HomeMy WebLinkAbout1876•
ORDINANCE NO. /876
AN ORDINANCE of the City of Port Angeles providing
for and authorizing the levying and collecting
of 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.
The City Council of the City of Port Angeles do ordain as
follows:
Section 1. There is hereby levied and shall be 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 Port Angeles through a "leasehold
interest" as defined by section 2, chapter 61, Laws of 1975 -76,
Second Extraordinary Session (hereinafter referred to as "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 cf the state act.
Section 2. The rate of the tax imposed by section 1 shall
be four percent (4%) 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 since that date, and excluding from such
credit any lease or agreement including options to renew which
extends beyond January 1, 1985, as follows:
With respect to taxes due in calendar year 1976, a credit
equal to eighty percent of the tax produced by the above rate.
f
•
With respect to taxes due in calendar year 1977, a credit
equal to sixty percent of the tax produced by the above rate.
With respect to taxes due in calendar year 1978, a credit
equal to forty percent of the tax produced by the above rate.
With respect to taxes due in calendar year 1979, a credit
equal to twenty percent of the tax produced by the above rate.
(2) With respect to a produce lease (as defined by section
2 of the state act), a credit of thirty -three percent of the tax
produced by the above rate.
Section 3. The administration and collection of the tax
imposed by this ordinance shall be in accordance with the pro-
visions of the state act.
Section 4. Leasehold interests exempted by section l3 of
the state act as it now exists or may hereafter be amended shall
be exempt from the tax imposed pursuant to Section 1 of this
ordinance.
Section 5. The City hereby consents to the inspection of
such records as are necessary to qualify the City for inspection
of records of the department of revenue pursuant to RCW 82.32.330.
Section 6. The Mayor of the City of Port Angeles 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 1: PROVIDED, that the city attorney
shall first approve the form and content of said contract.
Section 7. 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.
2
•
Section B. Any person violating or failing to comply with
any of the provisions of this ordinance, upon conviction thereof,
shall be punished by a fine in any sum not to exceed three
hundred dollars ($300.00) or by imprisonment in the Port Angeles
City Jail for a term not exceeding ninety (90) days, or by both
such fine and imprisonment.
PASSED by the City Council of the City of Port Angeles and
approved by its Mayor at a regular meeting of the Council held on
the co day of
�r A�
Mayor
ATTEST: r .
G- fe.ce-.r/ e
, l576.
City Clerk
Approved as to farm:
City Attorney
PUBLISHED: 6U' /9 %4
3