ORD 82-24 IMPOSING AN EXCISE TAX ON SALE OF REAL ESTATEORDINANCE NO. 82 - 24
AN ORDINANCE IMPOSING AN EXCISE TAX ON S~T.R OF REAL
ESTATE, PROVIDING FOR ~HE COT,T.FCTION THERt~OF, LIMITING
~ USE OF THE PROCEEDS THEREFROM, A~D FIXING
PENALTIES FOR THE VIOLATION THF3dDDF.
~ne City Council of the City of Winslow, DO ORDAIN as follows:
Section 1. Inl~osition of Real Estate Excise Tax.
There is hereby in]posed 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 d~apter 82.45RCW ar~ 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 RCW and chapter 458-61 ~AIAC.
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 improvements
fund. These capital improvements funds shall be used by the city for local
improvements, including those listed in RCW 35.43.040.
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Ordinance No. 82 - 24
Page Two
(3) This section shall not limit the existing authority of
this City to impose special assessments on property benefited ~hereby
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 Fiece 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 mortgages. Resort to one
course of enforcement is not an election not to pursue the other.
Section 7. Notation of Payment.
Tne taxes inposed 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 impDsed 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
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Ordinance No. 82 - 24
Page Throe
evidencing a sale subject to the tax may be accepted by the county
auditor for filing or rocording until the tax is paid and the stamp
affixed thereto; in case the tax is not due on the transfer, the
instnment 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 inm~diately
at the tim~ 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 a refund, it appears a tax has been paid in excess of the amount
actually due or upon a sale or other transfer declared to be exempt,
such excess anount or i~proper 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 arepunt
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 circunstance is held invalid, the remainder of the ordinance or the
application of the provision to other persons or circ~nstances is not
affected.
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Ordinance No. 82 - 24
Page Four
Section 11. Effective Date.
This Ordinance shall be deened effective five (5) days after
publication or posting in a manner provided by law.
PASSED by the City Council of the City of Winslow this 15th
day of July , 1982.
Clemk/Tre~surer
Thomas M. Walsh
Winslow City Attorney
I do er_,eby certify ' Ordinance was signed by the Mayor this
,~ day of ' ~ , 1982, and thereafter posted
is ~ ~ d~~ J~ , 1982, at the F ry
/
Clexk/~reea~a~n
S E A L
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