 1993)

3.12.050 Tax lien on real property.

The taxes imposed by this chapter and 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 manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 13 § 5, 1993)

3.12.060 Duties of County Treasurer.

The taxes imposed by this chapter shall be paid to and collected by the treasurer of the County where the real property which was sold is located. 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 this chapter 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 or Recorder 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. 13 § 6, 1993)

3.12.070 Payment due.

The tax imposed by this chapter shall become due and payable immediately at the time of the sale, and if not so paid within 30 days thereafter, shall bear interest at the maximum rate permitted by law from the time of sale until the date of payment. (Ord. 13 § 7, 1993)

3.12.080 Refunds.

If, upon written application by taxpayer to the County Treasurer for a refund, it appears that tax has be 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, however, 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. 13 § 8, 1993)

3.12.090 Creation of capital improvement fund.

There is hereby created a special fund to be known as the “Capital Improvement Fund” into which shall be deposited all proceeds of the tax imposed by WMC 3.12.010 and distributed to the City. (Ord. 13 § 9, 1993)

3.12.100 Creation of special capital improvement fund.

There is hereby created a special fund to be known as the “Special Capital Improvement Fund,” into which shall be deposited all proceeds of the tax imposed by WMC 3.12.020. (Ord. 13 § 10, 1993)

3.12.110 Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. (Ord. 13 § 11, 1993)