Effective on or after March 23, 1987, there is imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city.
(Ord. 976 NS § 1, 1987)
The taxes imposed in this chapter 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 in this chapter.
(Ord. 976 NS § 1, 1987)
A.
The Stevens County treasurer shall place one percent of the proceeds of the tax imposed in this chapter in the Stevens County current expense fund to defray costs of collection.
B.
The remaining proceeds from the city tax imposed in this chapter shall be distributed to the city monthly and shall be placed by the city treasurer in a municipal capital improvement fund. These capital improvement funds shall be used by the city for local improvements, including those listed in RCW 35.43.040.
C.
This section shall not limit the existing authority of the city to impose special assessments on property benefited thereby in the manner prescribed by law.
(Ord. 976 NS § 1, 1987)
The taxes imposed in 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. 976 NS § 1, 1987)
The taxes imposed in this chapter and any interest or penalties thereon are a 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. 976 NS § 1, 1987)
The taxes imposed in this chapter shall be paid to and collected by the county treasurer. The county treasurer shall act as agent for the city. 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 in this chapter shall be evidence of the satisfaction of the lien imposed in CMC § 3.09.060 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 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. 976 NS § 1, 1987)
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 date of payment.
(Ord. 976 NS § 1, 1987)
If, upon written application by the taxpayer to the county treasurer for a refund, it appears a tax has been 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, that 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 with held from the next monthly distribution to the city.
(Ord. 976 NS § 1, 1987)
Any person who fails or refuses to pay the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either directly or indirectly, shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than $500.00 or imprisoned for not more than six months, or be punished by both such fine and imprisonment.
(Ord. 976 NS § 1, 1987)
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 shall not be affected.
(Ord. 976 NS § 1, 1987)