Chapter 3.15
LEASEHOLD EXCISE TAX

Sections:

3.15.010    Leasehold excise tax imposed.

3.15.020    Contract authorized.

3.15.030    Penalty.

3.15.010 Leasehold excise tax imposed.

Pursuant to RCW 82.29A.040, as the same now exists or may hereafter be amended, the City hereby imposes a leasehold excise tax as authorized by Chapter 82.29A RCW, as the same now exists or may hereafter be amended. Said tax shall be equal to four percent of taxable rent. (Ord. 14 § 1, 1993)

3.15.020 Contract authorized.

Pursuant to RCW 82.29A.080, as the same now exists or may hereafter be amended, the City Manager is authorized to enter into a contract prior to the effective date of this chapter with the Department of Revenue for the administration and collection of said tax. (Ord. 14 § 2, 1993)

3.15.030 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. 14 § 4, 1993)