Chapter 3.05
REAL ESTATE SALES EXCISE TAX
Sections:
3.05.030 Consistency with state tax and regulations.
3.05.040 Distribution of tax proceeds.
3.05.010 Imposed.
Pursuant to RCW 82.46.010(3), there is hereby imposed a tax equal to one-half of one percent (or 0.5%) of the selling price with respect to each sale of real property located within the unincorporated limits of this county. [Ord. 12-99 § 1; Ord. 5-83 § 1]
3.05.020 Taxable events.
Any person taxable by the state of Washington pursuant to Chapter 82.45 RCW and/or Chapter 458-61 WAC shall pay the tax imposed by this chapter. The tax imposed by this chapter shall be due and owing upon the occurrence of any taxable event that occurs with respect to real property located in the unincorporated areas of Jefferson County. [Ord. 12-99 § 2; Ord. 5-83 § 2]
3.05.030 Consistency with state tax and regulations.
The tax imposed herein 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 and Chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein. [Ord. 12-99 § 3; Ord. 5-83 § 3]
3.05.040 Distribution of tax proceeds.
(1) The county treasurer shall place one percent of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection.
(2) The remaining proceeds from county taxes imposed herein shall be placed in a county capital improvements fund. These capital improvement funds shall be used for local improvements including those listed in RCW 82.46.010(6).
(3) This section shall not limit the existing authority of this county to impose special assessments on property benefited thereby in the manner prescribed by law. [Ord. 12-99 § 4; Ord. 5-83 § 4]
3.05.050 Seller’s obligation.
The tax imposed herein is 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. 12-99 § 5; Ord. 5-83 § 5]
3.05.060 Lien provisions.
The taxes imposed herein 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. 12-99 § 6; Ord. 5-83 § 6]
3.05.070 Notation of payment.
The tax imposed herein shall be paid to and collected by the Jefferson County treasurer. The county treasurer shall act as agent for the collection of 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 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 JCC 3.05.060 and may be recorded in the manner prescribed for recording satisfactions or 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. 12-99 § 7; Ord. 5-83 § 7]
3.05.080 Date payable.
(1) 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 time of payment.
(2) Any interest or penalties collected shall be deposited in the capital improvement fund defined in JCC 3.05.040(2). [Ord. 12-99 § 8; Ord. 5-83 § 8]