Chapter 3.37: LEASEHOLD EXCISE TAX

§ 3.37.010 Imposition of leasehold excise tax.

Pursuant to RCW 82.29A.040, there is hereby imposed a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a leasehold interest in publicly owned property within the municipal limits of the town. The tax will be imposed upon and collected from those persons holding such leasehold interest within the town from whom a leasehold excise tax is collected by the State Department of Revenue, pursuant to Chapter 82.29A RCW.

(Ord. 671 § 1, 2013)

§ 3.37.020 Rate of leasehold excise tax.

The rate of tax imposed by TMC § 3.37.010 shall be four percent of the taxable rent, as defined by RCW 82.29A.020(2), less any allowable credits pursuant to RCW 82.29A.120.

(Ord. 671 § 2, 2013)

§ 3.37.030 Exemptions.

Leasehold interests exempted from leasehold excise taxes by RCW 82.29A.130 and 82.29A.135 shall also be exempt from the tax imposed by TMC § 3.37.010.

(Ord. 671 § 3, 2013)

§ 3.37.040 Administration and collection.

The administration and collection of the tax imposed by TMC § 3.37.010 shall be in accordance with the provisions of RCW 82.29A.080.

(Ord. 671 § 4, 2013)

§ 3.37.050 Town and state to contract.

The mayor is hereby authorized on behalf of the town to enter into a contract with the State Department of Revenue for the administration of the taxes imposed herein, pursuant to RCW 82.29A.080. A copy of the contract shall be maintained on file in the office of the town clerk and is, by reference, incorporated herein.

(Ord. 671 § 5, 2013)

§ 3.37.060 Penalty.

It is unlawful for any person to fail or refuse to pay taxes with the intent to violate the provisions of this chapter. Any person violating any provision of this chapter shall be guilty of a civil infraction, and upon conviction thereof shall pay a civil penalty not exceeding $250.00 for each violation. Any day that a violation occurs shall be deemed to be a separate offense.

(Ord. 671 § 6, 2013)