[1]
Cross-references: Chapter 82.29A RCW: Leasehold excise tax.
There is hereby levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the County of Cowlitz through a "leasehold interest" as defined by RCW 82.29A.020. 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 RCW 82.29A.050.
(Ord. 4643 § 1, 4-7-1976)
The rate of the tax imposed by CCC § 3.34.010 shall be six percent of the taxable rent (as defined by RCW 82.29A.020); provided, that the following credits shall be allowed in determining the tax payable:
A. 
With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by RCW 82.29A.020) since that date, and excluding from such credit (1) any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394 and (2) any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:
With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax produced by the above rate.
With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax produced by the above rate.
With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax produced by the above rate.
With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax produced by the above rate.
B. 
With respect to a product lease (as defined by RCW 82.29A.020), a credit of 33 percent of the tax produced by the above rate.
(Ord. 4643 § 2, 4-7-1976)
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue pursuant to RCW 82.32.330.
(Ord. 4643 § 6, 4-7-1976)
The Board of Commissioners of Cowlitz County is authorized to execute a contract with the Department of Revenue of the State of Washington for the administration and collection of the tax imposed by CCC § 3.34.010; provided, that the Prosecuting Attorney shall first approve the form and content of said contract.
(Ord. 4643 § 7, 4-7-1976)
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. 4643 § 8, 4-7-1976)