Chapter 8.05
Leasehold Excise Tax

Sections:

8.05.010 Tax Levied.

8.05.020 Exemptions.

8.05.030 Rate of Tax.

8.05.040 Collection of Tax.

8.05.050 Administrative Procedures.

8.05.060 Severability.

8.05.010 Tax Levied.

On and after January 1, 1976, there is levied, upon the act or privilege of occupying or using publicly owned real or personal property within the City of Spokane through a “leasehold interest” as defined in RCW 82.29A.020, a leasehold excise tax.

[Ord. C23244 § 1]

8.05.020 Exemptions.

Exemptions from the tax imposed by this chapter are as provided in RCW 82.29A.130.

[Ord. C23244 § 4]

8.05.030 Rate of Tax.

The tax is four percent of the taxable rent as defined in RCW 82.29A.020 less the credits provided in RCW 82.29A.030 and 82.29A.120.

[Ord. C23244 § 2]

8.05.040 Collection of Tax.

The collection, distribution and administration of the tax imposed by this chapter is as specified by contract with the State Department of Revenue pursuant to RCW 82.29A.080.

[Ord. C23244 §§ 1, 3, 6]

8.05.050 Administrative Procedures.

Unless specifically provided otherwise in RCW chapter 82.29A, the administrative procedures of the Department of Revenue as provided in RCW chapter 82.32, including the secrecy of records and the reciprocal access thereto between the City and the Department of Revenue, apply to the leasehold excise tax.

[Ord. C23244 §§ 1, 3, 5]

8.05.060 Severability.

Should any provision of this chapter or its application to any person or circumstance be held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected.

[Ord. C23244 § 7]