1208 - Ordinance - Excise TaxORDINANCE NO. 1208
AN ORDINANCE IMPOSING AN EXCISE TAX ON
SALE OF REAL ESTATE, PROVIDING FOR THE
COLLECTION THEREOF, LIMITING THE USE OF
THE PROCEEDS THEREFROM, AND FIXING
PENALTIES FOR THE VIOLATION THEREOF.
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD DOES
ORDAIN AS FOLLOWS:
SECTION 1 - IMPOSITION OF REAL ESTATE EXCISE TAX.
There is hereby imposed a tax of one -quarter of one percent
of the selling price on each sale of real property within
the corporate limits of this city.
SECTION 2 - TAXABLE EVENTS. Taxes imposed herein
shall be collected from persons who are taxable by the state
under Chapter 82.45 RCW and Chapter 458-61 WAC upon the
occurrence of any taxable event within the corporate limits
of the city.
SECTION 3 - CONSISTENCY WITH STATE TAX. The taxes
imposed herein shall comply with all applicable rules,
regulations, laws and court decisions regarding real estate
excise taxes as imposed by the state under Chapter 82.45 and
Chapter 458-61 WAC. The provisions of those chapters to the
extent they are not inconsistent with this ordinance, shall
apply as though fully set forth herein.
SECTION 4 - DISTRIBUTION OF TAX PROCEEDS AND LIMITING
THE USE THEREOF. (1) The County Treasurer shall place one
percent of the proceeds of the taxes imposed herein in the
county current expense fund to defray costs of collection.
(2) The remaining proceeds from City taxes imposed
herein shall be distributed to the city monthly and those
taxes imposed under Section 1 shall be placed by the City
Treasurer in a municipal capital improvement fund. These
capital improvements funds shall be used by the city for local
improvements, including those listed in RCW 35.43.040.
(3) This section shall not limit the existing
authority of this city to impose special assessments on property
benefited thereby in the manner prescribed by law.
SECTION 5 - SELLER'S OBLIGATION. The taxes imposed
herein are the obligation of the seller and may be enforced
through the action of debt against the seller or in the
manner prescribed for the foreclosure of mortgages.
SECTION 6 - LIEN PROVISIONS. The taxes imposed herein
and any interest or penalties thereon are the specific lien
upon each piece of real property sold from the time of sale or
until the tax is paid, which lien may be enforced in the manner
prescribed for the foreclosure of mortgates. Resort to one
course of enforcement is not an election not to pursure the
other.
Page 2
Ordinance No. 1208
SECTION 7 - NOTATION OF PAYMENT. The taxes imposed
herein shall be paid to and collected by the treasurer of
the county within which is located the real property which
was sold. The county treasurer shall act as agent for the
city within the county imposing the tax. The County treasurer
shall cause a stamp evidencing satisfaction of the lien to be
affixed to the instrument of sale or conveyance prior to its
recording or to the real estate excise tax affidavit in the
case of used mobile home sales. A receipt issued by the county
treasurer for the payment of the tax imposed herein shall be
evidence of the satisfaction of the lien imposed in Section 6
of this ordinance and may be recorded in the manner prescribed
for recording satisfactions or mortgages. No instrument of
sale or conveyance evidencing a sale subject to the tax may be
accepted by the county auditor for filing or recording until
the tax is paid and the stamp affixed thereto; in case the tax
is not due on the transfer, the instrument shall be accepted
until suitable notation of this fact is made on the instrument
by the county treasurer.
SECTION 8 - DATE PAYABLE. The tax imposed hereunder
shall become due and payable immediately at the time of sale
and, if not so paid within thirty days thereafter, shall bear
interest at the rate of one percent per month from the time of
sale until the date of payment.
SECTION 9 - EXCESSIVE AND IMPROPER PAYMENTS If, upon
written application by a taxpayer to the county treasurer for
refund, it appears a tax has been paid in excess of amount
actually due or upon a sale or other transfer declared to be
exempt, such excess amount or improper payment shall be refunded
by the county treasurer to the taxpayer: PROVIDED, that no
refund shall be made unless the state has first authorized the
refund of an excessive amount or an improper amount paid, unless
such improper amount was paid as a result of a miscalculation.
Any refund made shall be withheld from the next monthly
distribution to the city.
SECTION 10 - SEVERABILITY. If any provision of this
ordinance or its application to any person or circumstance is
held invalid, the remainder of the ordinance or the application
of the provision to other persons or circumstances is not
affected.
SECTION 11 - EFFECTIVE DATE. This ordinance shall
take effect five days after date of publication.
PASSED by the City Council of the City of Port Orchard
signed by the Mayor and attested to by the City Clerk in
authorization of such passage this 26th day of July, 1982.
ATTEST:
i
G. Lloyd, City Oek
APPROVED AS TO FORM:
City Attorney