HomeMy WebLinkAbout2598ORDINANCE NO. 2598
AN ORDINANCE of the City of Port Angeles,
Washington, imposing an excise tax on the sale
of real estate, providing for the collection
thereof, limiting the use of the proceeds
therefrom, and creating a new Chapter 3.62 of the
Port Angeles Municipal Code.
WHEREAS, pursuant to Chapter 82.46 RCW, the state
legislature has empowered cities to adopt an excise tax on each
sale of real property within the corporate limits to be collected
by the County Treasurer and used for municipal improvements; and
WHEREAS, most cities in the state have adopted said real
estate excise tax; and
WHEREAS, the City Council finds that the City of Port
Angeles requires additional revenue sources in order to fund
necessary municipal improvements and that the real estate excise
tax is an appropriate tax for generating such necessary funds;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PORT
ANGELES DOES HEREBY ORDAIN as follows:
Section 1 - Imposition of Real Estate Excise Tax. There
is hereby imposed an excise tax on each sale of real property
within the corporate limits of the City of Port Angeles at the rate
of one - quarter of one percent of the selling price.
Section 2 - Taxable Events. The tax 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 as therein defined within the corporate limits of the
City of Port Angeles.
Section 3 - Consistency With State Tax. The tax 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 RCW and Chapter 458 -61 WAC. The
provisions of those chapters shall apply as though fully set forth
herein.
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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 the taxes imposed herein
shall be distributed to the City monthly and shall be placed by the
City Finance Director in a municipal capital improvements fund to
be used for municipal improvements.
3. This section shall not limit the existing authority of
the City to impose special assessments on property specially
benefited thereby in the manner prescribed by law.
Section 5 - Lien Provisions. The tax imposed herein and
any interest or penalties thereon is a specific lien upon each
piece of real property sold from the time of sale until the tax is
paid, which lien may be enforced in the manner prescribed for the
foreclosure of mortgages.
Section 6 - Seller's Obligation. The tax imposed herein
is the obligation of the seller and may be enforced through an
action of debt against the seller or in the manner prescribed for
the foreclosure of mortgages. Resort to one course of enforcement
is not an election to forego the other.
Section 7 - Notation of Payment. The tax imposed herein
shall be paid to and collected by the Treasurer of Clallam County.
The County Treasurer shall act as agent for the City. 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 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 5 of this ordinance and
may be recorded in the manner prescribed for recording satisfac-
tions of mortgages. No instrument of sale or conveyance evidencing
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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 not 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 - Refunds. Any contest of the application of the
real estate excise tax or any other petition for a refund shall
comply with WAC 458 -61 -100 as now or hereafter amended. Any refund
made shall be withheld from the next monthly distribution to the
City.
Section 10 - Codification. This Ordinance shall be
codified as Chapter 3.62 of the Port Angeles Municipal Code.
Section 11 - Severability. If any provision of this
Ordinance or its application to any person or circumstances is held
invalid, the remainder of the ordinance or the application of the
provision to other persons or circumstances is not affected.
Section 12 - Effective Date. This Ordinance shall become
effective five days after publication.
PASSED by the City Council of the City of Port Angeles at
a regular meeting of said Council held on the '{rd day of
July
ATTEST:
ichelle
APPROVED
Craig D
, 1990.
Ats
. Mai . , City Clerk
AS TO FORM: ,
1
Knutson, City Attorney
i
PUBLISHED: July 8, 1990 (summary)
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90.16