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HomeMy WebLinkAbout12 1213 99 /' {X", pw. ~ I ',. T~S 1~f¡S crt ~. 'A?~. STATE OF WASHINGTON County of Jefferson In the Matter of Amending Ordinance No. 5-83; increasing the Excise Tax on Sales of Real Estate; and providing for the collection thereof. ORDINANCE NO. 12-1213-99 WHEREAS, Jefferson County Ordinance No. 5-83 imposed an excise tax of one- fourth of one percent on sales of Real Estate in the unincorporated portions of Jefferson County pursuant to RCW 82.46.010 (1); and, WHEREAS, RCW 82.46.010 (3) provides for counties to impose an additional excise tax on each sale of real property in the unincorporated areas of the county at a rate not exceeding one-fourth of one percent of the selling price; and, WHEREAs, RCW 82.46.010 (4) provides for the collection of taxes from persons who are taxable by the State under RCW 82.45; and, WHEREAS, RCW 82.46.010 (1) also provides that monies collected shall only fund capital projects, in whole or in part; and, WHEREAS, Jefferson County adopted the Capital Facilities Element of the Comprehensive Plan on August 28, 1998; and, WHEREAS, the Capital Facilities Element included financing strategies that employed the use of the total combined maximum excise tax on each sale of real property in the unincorporated areas of Jefferson County at a rate not exceeding one-half of one percent of the selling price pursuant to RCW 82.46.010 (3); and, WHEREAS, Economic growth and public services and safety in Jefferson County depend on expansion of public facilities. NOW, THEREFORE, BE IT ORDAINED, by the Board of County Commissioners of Jefferson County, Washington, that: Section 1: Increase of the Real Estate Excise Tax Pursuant to RCW 82.46.010 (3), there is hereby imposed a tax equal to one half of one percent (or .5 %) of the selling price with respect to each sale of real property located within the unincorporated limits of this County. Section 2: Taxable Events Any person taxable by the State of Washington pursuant to RCW 82.45 and/or WAC 458-61 shall pay the tax imposed by this Ordinance. The tax imposed by this Ordinance shall be due and owing upon the occurrence of any taxable event that occurs with respect to real property located in the unincorporated areas of Jefferson County. VOi- -d)"'~ (,~ I' :r~ 'J "'J. """"'0 1 \..1 V . ~ ORDINANCE No, 12-1213-99 Section 3: Consistency with State Tax Statutes and Reeulations: 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 RCW 82.45 and WAC 458-61. 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 (1) The County Treasurer shall place one percent of the proceeds of taxes imposed herein in the County Current Expense Fund to defray costs of collection. (2) The remaining proceeds from County taxes imposed herein shall be placed in a County Capital Improvements Fund. These capital improvement funds shall be used for local improvements including those listed in RCW 82.46.010 (6). (3) This section shall not limit the existing authority of this County to impose special assessments on property benefited thereby in the manner prescribed by law. Section 5: Seller's Oblieation The tax imposed herein is 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 mortgages. Resort to one course of enforcement is not an election not to pursue the other. Section 7: Notation of Payment The tax imposed herein shall be paid to and collected by the Jefferson County Treasurer. The County Treasurer shall act as agent for the collection of 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 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 subj ect 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. ,VOL 2"'5 'H- I ,.I)~ 1~G1 - 2 - ) ORDINANCE No, 12-1213-99 Section 8: Date Payable (1) 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 time of payment. (2) Any interest or penalties collected shall be deposited in the Capital Improvement Fund defined in Section 4 (2). Section 9: 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 10: Impact on any earlier Ordinance: To the extent that this Ordinance repeals, contradicts, alters or amends the Ordinance known as Ordinance #5-83, enacted October 26, 1983, which originally imposed upon sales of real property the Real Estate Excise Tax, then the terms and provisions of this Ordinance shall supersede, overrule and repeal the terms and provisions of that earlier- enacted Ordinance. Section 11: Effective Date This Ordinance shall take effect on December 31,1999. APPROVED AND ADOPTED this ~ 3-ili- day ofVc. t'1¡y\h:ç 1999. JEFFERSON COUNTY BOARD OF COMMISSIONERS D!l~ e/I r . - ~~y~ Clerk of the B~;~C - <f ~::r ~ David Alvarez Deputy Prosecuting Attorney (Civil) , VOL 25 fAr" ' 1~ö2 - 3 -