03-019 CITY OF SPOKANE ..LEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO.19
AN ORDINANCE OF THE CITY OF SPOKANE
VALLEY,WASHINGTON IMPOSING
A LEASHOLD EXCISE TAX TO OBTAIN THE
LOCAL SHARE OF EXISTING TAXES
COLLECTED BY THE STATE AND SPOKANE
COUNTY AND PROVIDING FOR OTHER
MATTERS PROPERLY RELATED THERETO.
WHEREAS, the State of—Washington
through ROW Chapter 82.29A recognizes that
properties of the State, County, school dis-
tricts and other municipal corporations are ex-
empt from taxation pursuant to the State Con-
stitution but that private lessees of such public
property receive benefit from governmental
services;
WHEREAS, the leasehold excise tax is de-
signed to compensate governmental units for
providing services to lessees of publicly owned
property who are not obligated to pay State or
local property tax;
WHEREAS,Spokane County through Chap-
ter 7.36 of the Spokane County Code imposes
a leasehold excise tax upon the occupancy of *Federal Tax ID No. 91-0420030
publicly owned real property in an amount of
six percent of the taxable rent payable by
lessee; AFFIDAVIT OF PUBLICATION
WHEREAS, the City is authorized to levy a
leasehold excise tax not to exceed four per-
, cent,with the City tax deemed to be a credit STATE OF WASHINGTON
against the County tax and thereby obtain a
local share of existing taxes;;and County of Spokane, ss.
WHEREAS, the imposition of the leasehold
'excise tax will not result in an increase in tax Name: City of Spokane Valley Acct: C042365
payable by lessees of public property but will
transfer revenues from Spokane County to the
City as compensation for the provision of City
services. P.O.: Ordinance No. 19 No. Lines: 138
NOW,THEREFORE,the City Council of the
City of Spokane Valley,Washington,do ordain j Total Cost: $ 110.26 Log No: SR55184
as follows:
Section 1.Leasehold Excise Tax.There is
levied and shall be collected a leasehold ex- I I, Jill Leong
using tax an the act or privilege of occupying or do solemnly swear that I am the Principal Clerk of the SPOKESMAN-
through a"leasehold interesr as that term as REVIEW, a newspaper established and regularly published, once
defined in RCW 82.29/4.020.The leasehold ex-
.
cise tax shall be imposed upon and collected each day in the English language, in and of general circulation in the
from those persons holding a leasehold inter-
' est`within the City on publicly owned property City of Spokane, Spokane County, Washington; and in the City of
who are required to pay a leasehold excise tax
to the State Department on Revenue pursuant Coeur d'Alene, Kootenai County, Idaho; that said newspaper has
to RCW Chapter 82.29A. been so established and regularly g y published and has had said general
Section z Rate of Leasehold Excise Tax. circulation continuously for more than six (6) months prior to the 23rd
The City imposes a leasehold excise tax in the
amount of four percent of the taxable rent,as day of July, 1941; that said newspaper IS printed in an office
that term is defined in RCW 82.25/4.420 less
1 any allowable credits in RCW 82.29/4.120. maintained at its place of publication in the City of Spokane,
A Section 3.Exemptions. The City exempts Washington; that said newspaper was approved and designated as a
certain leasehold interests from this ordinance legal newspaper by order of the Superior Court of the State of
pursuant to RCW 82.29/4.130, RCW
82.29/4.134, RCW 82.29A.135 and RCW Washington for Spokane County on the 23rd day of July, 1941, and
82.29/4.136. that said order has not been revoked and is in full force and effect;
Section 4.Administration and collection_ that the notice attached hereto and which is a part of the proof of
The City Treasurer, or designee,is authorized p p
and directed to contact the Washington State publication, was published in said newspaper, one time(s), the
Department of Revenue to administer and coi-
led the tax in accordan€e with RCW publication having been made once each time on the following dates:
82-29A.080.The City Manager is authorized to
enter into a contract with the State Department
of Revenue for the administration, collection March 27, 2003
and disbursement of the taxes imposed herein,
pursuant to RCW 82.29A.080. A copy of the
contract shall be maintained on file in the of-
fice of the City Clerk.
The City Clerk is further directed to transmit
a certified copy of this ordinance to the Clerk Subscribed and sworn to ' fore me at the ity of Spokane, this 28
of the Board for Spokane County,the Washing-
ton State Office of Financial Management and day of March, 2003
the Department of Revenue.
Section S.Adoption of Other Laws. Pur-
suant to RCW 35/4.11.024 and 35A.21.1fi4,the �� '
City adopts by reference the State leasehold ,1! ,c�L �Q�`�E..�-,..J�r Jf
excise tax laws,RCW Chapter 82.29A and the -- ~` ..e". S10 •-.-4
State leasehold excise lax rules found at WAC , Notary Public in and for the State of Washingtc #
Chapter 458-29A which are incorporated by l ''' a
this reference as presently written or hereafter • residing in Spokane County, Washington r D NOTARY IA„
amended as the excise tax laws and rules of i .�*—
the City of Spokane Valley. e PL1KlC I
Section 6-Penalty.It is unlawful for any per-
son to fail or refuse to pay the leasehold pex excise '- �'•.9 2 9r���y"3,,;�.
tax im Deed under this ordinance.An }�l
violating any provision of this ordinance shalt WrfA{S{l`�\'
be guilty of a misdemeanor and upon convic- 1l�1)�1]11����
lion shall be punished according to State law 'f� 1) 1
and/or City ordinance. I
Section_7.Severaleility. If any section,
clause or phrase of this ordinance shall be held
to be invalid or unconstitutional by a court of
competent jurisdiction,such invalidity or uncon-
stitutionality shall not effect the validity or con-
stitutionality of any other section, sentence,
clause or phrase of this ordinance.
Section 8.Effective Date. This Ordinance
shall be in full force and effect five(5)days af-
ter publication of this Ordinance or a summary
thereof in the official newspaper of the City as
provided by law.
PASSED by the City Council of the City of
Spokane Valley on January 7,2003.
/s/Michael DeVleming
Mayor
ATTEST:
/s/Ruth Muller
Interim,Oity.Clerk_. 585184
CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO. 19
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY,WASHINGTON IMPOSING
A LEASEHOLD EXCISE TAX TO OBTAIN THE LOCAL SHARE OF EXISTING
TAXES COLLECTED BY THE STATE AND SPOKANE COUNTY AND PROVIDING
FOR OTHER MATTERS PROPERLY RELATED THERETO.
WHEREAS, the State of Washington through RCW Chapter 82.29A recognizes that
properties of the State, County, school districts and other municipal corporations are exempt
from taxation pursuant to the State Constitution but that private lessees of such public property
receive benefit from governmental services;
WHEREAS, the leasehold excise tax is designed to compensate governmental units for
providing services to lessees of publicly owned property who are not obligated to pay State or
local property tax;
WHEREAS, Spokane County through Chapter 7.36 of the Spokane County Code
imposes a leasehold excise tax upon the occupancy of publicly owned real property in an amount
of six percent of the taxable rent payable by lessee;
WHEREAS, the City is authorized to levy a leasehold excise tax not to exceed four
percent, with the City tax deemed to be a credit against the County tax and thereby obtain a local
share of existing taxes; and
WHEREAS,the imposition of the leasehold excise tax will not result in an increase in tax
payable by lessees of public property but will transfer revenues from Spokane County to the City
as compensation for the provision of City services.
NOW, THEREFORE, the City Council of the City of Spokane Valley, Washington, do
ordain as follows:
Section 1. Leasehold Excise Tax., There is levied and shall be collected a leasehold
excise tax on the act or privilege of occupying or using publicly owned real or personal property
through a"leasehold interest" as that term as defined in RCW 82.29A.020. The leasehold excise
tax shall be imposed upon and collected from those persons holding a leasehold interest within
the City on publicly owned property who are required to pay a leasehold excise tax to the State
Department of Revenue pursuant to RCW Chapter 82.29A.
Section 2. Rate of Leasehold Excise Tax. The City imposes a leasehold excise tax in
the amount of four percent of the taxable rent, as that term is defined in RCW 82.29A.020 less
any allowable credits in RCW 82.29A.120.
Section 3. Exemptions. The City exempts certain leasehold interests from this
ordinance pursuant to RCW 82.29A.130, RCW 82.29A.134, RCW 82.29A.135 and RCW
82.29A.136.
Section 4. Administration and Collection. The City Treasurer, or designee, is
authorized and directed to contact the Washington State Department of Revenue to administer
and collect the tax in accordance with RCW 82.29A.080. The City Manager is authorized to
P:\email attachments\Ordinance 19,leasehold excise.doc 1
s
r
enter into a contract with the State Department of Revenue for the administration, collection and
disbursement of the taxes imposed herein, pursuant to RCW 82.29A.080. A copy of the contract
shall be maintained on file in the office of the City Clerk.
The City Clerk is further directed to transmit a certified copy of this ordinance to the
Clerk of the Board for Spokane County, the Washington State Office of Financial Management
and the Department of Revenue.
Section 5. Adoption of Other Laws. Pursuant to RCW 35A.11.020 and 35A.21.160,
the City adopts by reference the State leasehold excise tax laws, RCW Chapter 82.29A and the
State leasehold excise tax rules found at WAC Chapter 458-29A which are incorporated by this
reference as presently written or hereafter amended as the excise tax laws and rules of the City of
Spokane Valley.
Section 6. Penalty. It is unlawful for any person to fail or refuse to pay the leasehold
excise tax imposed under this ordinance. Any person violating any provision of this ordinance
shall be guilty of a misdemeanor and upon conviction shall be punished according to State law
and/or City ordinance.
Section 7. Severability. If any section, sentence, clause or phrase of this ordinance
shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not effect the validity or constitutionality of any other
section, sentence, clause or phrase of this ordinance.
Section 8. Effective Date. This Ordinance shall be in full force and effect five (5)
days after publication of this Ordinance or a summary thereof in the official newspaper of the
City as provided by law.
PASSED by the City Council of the City of Spokane lley on January , 2003.
' l 11N
La, lilkj:i,_
Mayor, 'chael I eVle ng
ATTEST:
- //
/2-1.,(...i....z4........._____,
S it
Interim City Clerk, Ruth Muller ,o �
.A. Ho, 7c.
Approved As To Form:
lily ity A t rn- , Stanle;. M. Schwartz
Date of Publication:
Effective Date: 3
P:lemail attachmentslordinance 19,leasehold excise.doc 2