HomeMy WebLinkAbout001-76 - State of WA, Department of Revenue - ContractAGREEMENT BETWEEN THE STATE OF WASHINGTON, DEPARTMENT OF REVENUE
AND THE CITY OF {'02`t Owll ggj REGARDING ADMINISTRATION AND
COLLECTION OF LOCAL LEASEHOLD EXCISE TAX
THIS AGREEMENT, Made this day of , l97__, 6 by
and between the State of Washington, Department of Revenue, herein-
after referred to as the Department, and the above designated city,
hereinafter referred to as the city, WITNESSETH:
WHEREAS, The Legislature of the State of Washington has by chap-
ter 61, Laws of 1975-76, 2nd ex. sess., authorized cities and counties
to impose a local leasehold excise tax, and
WHEREAS, It is provided in section 8 of said act that any city or
county imposing a local leasehold excise tax by ordinance shall,
prior to the effective date thereof, contract with the Department for
the administration and collection of said tax, and
WHEREAS, The city has by ordinance, a copy of which is attached
hereto, elected to impose a leasehold excise tax commencing on the
first day of 19_S�,
NOW, THEREFORE, To effectuate section 8 of the aforementioned
act, the parties hereto agree as follows:
1. The Department shall exclusively perform all functions
incident to the administration and collection of the taxes imposed by
the said ordinance, other than criminal prosecutions.
2. The Department shall
amount of two percent thereof
collection. Said amount shall
each year.
3. The remainder of said
by the Department in the Local
under the custody of the State
retain from the taxes so collected the
as expenses of administration and
be subject to review during January of
taxes so collected shall be deposited
Leasehold Excise Tax Revolving Fund
Treasurer.
4. In carrying out its administration and collection duties
hereunder, the Department shall, insofar as the same are applicable,
apply the administrative provisions contained in chapters 82.02 and
82.32 RCW, and the Department's rules and regulations promulgated
pursuant to RCW 82.32.300, as the same exist or may hereafter be
amended. The Department shall adopt additional rules and regulations,
in accordance with the State Administrative Procedure Act, to facili-
tate the administration and collection of the local taxes as it may
deem necessary or desirable.
5. The Department shall perform its duties hereunder so that as
far as possible the local leasehold excise tax adopted by the city
shall be administered and collected in a manner which is as consistent
and uniform as possible with the state leasehold excise tax and
facilitates the imposition of the local leasehold excise tax upon
individual taxable events simultaneously with the imposition of the
state leasehold excise tax.
6. The city shall have the right from time to time to examine
the records of the Department as they concern taxpayers subject to the
aforementioned ordinance.
7. The allocation of local leasehold excise tax collections
among the various cities and counties will be sent by the Department
to the State Treasurer within 60 days after the close of the first
bimonthly period for which the tax is imposed and thereafter on a
bimonthly basis.
8. All refunds and credits for local leasehold excise tax made
by the Department shall be charged to the city.
9. The Department shall require redistribution to the affected
counties or cities, of any tax, penalty and interest distributed to a
county or city other than the county or city entitled thereto but such
redistribution shall not be made as to amounts originally distributed
earlier than three bimonthly periods prior to the bimonthly period in
which the Department obtains knowledge of the improper distribution.
10. This agreement shall take effect on the day of
1970, and shall thereafter be automatically renewed on
ec m er 31 of each year unless one of the parties gives written
notice of termination on or before November 1 of each such year.
11. In witness whereof the parties hereto have affixed their
signature the day and year first above written.
DEPARTMENT OF REVENUE
STATE OF WASHINGTON
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