There is hereby levied and shall be collected a leasehold excise tax on and after August 1, 1983, upon the act or privilege of occupying or using publicly owned real or personal property within the city through a "leasehold interest" as defined by Section 2, Chapter 61, Laws of 1975-76, 2nd Extraordinary Session (hereinafter "the state Act", codified as RCW 82.29A.020). The tax shall be paid, collected and remitted to the Department of Revenue of the state at the time and manner prescribed by Section 5 of the state Act, RCW 82.29A.050.
(Ord. 1416 § 1, 1983)
The city hereby consents to the inspection of such records as are necessary to qualify the city for inspection of records from the Department of Revenue pursuant to RCW 82.32.330.
(Ord. 1416 § 5, 1983)
Failure to pay any tax due hereunder shall constitute a misdemeanor and a person or persons convicted of such crimes shall be subject to a fine of up to $250.00 for each separate offense.
(Ord. 1416 § 8, 1983)
All taxes not paid when due pursuant to the terms of this chapter and the state Act shall be subject to a penalty assessment in addition to the tax itself in an amount equal to 20 percent of the total tax delinquency.
(Ord. 1416 § 9, 1983)