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NOI'ICE OF PUBLIC HEARIl'K.i
ORDINANCE REGARDING "LEASEHOID EXCISE TAX"
NOI'ICE IS HEREBY GIVEN that-the Board of Jefferson County Ccmnissioners
will conduct a public hearing at 10:30 a.m., !>:bnday, April 5, 1976, in the
Carrnission Chambers, Jefferson County Courthouse, Port 'Ibwnsend, Washington, for
the purpose of obtaining the carments of all interested persons on the proposed
ordinance regarding Chapter 61, laws of 1975-76, Second Extraordinary Session,
"Leasehold Excise Tax", which reads as follows:
ORDINANCE NO. _L-::2.~
WHEREAS, the state legislature has enacted a "leasehold excise tax",
Chapter, 61, laws of 1975-76, Second Extraordinary Session, i.np:>sing a twelve per
cent excise tax on the act or privilege of occupying or using publicly owned real
or personal property through a leasehold interest on or after January 1, 1976, and
WHEREAS, said law gives authority for QOUnties to enact ordinances pro-
viding for i.np:>sition of a six per cent tax to be an allowed credit against the
twelve per cent imposed by the state and will be distributed back to the counties;
NCm THEREFORE, BE IT RESOLVED BY THE BOARD OF caJNTY C<::M1ISSIONERS,
JEFFERSON COUNl'Y, WASHINGlON, 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 county of Jefferson
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 Wash-
ington at the ti.Ire and in the marmer prescribed by section 5 of the state act.
Section 2. The rate of the tax i.np:>sed by section 1 shall be six per
cent of the taxable rent (as defined by section 2 of the state act): PROVIDED,
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'I'hat the following credits shall be allowed in determining the tax payable:
(1) With resPect to a leasehold interest arising out of any lease
or agree.nent, the terms of which were binding-on the lessee prior to July l, 1970,
where such lease or agree.nent has not'been renegotiated (as defined by section 2
of the state act) since that date, and excluding fran such credit (a) any lease-
hold interest- arising out of any lease of property covered by the provisions of
RCW 28B.20.394 and (b) any lease or agree.nent including options to renew which
extends beyorrl 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.
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 re5Pect to a product 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. There shall be allowed against the tax otherwise .irrposed by
this ordinance a credit for the full anount of any leasehold excise tax authorized
by section 4 of the st:ate act and .irrposed upon the same taxable event by any city
or town.
Section 4. ~~ administration and collection of the tax .irrposed by this
ordinance shall be in accordance with the provisions of the state act.
Section 5. Leasehold interests exempted by section l3 of the state act as
it rl.CM exists or may hereafter be amended shall be exemptm.fran the tax .irrposed
pursuant to Section 1 of this ordinance.
Section 6. The county hereby consents:.,to the inSPection of such records
as are necessary to:qualify the county for insPection of records of the depart:Irent
of revenue pursuant to lOV 82.32.330.
Section 7. The Board of Ccmnissioners, Jefferson County, Washington, is
authorized to execute a contract with the depart:rcent of revenue of the state.of
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Washington for the administration and collection of the tax .irrposed by section 1:
PROVIDED, that the prosecuting attorney shall first approve the form and content of
said contract.
Section 8. If any provision of this ordinance, or its application to any
person or circumstance in held invalid, the remainder of the ordinance er the
application of the provision to other persons or circumstances is not affected.
BOARD OF CCM-ITSSIONERS
~
B.G. .Br~ =~. .
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A.M. '~a,
(} bCi6 t~ IJ1l ' nrl//ltA/?
Carroll M. Mercer, Member
NarICE SIGNED this 22nd day of March, 1976
BOARD OF CCM-1ISSIONERS
~~l"~N COUNI'Y
Isl B.G. Brown, Chainnan
ATTEST: Isl Betty J. Anderson
County Auditor and Ex-officio
Clerk of the Board
Isl A.M.O'Meara, Member
Isl Carroll M. Mercer, Member
vat
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Published 3/25/76
and 4/1/76
Nptlq.I,glv.n that the
Board'lot. J.ff.r."n County
Comml,.lonn 'will conduct,
pu~lIc tMarlng at 10:30 ,.m..
Monday; April 5,"Uno, In the
Comml..lon Chamb.r., ".fferlon
County Courthou", Port
Town..nd, Walhlngton, for thlt
purpo.. of oblalnlng the com.
ments of alllnt.reeted p....on. on
Ih. propo.ed OrdlnUlC. regarding
Chapter 01. LawI of 1875-78,
Second " Extraordinary a...10Il,
..L....hold Ellel., Till", ,. "lb.I..tl'
...~. II f9110W,: ' . ': ,i:~ '
. -, ." ",- r"f;:,', ,'" ',', :'i
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o R DI NA .N C E NO.
Wh..r"l, the Itat. l.gI.latura
ha. .nact'd . "I...atlold ,xci.,
tax", Ohapter, 01, Law. of 1876-
70, 8econd Extraordinary 8,..lon,
Impo.lng . I.,lve per c.nt .xol..
. Iu 'on' Ih' aot or prlvlllgl of
-occupying or ullng publicly
owned' rul or parlona' property
Ihrough a I~old In tar..' 01'1 or
1J'tar "an...ary " 1870, and ."..'
,'Wh.r,.., .ald law' glvII
authority lor counll.. to 'tnao,
: lO'rdtnanc.. prOViding lor '1m-
potlUon 0' a .11l p.r c.nl tax to ba
f.--_Wed cradlt Igalnat. IhI
, wal,,-p.r; CUlt 1m pOled b~ Ih.
\Ittta ",,,. Wlllll~ d'a)OIl",~ ~~'.
~'IO the1c;ountla., .., .
, "tow tll....'or., b' It rllqJved by
tha Board' 01 . County Com.
..Mnlu!qner., ~.ff.r.onQQ\lnl~,
aiwaaltllfgton, a. followl: '
l~~!'~n 1. Th.r.l. h....by I.VIId.
.nQifi"all iii. coll.cted a I....hold
Il em ",d aft.r January 1 ,
'MfllPQn ,tl. act or. prlvll.ga. 0'
occupying.. or ullng pullllcly
owned r..1 or p.rlonal property
wllhlt\~1'" Qounty of, J.fflr'lOn
ttt ",qtll "Ie...hold ,lnl....II'! ..
d !;Iy 'Kllon a. chapt~ 01,
'.' of 1875-.,8, Secon" El<-
rtorqlnary ta...,on (h.r..".. Uth,
.~t. let". Th. tax ."all .~ ~,
."tcled, and remltt.d to the
d!.~PII1Jn"'. I 0' r.vanu. of Ih. Silt.
~tw"hlngton at the 11m. and In
tht manner pr'.crl~~~:y '~Y~.n
o 0' th. atat. act. " .,.
6Io1l0n 2: Tb. rat. 0' Ih. tax
1m poNd by llOIlon 1 .hall tIe.'1x
per Gent' qf the \Jxlbler,nl (aa
defined by 1tc,lon a ofth. Itatl
Kt): Prp~ldld, Tha" the '1;I11ow1n8
'GUldltl Ihall be .1I0w.d' In
d",,,,,lnlng th. tlX Plyabl.:'
(1)Wlth ....PIct to .l8IUhoId
Int.,.., ,rI,lng out 0' UlY ~ en
agr..m.nt.lhll I.rm.of' whlof)
w.... bInding .on th..le.... prlorilo
JUly 1.' 1870, "'h.... ,uch ~f)r;
agr,.m,nt -h,a.' not' . itlt.n
,.n.g...a. II'I'~ CI" d.f1n~
.10119nl ortlle ..,~ 1.1_
'that lI.t.' . hiding from,
I I NelltCal'any' I~qld
, l'''''' artllnll out 0' any I.... of
<'.proptrtYGovared by the provl'lOn'
01 R(!1W ",.20.384 af'CI (b) 'any
. .". .".......... . """".111
t ............ ..... ....
VOL
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1IeVQnIJ .J~ 1, ,.:;:,,,
~ .:r~'" ':i ,. ":~"\i~~'
~!~~,pect ' to,)t'l..lllf,' In\,
..,ndar y,.... "78: .,c.~1t ~",I.'
!t;':t~a1ghty 'per cent' of' thl!f'tll
~fJPduoed by the ,bov' ~.. ,. .
\~.:Wllh rllPlCt to tax.. dut In
'\<'~ar Y.ar 1877, a'cr,edlt lICIUlI
'(0' a1xty~, p'r o.nlol th.taII
:~rodueed by thl allov. ral..
e ,. WI.lh reaplQt 10 tlllll due In
cal.nder y.ar 1878, a credit lICIual
to forth p.r clnt 01 Ih. tax
produced by Ih. allov. ral..
. With r.tpacl 10 lax.. due In
:_n4.r Y.er 1878, . credit equal
;"10 twenty p.r cant of Ih. Iu
:'produced by the abov. rat..
, '. (2) With relpKt 10 a product
,.... (II dafln'clbY .lOllon .2 0'
\ the .tate act), a ettdllo' thirty.
. th,... p... cent 0' the ttx p~"_ '
; by tha allova rat.,
i'.'~.~t1on 3. Th.re .hall lllI
, wed agaln.1 the 1111 oth.twl..
, .. ~O"d lly thl. ordlnan~ a crlMlII
IAr:, th. 'ull amQunl. 0' any
'I.Uehold .xcll' tax authorlzlld by
aacUon .. 0' th. .tal. act and
ImPOtlld upon the tam. ''''Dlt
IYent lly any city or town.. ,
iifl1.8c!ClUon ., The' admlnl.t...tjon
i,~cOIlIOUon of tht tax '",po"
~i~~~i'4hI' ordinance: ,lhaU' b. In
'. tQCOrdanoe with ~~. ,Pf9~I,lon. of
fl~' .tatt aClt' . , .' . '.>
, 8aotlonlk L...atlold Int.....t.
'Ixampttd by .tctlon 13 of the
.Iat. ael a. II now axl.t. or may
.ba...alt.r .11. am.ndecl .hall be
exempt from th. !tIC Impoud
pure"",t" to ',otlon 1, 0' 11'111
'grdlnane.. . .
:,.~t1on 8.. Tnt county htreby
. conaant. to th.lnapectlon 0' .uch
rtcord. .1 .... n.ott..ry to q u,IlfY
'Iht. COL\nty. fQr' In'p'ctlon' 0'
tlcoRSa ....~ 'tht ~m,,,t 0'
r.v.nut . p"r'~'"l . to,I:~QW,
".32.330. ..'
, , flI~Uon 7. Th. 8Qar~ 0'
Comj1lIUlour., "t",taon
':Qounty. . W.thlngton, I.
LfMth9r1Zed to tX'Clu"., eont'lIClI
~"'th. dlP~mtnt o. rWCN\Ua of
Ih. ttal. of Wuh!nglon for the
.1Idmlnletratlon and coll~t1on of.
th. tall Impo.te1 by"Ktlon 1:
Provided, thai _he' pro'Kutlng
i" Uom.y . thlll 'Ir., approve tilt
'.....rm;..nd. .Aion,.n. t Cl."".d c. on.r~... t.
;. _Ion. '.If AAy',prqvl,lon 01
tl\ll Qrdlnanca, or It I . applle.tlon
to allY ptrlOn or clrcumltlnot In
hald Invllld, Ih. ,.malndtr 0' th.
ordlnenClprl", applloallon of t'"
,pro'llelon to ot"., pe...on. 91"
..,. pll1lumttlJlQH II not .ffllQtld. .
. E"eotlYt.1 0' January " 1870.
,OARD 0' COMMI8..tp".At
}... JEFFERSON COUNTY .-
8.G. 8rown, Otlalnntn .'
., A.M. O'~..rl, MtJnbtr
Carroll M......,~"".
SEAL:
'ATtEST: B.tty J. i Ander.on,
:.. County'\ Auditor aQdlil\~ff1~
,," Olerk of tha 8~' .
; ".........~_,.._10f.
....... ~'" ,
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