reglab/housing_qa huggingface dataset:
WA Rev Code § 82.27.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.27 - Tax on Enhanced Food Fish.|82.27.060 - Payment of tax—Remittance—Returns.

RCW 82.27.060 Payment of tax—Remittance—Returns.The taxes levied by this chapter shall be due for payment monthly and remittance therefor shall be made within twenty-five days after the end of the month in which the taxable activity occurs. The taxpayer on or before the due date shall make out a signed return, setting out such information as the department of revenue may require, including the gross measure of the tax, any deductions, credits, or exemptions claimed, and the amount of tax due for the preceding monthly period, which amount shall be transmitted to the department along with the return.The department may relieve any taxpayer from the obligation of filing a monthly return and may require the return to cover other periods, but in no event may periodic returns be filed for a period greater than one year. In such cases tax payments are due on or before the last day of the month next succeeding the end of the period covered by the return.[ 2006 c 256 § 3; 2003 1st sp.s. c 13 § 10; 1990 c 214 § 1; 1980 c 98 § 6.]NOTES:Effective dates—Application—Savings—2006 c 256: See notes following RCW 82.32.045.Effective dates—2003 1st sp.s. c 13: See note following RCW 63.29.020.
WA Rev Code § 82.27.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.27 - Tax on Enhanced Food Fish.|82.27.070 - Deposit of taxes.

RCW 82.27.070 Deposit of taxes.All taxes collected by the department of revenue under this chapter shall be deposited in the state general fund except for the following:(1) The excise tax on anadromous game fish is deposited in the fish, wildlife, and conservation account created in RCW 77.12.170(3).(2) The excise tax on ocean waters, Columbia river, Willapa Bay, and Grays Harbor chinook, coho, and chum salmon is deposited as follows:(a) The equivalent of five and twenty-five one-hundredths percent shall be deposited in the state general fund.(b) The equivalent of one percent shall be deposited in the fish, wildlife, and conservation account created in RCW 77.12.170(3).[ 2020 c 148 § 28; 2017 3rd sp.s. c 8 § 54; 2010 c 193 § 17; 2005 c 110 § 4; 2003 c 39 § 46; 1999 c 126 § 4; 1988 c 36 § 61; 1983 c 284 § 7; 1980 c 98 § 7.]NOTES:Intent—Effective date—2020 c 148: See notes following RCW 77.12.170.Finding—Intent—Effective date—2017 3rd sp.s. c 8: See notes following RCW 77.08.010.Findings—Intent—1983 c 284: See note following RCW 82.27.020.
WA Rev Code § 82.27.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.27 - Tax on Enhanced Food Fish.|82.27.900 - Effective date—Implementation—1980 c 98.

RCW 82.27.900 Effective date—Implementation—1980 c 98.This act shall take effect on July 1, 1980. The director of revenue is authorized to immediately take such steps as are necessary to insure that this act is implemented on its effective date.[ 1980 c 98 § 11.]
WA Rev Code § 82.29A.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.010 - Legislative findings and recognition.

RCW 82.29A.010 Legislative findings and recognition.(1)(a) The legislature hereby recognizes that properties of the state of Washington, counties, school districts, and other municipal corporations are exempted by Article 7, section 1 of the state Constitution from property tax obligations, but that private lessees of such public properties receive substantial benefits from governmental services provided by units of government.(b) The legislature further recognizes that a uniform method of taxation should apply to such leasehold interests in publicly owned property.(c) The legislature finds that lessees of publicly owned property or community centers are entitled to those same governmental services and does hereby provide for a leasehold excise tax to fairly compensate governmental units for services rendered to such lessees of publicly owned property or community centers. For the purposes of this subsection, "community center" has the same meaning as provided in RCW 84.36.010.(d) The legislature also finds that eliminating the property tax on property owned exclusively by federally recognized Indian tribes within the state requires that the leasehold excise tax also be applied to leasehold interests on tribally owned property.(2) The legislature further finds that experience gained by lessors, lessees, and the department of revenue since enactment of the leasehold excise tax under this chapter has shed light on areas in the leasehold excise statutes that need explanation and clarification. The purpose of chapter 220, Laws of 1999 is to make those changes.[ 2014 c 207 § 2; 2010 c 281 § 2; 1999 c 220 § 1; 1975-'76 2nd ex.s. c 61 § 1.]NOTES:Application—2014 c 207: See note following RCW 84.36.010.Application—2010 c 281: See note following RCW 84.36.010.
WA Rev Code § 82.29A.025 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.025 - Tax preferences—Expiration dates.

RCW 82.29A.025 Tax preferences—Expiration dates.See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 § 1717.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.29A.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.030 - Tax imposed—Credit—Additional tax imposed.

RCW 82.29A.030 Tax imposed—Credit—Additional tax imposed.(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.(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.[ 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.]NOTES:Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.Application—2015 3rd sp.s. c 6 §§ 2003, 2005, and 2006: See note following RCW 82.29A.020.Application—2010 c 281: See note following RCW 84.36.010.Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
WA Rev Code § 82.29A.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.040 - Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.

RCW 82.29A.040 Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.(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.]NOTES:Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.Application—2015 3rd sp.s. c 6 §§ 2003, 2005, and 2006: See note following RCW 82.29A.020.
WA Rev Code § 82.29A.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.050 - Payment—Due dates—Collection and remittance—Liability—Reporting.

RCW 82.29A.050 Payment—Due dates—Collection and remittance—Liability—Reporting.(1) The leasehold excise taxes provided for in RCW 82.29A.030 and 82.29A.040 must be paid by the lessee to the lessor and the lessor must collect such tax and remit the same to the department. The tax must be payable at the same time as payments are due to the lessor for use of the property from which the leasehold interest arises, and in the case of payment of contract rent to a person other than the lessor, at the time of payment. The tax payment must be accompanied by such information as the department may require. In the case of prepaid contract rent the payment may be prorated in accordance with instructions of the department and the prorated portion of the tax is due, one-half not later than May 31st and the other half not later than November 30th each year.(2) The lessor receiving taxes payable under the provisions of this chapter must remit the same together with a return provided by the department , to the department of revenue on or before the last day of the month following the month in which the tax is collected. The department may relieve any taxpayer or class of taxpayers from the obligation of filing monthly returns and may require the return to cover other reporting periods, but in no event may returns be filed for a period greater than one year. The lessor is fully liable for collection and remittance of the tax. The amount of tax until paid by the lessee to the lessor constitutes a debt from the lessee to the lessor. The tax required by this chapter must be stated separately from contract rent, and if not so separately stated for purposes of determining the tax due from the lessee to the lessor and from the lessor to the department, the contract rent does not include the tax imposed by this chapter. Where a lessee has failed to pay to the lessor the tax imposed by this chapter and the lessor has not paid the amount of the tax to the department, the department may, in its discretion, proceed directly against the lessee for collection of the tax. However, taxes due where contract rent has not been paid must be reported by the lessor to the department and the lessee alone is liable for payment of the tax to the department.(3) Each person having a leasehold interest subject to the tax provided for in this chapter arising out of a lease of federally owned or federal trust lands, or property owned by a federally recognized Indian tribe in the state and exempt from tax under RCW 84.36.010, must report and remit the tax due directly to the department of revenue in the same manner and at the same time as the lessor would be required to report and remit the tax if such lessor were a state public entity.[ 2014 c 207 § 4; 1992 c 206 § 6; 1975-'76 2nd ex.s. c 61 § 5.]NOTES:Application—2014 c 207: See note following RCW 84.36.010.Effective date—1992 c 206: See note following RCW 82.04.170.
WA Rev Code § 82.29A.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.055 - Payment in lieu of leasehold excise tax—Property owned by Indian tribe.

RCW 82.29A.055 Payment in lieu of leasehold excise tax—Property owned by Indian tribe.(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 and any city 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 and any city 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.[ 2020 c 272 § 2; 2014 c 207 § 8.]NOTES:Automatic expiration date and tax preference performance statement exemption—2020 c 272: See note following RCW 84.36.010.Application—2014 c 207: See note following RCW 84.36.010.
WA Rev Code § 82.29A.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.060 - Administration—Appraisal appeal—Audits.

RCW 82.29A.060 Administration—Appraisal appeal—Audits.(1) All administrative provisions in chapters 82.02 and 82.32 RCW are applicable to taxes imposed pursuant to this chapter.(2)(a) 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)(g) 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 may 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.(b) 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)(g).(c) Any change in tax resulting from an appeal under this subsection must be allocated to the lessee or sublessee responsible for paying the tax.(3) This section does 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 must 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 must be open to public inspection at all reasonable times.[ 2020 c 139 § 36; 1994 c 95 § 1; 1975-'76 2nd ex.s. c 61 § 6.]NOTES: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.]
WA Rev Code § 82.29A.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.070 - Disposition of revenue.

RCW 82.29A.070 Disposition of revenue.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.]
WA Rev Code § 82.29A.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.080 - Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.

RCW 82.29A.080 Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.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.]NOTES:Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.Severability—Effective date—2002 c 371: See notes following RCW 9.46.100.Effective date—1985 c 57: See note following RCW 18.04.105.Severability—1981 2nd ex.s. c 4: See note following RCW 43.30.325.
WA Rev Code § 82.29A.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.090 - Distributions to counties and cities.

RCW 82.29A.090 Distributions to counties and cities.(1) Monthly the state treasurer must 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) Monthly the state treasurer must 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.(3) The state treasurer shall make the distribution under this section without appropriation.[ 2021 c 145 § 17; 2002 c 177 § 1; 1981 2nd ex.s. c 4 § 9; 1975-'76 2nd ex.s. c 61 § 9.]NOTES:Severability—1981 2nd ex.s. c 4: See note following RCW 43.30.325.
WA Rev Code § 82.29A.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.100 - Distributions by county treasurers.

RCW 82.29A.100 Distributions by county treasurers.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.]
WA Rev Code § 82.29A.110 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.110 - Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.

RCW 82.29A.110 Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.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.]
WA Rev Code § 82.29A.125 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.125 - Exemptions—Electric vehicle infrastructure.

RCW 82.29A.125 Exemptions—Electric vehicle infrastructure. (Expires July 1, 2025.)(1) Leasehold excise tax may not be imposed on leases to tenants of public lands for purposes of installing, maintaining, and operating electric vehicle infrastructure.(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Battery charging station" means an electrical component assembly or cluster of component assemblies designed specifically to charge batteries within electric vehicles, which meet or exceed any standards, codes, and regulations set forth by chapter 19.28 RCW and consistent with rules adopted under RCW 19.27.540.(b) "Battery exchange station" means a fully automated facility that will enable an electric vehicle with a swappable battery to enter a drive lane and exchange the depleted battery with a fully charged battery through a fully automated process, which meets or exceeds any standards, codes, and regulations set forth by chapter 19.28 RCW and consistent with rules adopted under RCW 19.27.540.(c) "Electric vehicle infrastructure" means structures, machinery, and equipment necessary and integral to support an electric vehicle, including battery charging stations, rapid charging stations, battery exchange stations, fueling stations that provide hydrogen for fuel cell electric vehicles, and renewable hydrogen production facilities.(d) "Rapid charging station" means an industrial grade electrical outlet that allows for faster recharging of electric vehicle batteries through higher power levels, which meets or exceeds any standards, codes, and regulations set forth by chapter 19.28 RCW and consistent with rules adopted under RCW 19.27.540.(e) "Renewable hydrogen" means hydrogen produced using renewable resources both as the source for hydrogen and the source for energy input into the production process.(f) "Renewable resource" means (i) water; (ii) wind; (iii) solar energy; (iv) geothermal energy; (v) renewable natural gas; (vi) renewable hydrogen; (vii) wave, ocean, or tidal power; (viii) biodiesel fuel that is not derived from crops raised on land cleared from old growth or first growth forests; or (ix) biomass energy.(3) This section expires July 1, 2025.[ 2019 c 287 § 14; 2009 c 459 § 3.]NOTES:Effective date—2019 c 287: "Sections 1 through 7, 12, and 14 through 23 of this act take effect August 1, 2019." [ 2019 c 287 § 24.]Tax preference performance statement—2019 c 287 §§ 8-14: See note following RCW 82.04.4496.Findings—Intent—2019 c 287: See note following RCW 28B.30.903.Finding—Purpose—2009 c 459: See note following RCW 47.80.090.Regional transportation planning organizations—Electric vehicle infrastructure: RCW 47.80.090.
WA Rev Code § 82.29A.132 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.132 - Exemptions—Operation of state route No. 16.

RCW 82.29A.132 Exemptions—Operation of state route No. 16.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.]NOTES:Finding—1998 c 179: See note following RCW 35.21.718.
WA Rev Code § 82.29A.134 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.134 - Exemptions—Sales/leasebacks by regional transit authorities.

RCW 82.29A.134 Exemptions—Sales/leasebacks by regional transit authorities.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.]NOTES:Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.