HomeMy WebLinkAbout1977 Imposing a Leasehold Excise TaxORD"' NCS ! q 77
AN ORDINANCE IMPOSING A LEASEHOLD
EXCISE TAX AND PROVIDING FOR THE
COLLECTION THEREOF
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, IN REGULAR SESSION
ASSEMBLED, DO ORDAIN:
Section 1. Pursuant to RCW 35.24.210, there is hereby levied and
shall be collected a leasehold excise tax on and after April 1,
1984 upon the act or privilege of occupying or using publicly owned
real or personal property within the City of Port Townsend through
a"leasehold interest" as defined by section 2, chapter 61, Laws of
1975-76, Second Extraordinanry Session (hereinafter "the state act").
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 section 5 of the state act.
Section 2. The rate of the tax imposed by section 1 shall be four
percent of the taxable rent and defined by section 2 of the state
act.
Section 3. The administration and collection of the tax imposed by
this ordinance shall be in accordance with the provisions of the
state act.
Section 4. Leasehold interests exempted by section 13 of the state
act as it now exists or may hereafter be amended shall be exempt
from the tax imposed pursuant to Section 1 of this ordinance.
Section 5. The city hereby consents to the inspection of such records
as are necessary to qualify the city for inspection of records of the
department of revenue pursuant to RCW 82.32.330.
Section 6. The mayor 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 section 1: PROVIDED, That the
city attorney shall first approve the form and content of said
contract.
Section 7. If any provision of this ordinance, or its application to
any person or circumstance is held invalid, the remainder of the
ordinance or the application of the provision to other persons or
circumstances is not affected.
Read for the first, second and third times, passed by the Council
and approved by the Mayor December 20, 1983.
Bre~atyoSrhirley ,~/
David A. Grove
City Clerk
Approved~-a-s to form:
fity Attorney