Source: http://apps.leg.wa.gov/RCW/default.aspx?cite=82.29A&full=true
Timestamp: 2018-06-19 02:48:34
Document Index: 378860086

Matched Legal Cases: ['§ 1717', '§ 3', '§ 18', '§ 11', '§ 3', '§ 2005', '§ 3', '§ 18', '§ 11', '§ 3', '§ 2003', '§ 4', '§ 2006', '§ 4', '§ 8', '§ 1', '§ 6', '§ 501', '§ 3', '§ 7', '§ 401', '§ 925', '§ 84', '§ 8', '§ 8', '§ 1', '§ 9', '§ 9', '§ 10', '§ 11', '§ 6', '§ 25', '§ 6', '§ 2', '§ 10', '§ 10', '§ 3', '§ 2', '§ 1', '§ 1', '§ 6', '§ 13', '§ 134', '§ 13', '§ 1', '§ 16', '§ 1', '§ 18']

Chapter 82.29A RCW: LEASEHOLD EXCISE TAX
RCWs > Title 82 > Chapter 82.29A
Chapter 82.29A RCW
82.29A.010
Legislative findings and recognition.
82.29A.020
82.29A.025
82.29A.030
Tax imposed—Credit—Additional tax imposed.
82.29A.040
Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
82.29A.050
Payment—Due dates—Collection and remittance—Liability—Reporting.
82.29A.055
Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
82.29A.060
Administration—Appraisal appeal—Audits.
82.29A.070
82.29A.080
Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
82.29A.090
Distributions to counties and cities.
82.29A.100
Distributions by county treasurers.
82.29A.110
Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
82.29A.120
Allowable credits.
Exemptions—Electric vehicle infrastructure.
82.29A.130
82.29A.132
82.29A.134
82.29A.135
Exemptions—Property used to manufacture alcohol, biodiesel, or wood biomass fuel.
82.29A.136
Exemptions—Certain residential and recreational lots.
82.29A.137
Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.
82.29A.138
Exemptions—Certain amateur radio repeaters.
82.29A.140
82.29A.160
Improvements not defined as contract rent taxable under Title 84 RCW.
Reviser's note: Throughout chapter 82.29A RCW the term "this 1976 amendatory act" has been changed to "this chapter, RCW 84.36.451 and 84.40.175." This 1976 amendatory act [1975-'76 2nd ex.s. c 61] also repealed chapter 82.29 RCW, RCW 84.36.450, 84.36.455, and 84.36.460.
[ 2013 2nd sp.s. c 13 § 1717.]
Tax imposed—Credit—Additional tax imposed. (Effective until January 1, 2019.)
(1)(a) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property or real or personal property of a community center through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. However, after the computation of the tax a credit is allowed for any tax collected pursuant to RCW 82.29A.040.
(b) For the purposes of this subsection, "community center" has the same meaning as provided in RCW 84.36.010.
[ 2010 c 281 § 3; 1983 2nd ex.s. c 3 § 18; 1982 1st ex.s. c 35 § 11; 1975-'76 2nd ex.s. c 61 § 3.]
Tax imposed—Credit—Additional tax imposed. (Effective January 1, 2019.)
(1) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. However, after the computation of the tax a credit is allowed for any tax collected pursuant to RCW 82.29A.040.
[ 2015 3rd sp.s. c 6 § 2005; 2010 c 281 § 3; 1983 2nd ex.s. c 3 § 18; 1982 1st ex.s. c 35 § 11; 1975-'76 2nd ex.s. c 61 § 3.]
Application—2015 3rd sp.s. c 6 §§ 2003, 2005, and 2006: See note following RCW 82.29A.020.
Counties and cities authorized to impose tax—Maximum rate—Credit—Collection. (Effective until January 1, 2019.)
The legislative body of any county or city is hereby authorized to levy and collect 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 territorial limits of such county or city. The tax levied by a county under authority of this section shall not exceed six percent and the tax levied by a city shall not exceed four percent of taxable rent: PROVIDED, That any county ordinance levying such tax shall contain a provision allowing a credit against the county tax for the full amount of any city tax imposed upon the same taxable event.
The department of revenue shall perform the collection of such taxes on behalf of such county or city.
[1975-'76 2nd ex.s. c 61 § 4.]
Counties and cities authorized to impose tax—Maximum rate—Credit—Collection. (Effective January 1, 2019.)
(1) The legislative body of any county or city is hereby authorized to levy and collect a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest within the territorial limits of such county or city. The tax levied by a county under authority of this section shall not exceed six percent and the tax levied by a city shall not exceed four percent of taxable rent. However, any county ordinance levying such tax shall contain a provision allowing a credit against the county tax for the full amount of any city tax imposed upon the same taxable event.
(2) The department of revenue shall perform the collection of such taxes on behalf of such county or city.
[ 2015 3rd sp.s. c 6 § 2006; 1975-'76 2nd ex.s. c 61 § 4.]
Payment in lieu of leasehold excise tax—Property owned by Indian tribe. (Expires January 1, 2022.)
(1) Property owned exclusively by a federally recognized Indian tribe that is exempt from property tax under RCW 84.36.010 is subject to payment in lieu of leasehold excise taxes, if:
(a) The tax exempt property is used exclusively for economic development, as defined in RCW 84.36.010;
(b) There is no taxable leasehold interest in the tax exempt property;
(c) The property is located outside of the tribe's reservation; and
(d) The property is not otherwise exempt from taxation by federal law.
(2) The amount of the payment in lieu of leasehold excise taxes must be determined jointly and in good faith negotiation between the tribe that owns the property and the county in which the property is located. However, the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property. If the tribe and the county cannot agree to terms on the amount of payment in lieu of taxes, the department may determine the rate, provided that the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property.
(3) Payment must be made by the tribe to the county. The county treasurer must distribute all such money collected solely to the local taxing districts, including cities, in the same proportion that each local taxing district would have shared if a leasehold excise tax had been levied.
[ 2014 c 207 § 8.]
(1) All administrative provisions in chapters 82.02 and 82.32 RCW shall be applicable to taxes imposed pursuant to this chapter.
(2) A lessee, or a sublessee in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residential purposes may petition the county board of equalization for a change in appraised value when the department of revenue establishes taxable rent under *RCW 82.29A.020(2)(b) based on an appraisal done by the county assessor at the request of the department. The petition must be on forms prescribed or approved by the department of revenue and any petition not conforming to those requirements or not properly completed shall not be considered by the board. The petition must be filed with the board within the time period set forth in RCW 84.40.038. A decision of the board of equalization may be appealed by the taxpayer to the board of tax appeals as provided in RCW 84.08.130.
A sublessee, in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residential purposes may petition the department for a change in taxable rent when the department of revenue establishes taxable rent under *RCW 82.29A.020(2)(b).
Any change in tax resulting from an appeal under this subsection shall be allocated to the lessee or sublessee responsible for paying the tax.
(3) This section shall not authorize the issuance of any levy upon any property owned by the public lessor.
(4) In selecting leasehold excise tax returns for audit the department of revenue shall give priority to any return an audit of which is specifically requested in writing by the county assessor or treasurer or other chief financial officer of any city or county affected by such return. Notwithstanding the provisions of RCW 82.32.330, findings of fact and determinations of the amount of taxable rent made pursuant to the provisions of this chapter shall be open to public inspection at all reasonable times.
[ 1994 c 95 § 1; 1975-'76 2nd ex.s. c 61 § 6.]
*Reviser's note: RCW 82.29A.020 was amended by 2012 2nd sp.s. c 6 § 501, changing subsection (2)(b) to subsection (2)(g).
Effective date—1994 c 95: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 23, 1994]." [ 1994 c 95 § 3.]
All moneys received by the department of revenue from taxes levied under provisions of RCW 82.29A.030 shall be transmitted to the state treasurer and deposited in the general fund.
[1975-'76 2nd ex.s. c 61 § 7.]
The counties and cities shall contract, prior to the effective date of an ordinance imposing a leasehold excise tax, with the department of revenue for administration and collection. The department of revenue shall deduct a percentage amount, as provided by such contract, not to exceed two percent of the taxes collected, for administration and collection expenses incurred by the department. The remainder of any portion of any tax authorized by RCW 82.29A.040, which is collected by the department of revenue, must be remitted to the state treasurer who shall deposit the funds in the local leasehold excise tax account hereby created in the state treasury. Moneys in the local leasehold excise tax account may be spent only for distribution to counties and cities imposing a leasehold excise tax.
[ 2008 c 86 § 401; 2002 c 371 § 925; 1985 c 57 § 84; 1981 2nd ex.s. c 4 § 8; 1975-'76 2nd ex.s. c 61 § 8.]
(1) Bimonthly the state treasurer shall make distribution from the local leasehold excise tax account to the counties and cities the amount of tax collected on behalf of each county or city.
(2) Earnings accrued through July 31, 2002, shall be disbursed to counties and cities proportionate to the amount of tax collected annually on behalf of each county or city.
(3) After July 31, 2002, bimonthly the state treasurer shall disburse earnings from the local leasehold excise tax account to the counties or cities proportionate to the amount of tax collected on behalf of each county or city.
(4) The state treasurer shall make the distribution under this section without appropriation.
[ 2002 c 177 § 1; 1981 2nd ex.s. c 4 § 9; 1975-'76 2nd ex.s. c 61 § 9.]
Any moneys received by a county from the leasehold excise tax provided for under RCW 82.29A.040 shall be distributed proportionately by the county treasurer in accordance with RCW 84.56.230 as though such moneys were receipts from regular ad valorem property tax levies within such county: PROVIDED, That no distribution shall be made to the state or any city: AND PROVIDED FURTHER, That the pro rata calculation for proportionate distribution to taxing districts shall not include consideration of any rate(s) of levy by the state or any city.
[1975-'76 2nd ex.s. c 61 § 10.]
It is the intent of this chapter that any local leasehold excise tax adopted pursuant to this chapter be as consistent and uniform as possible with the state leasehold excise tax. It is further the intent of this chapter that the local leasehold excise tax shall be imposed upon an individual taxable event simultaneously with the imposition of the state leasehold excise tax upon the same taxable event. The department shall, as soon as practicable, and with the assistance of the appropriate associations of county prosecutors and city attorneys, draft a model ordinance.
[1975-'76 2nd ex.s. c 61 § 11.]
All leasehold interests in the state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW are exempt from tax under this chapter.
[ 1998 c 179 § 6.]
All leasehold interests in property of a regional transit authority or public corporation created under RCW 81.112.320 under an agreement under RCW 81.112.300 are exempt from tax under this chapter.
[ 2000 2nd sp.s. c 4 § 25.]
(b) "Anaerobic digester" has the same meaning as provided in RCW 82.08.900.
(c) "Biodiesel feedstock" means oil that is produced from an agricultural crop for the sole purpose of ultimately producing biodiesel fuel.
(e) "Wood biomass fuel" means a pyrolytic liquid fuel or synthesis gas-derived liquid fuel, used in internal combustion engines, and produced from wood, forest, or field residue, or dedicated energy crops that do not include wood pieces that have been treated with chemical preservatives such as creosote, pentachlorophenol, or copper-chrome-arsenic.
(2)(a) All leasehold interests in buildings, machinery, equipment, and other personal property which are used primarily for the manufacturing of alcohol fuel, wood biomass fuel, biodiesel fuel, biodiesel feedstock, or the operation of an anaerobic digester, the land upon which this property is located, and land that is reasonably necessary in the manufacturing of alcohol fuel, wood biomass fuel, biodiesel fuel, biodiesel feedstock, or the operation of an anaerobic digester, but not land necessary for growing of crops, which together comprise a new manufacturing facility or an addition to an existing manufacturing facility, are exempt from leasehold taxes for a period of six years from the date on which the facility or the addition to the existing facility becomes operational.
(b) For manufacturing facilities which produce products in addition to alcohol fuel, wood biomass fuel, biodiesel fuel, or biodiesel feedstock, the amount of the leasehold tax exemption is based upon the annual percentage of the total value of all products manufactured that is the value of the alcohol fuel, wood biomass fuel, biodiesel fuel, and biodiesel feedstock manufactured.
(3) Claims for exemptions authorized by this section must be filed with the department of revenue on forms prescribed by the department of revenue and furnished by the department of revenue. Once filed, the exemption is valid for six years and may not be renewed. The department of revenue must verify and approve claims as the department of revenue determines to be justified and in accordance with this section. No claims may be filed after December 31, 2015, except for claims for anaerobic digesters, which may be filed no later than December 31, 2012.
The department of revenue may promulgate such rules, pursuant to chapter 34.05 RCW, as are necessary to properly administer this section.
[ 2010 1st sp.s. c 11 § 6; 2008 c 268 § 2. Prior: 2003 c 339 § 10; 2003 c 261 § 10; 1985 c 371 § 3; 1980 c 157 § 2.]
Effective date—2008 c 268: See note following RCW 84.36.635.
Effective dates—2003 c 339: See note following RCW 84.36.640.
Effective dates—2003 c 261: See note following RCW 84.36.635.
All leasehold interests consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes are exempt from tax under this chapter.
[ 2001 c 26 § 1.]
Effective date—2001 c 26 § 1: "Section 1 of this act takes effect January 1, 2002." [ 2001 c 26 § 6.]
Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes. (Effective until January 1, 2018.)
[ 2013 3rd sp.s. c 2 § 13; 2010 c 114 § 134; 2003 2nd sp.s. c 1 § 13.]
(1) All leasehold interests in property used for the placement of amateur radio repeaters that are made available for use by, or are used in support of, a public agency in the event of an emergency or potential emergency to which the agency is, or may be, a qualified responder, are exempt from tax under this chapter.
(2) For purposes of this section, "amateur radio repeater" means an electronic device that receives a weak or low-level amateur radio signal and retransmits it at a higher level or higher power, so that the signal can cover longer distances without degradation, and is used by amateur radio operators possessing a valid license issued by the federal communications commission.
[ 2007 c 21 § 1.]
The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter, RCW 84.36.451 and 84.40.175 as shall be necessary to permit its effective administration including procedures for collection and remittance of taxes imposed by this chapter, and for intervention by the cities and counties levying under RCW 82.29A.040, in proceedings involving such levies and taxes collected pursuant thereto.
[1975-'76 2nd ex.s. c 61 § 16.]
Notwithstanding any other provision of this chapter, RCW 84.36.451 and 84.40.175, improvements owned or being acquired by contract purchase or otherwise by any lessee or sublessee which are not defined as contract rent shall be taxable to such lessee or sublessee under Title 84 RCW at their full true and fair value without any deduction for interests held by the lessor or others.
[ 1986 c 251 § 1; 1975-'76 2nd ex.s. c 61 § 18.]