Source: https://www.codepublishing.com/WA/Bremerton/html/Bremerton03/Bremerton0380.html
Timestamp: 2020-01-19 05:48:05
Document Index: 70033813

Matched Legal Cases: ['§1', '§2', '§4', '§3', '§6', '§5']

Chapter 3.80 LEASEHOLD EXCISE TAX
3.80.010 LEVIED WHEN - PAYMENT.
3.80.020 RATE - ALLOWED CREDITS DESIGNATED.
3.80.030 EXEMPTIONS.
3.80.040 ADMINISTRATION AND COLLECTION - PROVISIONS APPLICABLE.
3.80.050 ADMINISTRATION AND COLLECTION - MAYOR AUTHORIZED TO CONTRACT WITH STATE.
3.80.060 CITY CONSENT TO INSPECTION OF RECORDS.
There is levied 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 city of Bremerton through a "leasehold interest" as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session (hereafter "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. (Ord. 3288 §1, 1976)
The rate of the tax imposed by Section 3.80.010 shall be four percent of the taxable rent (as defined by Section 2 of the state act); provided, that the following credits shall be allowed in determining the tax payable:
(1) 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 Section 2 of the state act) since that date, and excluding from such credit:
(2) With respect to a product lease (as defined by Section 2 of the state act), a credit of thirty-three percent of the tax produced by the above rate. (Ord. 3288 §2, 1976)
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 3.80.010. (Ord. 3288 §4, 1976)
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. (Ord. 3288 §3, 1976)
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 3.80.010, Provided, That the City Attorney shall first approve the form and content of said contract. (Ord. 3288 §6, 1976)
The City of Bremerton consents to the inspection of such records as are necessary to qualify the City of Bremerton for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 3288 §5, 1976)