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 of Centralia through a leasehold interest as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session, hereinafter referred to as "the state act." The tax shall be paid, collected, and remitted to the Department of Revenue of the state of Washington at the time and in the manner prescribed by Section 5 of the state act.
(Ord. 1348 § 1, 1976)
The rate of the tax imposed by CMC § 3.36.010 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: With respect to a product lease, as defined by Section 2 of the state act, a credit of thirty-three percent of the tax produced by the above rate.
(Ord. 1348 § 2, 1976)
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 CMC § 3.36.010.
(Ord. 1348 § 4, 1976)
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue pursuant to RCW 82.32.330.
(Ord. 1348 § 5, 1976)
The mayor of the city of Centralia is authorized to execute a contract with the Department of Revenue of the state of Washington in accordance with the provisions of the state act, for the administration and collection of the tax imposed by CMC § 3.36.010; provided, that the city attorney shall first approve the form and content of the contract.
(Ord. 1348 § 6, 1976)
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected.
(Ord. 1348 § 7, 1976)
It is unlawful for any person, firm, or corporation to violate or fail to comply with the provisions of this chapter regarding payment of the tax imposed. Such violation is declared to be a misdemeanor and every person, firm, or corporation convicted thereof shall be punished by a fine of not more than five hundred dollars.
(Ord. 1348 § 8, 1976)
The ordinance codified in this chapter is necessary for the immediate preservation of the public peace, health, and safety and, having been passed by unanimous vote of the city council, shall take effect on May 14, 1976, without further reading; provided, that in the event the cancellation of assessments or levies of property taxes for collection in calendar year 1976, as provided for in Section 17 of the state act, is declared null and void, then the effective date of the ordinance codified in this chapter shall be January 1, 1977.
(Ord. 1348 § 10, 1976)