A. 
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 as authorized by RCW 82.46.010(2).
B. 
There is imposed a further tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city as authorized by RCW 82.66.035(2).
(Ord. 325 § 1, 1986; Ord. 1030 § 1, 2017)
Taxes imposed herein shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-61 WAC, as now or hereafter amended, upon the occurrence of any taxable event within the corporate limits of the city.
(Ord. 325 § 2, 1986; Ord. 1030 § 1, 2017)
The taxes imposed herein shall comply with all applicable rules, regulations, laws and court decisions regarding real estate 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, are incorporated by reference and shall apply as though fully set forth herein.
(Ord. 325 § 3, 1986; Ord. 1030 § 1, 2017)
A. 
The county treasurer shall place one percent of the proceeds of the taxes imposed herein and actually collected in the county current expense fund to defray costs of collection.
B. 
The remaining proceeds from city taxes imposed herein shall be distributed to the city monthly, and those taxes imposed under YMC § 3.52.010 shall be placed by the finance director in the municipal capital improvements fund.
C. 
Proceeds from the city taxes imposed herein shall be used by the city for financing capital projects specified in a capital facilities plan element of the comprehensive plan or housing relocation assistance pursuant to RCW 82.46.010(2)(b) and 82.46.030(4).
D. 
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. 325 § 4, 1986; Ord. 1030 § 1, 2017)
The taxes imposed herein 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. 325 § 5, 1986; Ord. 1030 § 1, 2017)
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. Such means of enforcement shall be deemed cumulative and not alternative, and the election to pursue either shall not preclude later pursuit of the other, or of both remedies, or of any other enforcement action or remedy available in law or equity.
(Ord. 325 § 6, 1986; Ord. 1030 § 1, 2017)
The taxes imposed herein shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the city within the county collecting 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 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 YMC § 3.52.060 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. 325 § 7, 1986; Ord. 1030 § 1, 2017)
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. 325 § 8, 1986; Ord. 1030 § 1, 2017)
If, upon written application by a 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 miscalculation. Any refund made (to the extent that the same be attributable to earlier overpayments to the city) shall be withheld from the next monthly distribution to the city.
(Ord. 325 § 9, 1986; Ord. 1030 § 1, 2017)