HomeMy WebLinkAbout1982ORDINANCE NO. / V,�7A
AN ORDINANCE of the City of Kent,
Washington, imposing a leasehold excise tax
upon the act or privilege of occupying or
using publicly owned real or personal prop-
erty within the City of Kent, and authorizing
the Mayor to contract with the State Depart-
ment of Revenue to administer and collect
said tax.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. There is hereby levied and shall be collect-
ed a leasehold excise tax on and after September 1, 1976 upon the
act or privilege of occupying or using publicly owned real or
personal property within the City of Kent through a "leasehold
interest" as defined by Section 2, Chapter 61, Laws of 1975-76,
Second Extraordinary Session (hereafter "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 of the state act.
Section 2. The rate of the tax imposed by Section 1
shall be four percent of the taxable rent (as defined by Section
2 of the state act).
Section 3. The administration and collection of the tax
imposed by this Ordinance shall be in accordance with the provi-
sions of the state act.
Section 4. Leasehold interests exempted by Section 13
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 of Kent 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 Kent 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 l: 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.
Section 8. This Ordinance shall take effect and be in
force five (5) days from and after its passage, approval and
publication as provided by law.
r
ISABEL HOG .,f MAYOR
ATTEST:
I MARIE JENSEN,, QITY CLI jRK
P OVED AS TO FORM:
DONALD E. MIRK, CITY ATTORNEY
PASSED the '721 day of August, 1976.
APPROVED the y_ day of August, 1976.
PUBLISHED the day of August, 1976.
I hereby certify that this is a true copy of Ordinance
No.11�2, passed by the City Council of the City of Kent,
Washington, and approved by the Mayor of the City of Kent as
hereon indicated.
(SEAL;
MARIE E SEN, CI CLERK
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