HomeMy WebLinkAbout3840 AN ORDINANCE of the City of Bremerton,
Washington, adding a new chapter 3.84, Excise
Tax on Real Property, to the Bremerton
Municipal Code; imposing a one-quarter
percent excise tax on real estate sales as
authorized by Section 11 (1), Chapter 49,
First Ex. Sess., Laws of 1982; providing for
the use of such revenue; specifying a date of
imposition and an effective date; creating a
lien on subject property; prescribing
procedures for collection, forfeiture and
refund; and adopting Chapter 82.45 R.C.W. by
reference.
WHEREAS, the state legislature passed and the Governor
signed Engrossed Senate Bill 4972, Chapter 49, 1st Ex. Sess.,
Laws of 1982, providing for the imposition of an excise tax on
real estate sales at a rate of one quarter of one percent of the
selling price of such real estate, and
WHEREAS, Section 13(2) of the same 1982 act limits the
use of all revenue generated by such tax to municipal capital
improvement, and
WHEREAS, the City Council finds that it would be in the
best interests of the City of Bremerton to impose the tax
authorized by the state legislature, now, therefore,
THE CITY COUNCIL OF THE CITY OF BREMERTON DOES HEREBY ORDAIN:
SECTION 1. There is hereby added to the Bremerton
Municipal Code a new Chapter 3.84 to be entitled "Excise Tax on
Real Estate Sales."
SECTION 2. There is hereby added to the Bremerton
Municipal Code a new Section 3.84.010 to read as follows:
3.84.010 One Quarter Percent Excise Tax on Real
estate sales
A. Imposition
There is imposed an excise tax on each sale of real
property constituting a taxable event as defined in
R.C.W. 82.45 and occurring within the corporate
limits of the City of Bremerton. The tax imposed
under this section shall be collected from persons
who are taxable by the state under R.C.W. 82.45 and
such tax shall comply with all applicable rules,
regulations, laws and court decisions regarding real
estate excise taxes as imposed by the state under
R.C.W. 82.45.
B. Rate of Tax
The rate of tax imposed by Section 3.84.010 shall be
one quarter of one percent of the selling price of
all real property upon which this tax is imposed by
subsection A.
C. Use of Proceeds
All proceeds from the tax imposed by this section
shall be placed by the City Treasurer in a capital
improvement fund and shall be used for capital
improvements, including those listed in R.C.W.
35.43.040. This section shall not limit the
existing authority of this city to impose special
assessments on property benefited thereby in the
manner prescribed by law.
3.84.020 County to Collect - Payment
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.
The remaining proceeds from city taxes imposed herein
shall be distributed to the city monthly.
3.84.030 Tax is Obligation of Seller
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.
3.84.040 Tax Lien on Real Property
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.
3.84.050 Duties of County Treasurer
The taxes imposed 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 imposed in Section 3.84.040 of this chapter
and may be recorded in the manner prescribed for
recording satisfactions or mortgages. No instrument of
sale or conveyance evidencing a sale subject 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.
3.84.060 Payment Due
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 date of payment.
3.84.070 Refunds
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 amount or improper 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 amount 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.
3.30.080 Clerk to Notify Counties
The City Clerk is hereby directed to transmit a
certified copy of this ordinance to the Kitsap County
Treasurer and the Kitsap County Auditor immediately
upon passage and further notifying that department of
the effective date of this ordinance.
3.30.090 State Law Adopted by Reference
R.C.W. 82.45 and any and all subsequent amendments to
said statute are hereby adopted by this reference as if
set forth in full herein. The City Clerk is hereby
directed to maintain one copy of Chapter 82.45 as
currently enacted or as subsequently amended on file
for public use and examination during regular city
business hours. Copies of said statute shall be
attached to this ordinance and authenticated by the
City Clerk.
Section 3. If any section, sentence, clause, phrase or
any provisions adopted by reference of this ordinance should be
held to be invalid or unconstitutional by a court of competent
jurisdiction, such invalidity or unconstitutionality shall not
affect the validity or constitutionality of any other section,
sentence, clause, phrases or any provisions adopted by reference
of this ordinance.
Section 4. This ordinance shall take effect thirty
(30) days after its passage and publication as provided by law,
provided, however, that the tax herein established shall be
imposed on sales of real property from and after the first day of
July, 1983.
APPROVED by the City Council on the first reading
this \% day of May, 1983.
PASSED by the City Council of the City of
Bremerton, Washington, signed by the Mayor and attested by the
City Clerk in authentication of such passage this /~day of
May, 1983.
MORRIE DAWKINS
Mayor
ATTEST:
KATHLEEN L. McCLUSKEY
City Clerk
4
Excise Tax on Real Estate Sales 82.45.010
Funds appropriated to the municipal research council 82.45.120 Standards for reporting, application and collection of
shall be kept in the treasury in the general fund, and tax--Realuse. estate excise tax affidavit form, contents,
shall be disbursed by warrant or check to contracting 82.45150 Applicability of general administrative provisions
parties on invoices or vouchers certified by the chairman Departmental rules, scope- Departmental audit.
of the municipal research council or his designee. Pay- 82.45.180 Disposition of proceeds Support of common schools
ments to public agencies may be made in advance of ac- Purpose 1980 c 154: "It is the intent of this 1980 act to simplify
tam work contracted for, in the discretion of the council, the bookkeeping procedures for the state treasurer's office and for the
school districts but not to impact the amount of revenues covered by
Any moneys remaining unexpended or uncontracted this 1980 act to the various counties and other taxing districts.' [1980
for by the municipal research council at the end of any c 154 § 16.1
fiscal biennium shall be returned to the general fund and Effective dates 1980 c 154: "Sections 17, 18, and 19 of this act
be paid to cities and towns under the provisions of RCW are necessary for the immediate preservation of the public peace,
82.44.150. [1974 ex.s. c 54 § 7; 1969 c 108 § 1; 1961 c health, and safety, the support of the state government and its existing
i1 5 § 1; 1961 C 15 § 8'~ 44 160. Prior: 1945 c 54 § 1' public institutions, and shall take effect immediately~ The remainder of
..... this act shall take effect on September 1, 1981." [1980 c i54 § 2(i.I
Rem. Supp. 1945 § 6312-128a.] Sections 17, 18 and 19, respectively, of 1980 c 154 are amendments of
RCW 28A.47.073 and 28A.47.801 and an appropriation section, a. hich
S,,nset Act application: See nole following RCW 43.110.010. being of a temporary nature, is not codified; for RCW disposition of
Stverability Construction-----Trausifional sections Effective remaining sections sec footnotes below.
datc~ 1974 ex.s. c 54: See notes following RCW 82.44.070. Savings~-Disposition of certain funds 1980 c 154: "This 1980
Stverability 1969 c 108: 'If any amendment or provision of this act shall not be construed as invalidating, abating, or otherwise affect-
1969 amendatory act, or its application to any person or circumstance ing any existing right acquired or any liability or obligation i~curred
is held invalid, the remainder of this act, or lhe application of the under the provisions of the statutes amended or repealed, nor any pro-
amendment or provision to other persons or circumstances is not al- cess, proceeding, or judgment involving tile assessment of any property
leered/~ [1969 c 108 § 3.] or the levy or collection of any tax there~mder, nor the validity of any
Effective date 1969 c 108: "The effecti'~'e date of this 1969 certificate of delinquency, tax deed or other instrument of sale or oliver
amendatory act is Jul5 1, 1969.' [1969 c 108 § 4.] proceeding thereunder, nor any criminal or civil proceeding instituted
thereunder, nor any rule, regulation or order promulgated thereunder,
~u~icipal research council: Chapter ,43. I I0 RCW.
nor any administrative action taken thereunder. Funds received by the
county treasurer as payment of a tax liability, incurred under a statute
repealed by this 1980 act shall be paid and accounted for as provided
82.44.900 SeYerability: ~--Construction 1961 e in section 6 of this 1980 act." [1980 c 154 § 15.] Section 6 of this 1980
15, If any provision of this chapter relating either to the act is codified as RCW 82.45.180; sections amended by 1980 c 154
apporlionment or allocation of thc revenue derived from RCW 28A.41.130, 28A.45.020 (recodified as 82.45.020), 28A.45.060
the excise tax thereby imposed, or to any appropriation (recodified as 82.45.060), 28A.45.080 (recodified as 82.45.080), 28A-
made by this chapter, be adjudged unconstitutional, such .45.090 (,recodified as 82.45.090), 28A.47.073, 28A.47.801, 36.33~110,
54.28.050, 54.28.090 and 76.12.120; and sections repealed by 1980 c
adjudication shall not be held to render unconstitutional 154 are RCW 28A.45.050 and 28A.45.100. Note ~n effective date sec-
or ineffectual the remaining portions of said chapter or lion footnoted above that these amendments and repeals are not effec-
any part thereof: Provided, however, That except as tiveuntilSeptember~ 1981.
otherwise hereinabove provided by this section, if any Severability~1980 c 154: "If any provision of this acl or its ap-
section or part of a section of this chapter be adjudged plication m any person or circumstance is held invalid, the remainder
of the act or the application of the provision to other persons or cir-
unconstitutional, this entire chapter shall thereupon be curnstances is not affected.~ [1980c 154 § 21.1
and become inoperative and of no force or effect what- The above annotations apply to RCW 28A.41.t30, 28A.41 143,
soever. [1961 c 15 § 82.44.900. Prior: 1943 c 144 § i7; 28A.47.073, 28 &.47.801, 36.33.110, 54.28.050, 54.28.090, 76.12.12~,
Rem Supp. 1943 § 6312--131.] 82.45.020, 82.45.060, 82.45.080~ 82~45.090, 82.45.150. 82.45.180, and
the repeal of RCW 28A.45.050 and 28A.45.100:. seclion 19 of 198(~ c
154 was an appropriation section, temporary in nature, hence
uncodified.
Chapter 82.45
EXCISE 'FAX ON REAL ESTATE SALES 82.45,010 "Sale" defined. As used in this chapter, the
term "sate" shall have its ordinary meaning and shall
include any conveyance, grant, assignment, quitclaim, or
Sections transfer of the ownership of or title to real property, in-
82.45.010 'Sale' defined, cluding standing timber, or any estate or interest therein
82.45~020 "Seller' defined.
82.45.030 ~Selling price" defined, for a valuable consideration, and any contract for such
82.45.032 "Real esl. ate", "used mobile home~ and 'mobile home" conveyance, grant, assignment, quitclaim, or transfer,
defined, and any lease with an option to purchase real property,
82.45.035 Determining selling price of leases with option to pur-
chase---Mining property ..... Payment, security including standing timber, or any estate or interest
when selling price not separately stated, therein or other contract under which possession of the
82.45.060 Tax imposed on sale of property----Rate, property is given to the purchaser, or any other person
82.45.070 Tax is lien on property.---Enforcement, by his direction, which title is retained by the vendor as
82,45.080 Tax is seller's obligation---Choice of remedies.
82.45.090 Payment of tax Evidence of payment--- security for the payment of the purchase price,
Recording. The term shall not include a transfer by gift, devise,
82.45.!00 Tax payable at time of sale Interest, penalty, on un- or inheritance, a transfer of any leasehold interest other
paid or delinquent taxes, than of the type mentioned above, a cancellation or for-
82.45.105 Single family residential property, tax credit when sub-
sequent transfer of within nine months for like feiture of a vendee's interest in a contract for the sale of
property, real property, whether or not such contract contains a
(1981 Ed.) [Title 82 RCW--p il7]
It2.~5.010 ~
Title 82 RCW: Excise Taxes
forfeiture clause, or deed in lieu of foreclosure of a References to chapter 28A.45 RCW and its sections shall be consid-
mortgage or the assumption by a grantee of the balance ered references to chapter 82.45 RCW and its sections, and the code
reviser shall change references to chapter 28A.45 RCW and its sec-
owing on an obligation which is secured by a mortgage lions to refer to chapter 82.45 RCW and its sections." [1981 c 148 §
or deed in lieu of forfeiture of the vendee's interest in a 13; 1981 c 93 § 2; 1980 c 154 § 14.] RCW 82.45.010, appeared in
contract of sale where no consideration passes otherwise 1981 c 93 § l as an amendment to RCW 28A.45.010 which is recodi-
or the partition of property by tenants in conunon by fled in accordance with this session law section.
Effective date-----1981 c 93 § 2: 'Section 2 of this act shall take
agreement or as the result of a court decree, any frans- effect September I, 1981." [1981 c 93 ~ 3.] This applies to the recodi-
fer, conveyance, or assignment of property or interest in fication directive [1981 c 93 § 2] footnoted above.
property from one spouse to the other in accordance Effective date Severability .... 1970 ex.s. c 65: See notes follow-
with the terms of a decree of divorce or in fulfillment of ing RCW 82.03.050.
a property settlement agreement incident thereto, the
assignment or other transfer of a vendor's interest in a 82.45.020 "Seller" defined. As used in this chapter
contract for the sale of real property, even though ac- the term ~seller," unless otherwise indicated by the con-
companied by a conveyance of the vendor's interest in text, shall mean any individual, receiver, assignee, trus-
the real property involved, transfers by appropriation or tee in bankruptcy, trust, estate, firm, copartnership, joint
decree in condemnation proceedings brought by the venture, club, company, joint stock company, business
United States, the state or any political subdivision trust, municipal corporation, quasi municipal corpora-
thereof, or a municipal corporation, a mortgage or other tion, corporation, association, society, or any group of
transfer of an interest in real property merely to secure a individuals acting as a unit, whether mutual, cooperat-
debt, or the assignment thereof, any transfer or convey- ire, fraternal, nonprofit or otherwise; but it shall not. in-
ance made pursuant to an order of sale by the court in clude the United States or the state of Washington.
any mortgage or lien foreclosure proceeding or upon ex- [1980 c 154 § 1' 1969 ex.s. c 223 § 28A.45.020. Prior:
eculion of a judgment, or deed in lieu of fl)reclosure to 1951 1st ex.s, c 11 § 6. Formerly RCW 28A.45.020,
satisfy a mortgage, a conveyance to the federal housing 28.45.020.]
administration or veterans administration by an author-
Purpose Effective dates-----Saving~ Disposition of certain
ized mortgagee made pursuant to a contract of insurance funds--Severability--1980 c 154: See notes following chapter
or guaranty with the federal housing administration or digest.
veterans administration, nor a transfer in compliance
with the terms of any lease or contract upon which the 82.4.5.030 "Selling price" defined. As used in this
tax as imposed by this chapter has been paid or where chapter, the term "selling price" means the considera-
the lease or contract was entered into prior to the date tion, including money or anything of value, paid or
this tax was first imposed, nor the sale of any grave or delivered or contracted to be paid or delivered in return
lot in an established cemetery, nor a sale by or to the for the transfer of the real property or estate or interest
Un ted States, this state or any political subdivision in real property, and shall include the amount of any
thereof, ora municipal corporation of this state, lien, mortgage, contract indebtedness, or other incum-
The term sale shall further not include a transfer to a brance, either given to secure the purchase price, or any
corporation or partnership which is wholly owned by the part thereof, or remaining unpaid on such property at
transferor and/or the transferor's spouse or children: the time of sale.
Provided, Theft if thereafter such transferee corporation The term shall not include the amount of any out-
or partnership voluntarily transfers such real property, standing lien or incumbrance in favor of the United
or such transferor, spouse, or children voluntarily trans- States, the state, or a municipal corporation for the
for stock in the transferee corporation or interest in the taxes, special benefits, or improvements. [1969 ex.s. c
transferee partnership capital, as the case may be, to 223 § 28A.45,030. Prior: 1951 2nd ex.s. c 19 § 2; 1951
other than (1) the transferor and/or the transferor's 1st ex.s. c 11 § 8. Formerly RCW 28A.45.030,
spouse or children, (2) a trust having the transferor 28.45.030.]
and/or the transferor's spouse or children as the only
beneficiaries at the time of the transfer to the trust, or 82.45.032 "Real estate", "used mobile home' and
(3) a corporation or partnership wholly owned by the "mobile home" defined. Unless the context clearly re-
original transferor and/or the transferor's spouse or quires otherwise, the definitions in this section apply
children, within five years of the original transfer to throughout this chapter.
which this exemption applies, excise taxes shall become (I) "Real estate" means real property but includes
due and payable on the original transfer as otherwise used mobile homes.
provided by law. [1981 c 93 § 1; 1970 ex.s. c 65 § 1; (2) "Used mobile home" means a mobile home which
1969 ex.s. c 223 § 28A.45.010. Prior: 1955 c 132 § 1; has been previously sold at retail and the immediately
1953 c 94 § I; 1951 2nd ex.s. c 19 § 1; 1951 1st ex.s. c preceding sale has already been subjected to tax under
I1 § 7. Formerly RCW 28A.45.010, 28.45.010.] chapter 82.08 RCW, or which has been previously used
Recodification directed 1981 c 148; 1981 c 93: ~Chapter 28A.45 and the immediately preceding use has already been
RCW, as amended, repealed, and added to by chapter 134, Laws of subjected to tax under chapter 82.12 RCW, and which
1980 and chapter 154, Laws of 1980 and as amended, repealed, and has substantially tost its identity as a mobile unit by rjr-
added to by any other enactment during a regular or extraordinary
session of this forty--seventh legislature, is hereby added to z~nd shall betue of its being fixed in location upon land owned or
rccodified as chapter 82.45 RCW. leased by the owner of the mobile home and placed on a
[Title 82 RCW~p 118] (~981
Excise Tax on Real Estate Sales 82.45.100
foundation (posts or blocks) with fixed pipe connections 82.45.070 Tax is lien on property~Enforcement.
with sewer, water, and other utilities. The tax herein provided for and any interest or penalties
(3) ~Mobile home" means a mobile home as defined thereon shall be a specific lien upon each piece of real
by RCW 46.04.302, as now or hereafter amended. [1979 property sold from the time of sale until the tax shall
ex.s. c 266 § I. Formerly RCW 28A.45.032.] have been paid, which lien may be enforced in the man-
ner prescribed for the foreclosure of mortgages. [1969
ex.s. c 223 § 28A.45.070. Prior: 1951 Ist ex.s. c 11 § 9.
82.45.035 Determining selling price of leases with Forlnerly RCW 28A.45.070, 28.45.070.]
option to purchase Mining property -Payment,
security when selling price not separately stated. The
state department of revenue shall provide by rule for thc 82.45.080 Tax is seller's obligation Choice of
determination of the selling price in thc case of leases remedies. The tax levied under this chapter shall be the
with option to purchase, and shall further provide that obligation of the seller and the department of revenue
the tax shall not be payable, where inequity will other- may, at the department's option, enforce the obligation
wise result, until and unless thc option is exercised and through an action of debt against the seller or the de-
accepted. A conditional sale of mining property in which partment may proceed in the manner prescribed for the
the buyer has thc right to terminate the contract at any foreclosure of mortgages and resort to one course of on-
time, and a lease and option to buy mining property in forcement shall not be an election not to pursue the
which the lessee-buyer has the right to terminate the other. [1980 c 154 § 3; 1969 ex.s. c 223 § 28A.45.080~
lease and option at any time, shall be taxable at the time Prior: 1951 Ist ex.s. c 11 § 10. Formerly RCW 28A.45-
of execution only on the consideration received by the .080, 28.45.080.]
seller or lessor for execution of such contract, but the Purpose----Effective dates Savings ,Disposition of certain
rule shall further provide that the tax due on any addi- funds: Severabilii~ .......... 1980 c 154: Sec notes following chapter
tional consideration paid by the buyer and received by digest.
the seller shall be paid to the county treasurer (I) at the
time of termination, or (2) at the time that all of the 82.45.090 Payment of tax--Evidence of pay-
consideration due to the seller has been paid and the ment~Recording. The tax imposed by this chapter
transaction is completed except for the delivery of the shall be paid to and collected by the treasurer of the
deed to the buyer, or (3) at the time when the buyer county within which is located the real property which
unequivocally exercises an option to purchase the prop- was sold, said treasurer acting as agent for the state.
erty, whichever of the three events occurs first. The county treasurer shall cause a stamp evidencing
The term "mining property' means property contain- satisfaction of the lien to be affixed to the instrument of
lng or believed to contain metallic minerals and sold or sale or conveyance prior to its recording or to the real
leased under terms which require the purchaser or lessor estate excise tax affidavit in the case of used mobile
to conduct exploration or mining work thereon and for' home sales. A receipt issued by the county treasurer f'or
no other use. The term "metallic minerals" does not in- the payment of the tax imposed under this chapter shall
elude clays, coat, sand and gravel, peat, gypsite, or stone, be evidence of the satisfaction of the lien imposed here-
under and may be recorded in the manner prescribed for
including limestone, recording satisfactions of mortgages. No instrument of
Thc state department of revenue shall further provide sale or conveyance evidencing a sale subject to the tax
by rule for cases where the selling price is not separately
stated or is not ascertainable at thc time of sale, for the shall be accepted by the county auditor for filing or re-
payment of the tax at a time when the selling price is cording until the tax shall have been paid and the stamp
affixed thereto; in case the tax is not due on the transfer,
ascertained, in which case suitable security may be re-
quired tbr payment of the tax, and may further provide the instrument shall not be so accepted until suitable
notation of such fact has been made on the instrument
for thc determination of the selling price by an appraisal
by the county assessor, based on the full and true market by the treasurer. [1980 c 154 § 4; 1979 ex.s. c 266 § 2;
~alue, which appraisal shall be prima facic evidence of 1969 ex.s. c 223 § 28A.45.090. Prior: 1951 2nd ex.s. c
19 § 4; 1951 1st ex.s. c 11 § Il. Formerly RCW 28A-
the selling price of the rem property. [1969 ex.s. c 223 § .45.090, 28.45.090.]
28A.45.035. Prior: 1967 ex.s. c 149 § 1; 1959 c 208 § 1;
1951 2nd ex.s. c 19 § 3. Formerly RCW 28A.45.035, Purpose Effective dates Savings Disposition of certain
funds Severabilit~--1980 c 154: See notes following chapter
28.45.035.] digest.
Applicability of general administrative prmisions ..... Departmental
82.45.060 Tax imposed on sale of property Rate. rules, scope ..... Departmental audit: RCW 82.45.150.
There is imposed an excise tax upon each sale of real
property at the rate of one percent of the selling price. 82.45.100 Tax payable at time of sale Interest,
[1980 c 154 § 2; 1969 ex.s. c 223 § 28A.45.060. Prior: penalty, on unpaid or delinquent taxes. (1) The tax im-
1951 1st ex.s. c 11 § 5. Formerly RCW 28A.45..060, posed under this chapter is due and payable immediately
28.45060.] at the time of sale, and if not paid within thirty days
thereafter shall bear interest at the rate of one percent
Purpose-----Effective dates----Saving~ Disposition of certain
funds-----S,c*erability--1980 c 154: See notes following chapter per lnonth froln the time of sale until the date of
digest, payment.
~1981 Ed.,} [Title 82 RCW---p 1191
'82.45.100 Title 82 RCW: Excise Taxes
(2) If upon examination of any affidavits or from (b) Does any building have a heat pump or solar
other information obtained by the department or its heating or cooling system?
agents it appears that all or a portion of the tax is un- (c) Does this transaction divide a current parcel of
paid, the department shall assess against the taxpayer land?
the additional amount found to be due plus interest as (d) Does this transaction include current crops or
provided in subsection (1) of this section. If the depart- merchantable timber?
ment finds that all or any part of the deficiency resulted (e) Does this transaction involve a trade, a partial in-
from an intent to evade the tax payable under this terest, corporate affilial~es, related parties, a trust, a re-
chapter, a penalty' of fifty percent of the additional tax ceivership, or an estate?
found to be due shall be added. [1981 c 167 § 2.] (f) Is the grantee acting as a nominee for a third
Effective date-----1981 c 167: See note following RCW 82.45.150. party?
(g) Is the principal use of the land agricultural,
82.45.105 Single family residential property, tax apartments (four or more units), commercial, condomin-
credit when subsequent transfer of within nine months for ium, industrial, mobile home site, recreational, residen-
like property. Where single family residential property is tial, or growing timber?
being transferred as the entire or part consideration for The affidavit form shall contain a statement of the
the purchase of other single family residential property potential compensating and additional tax liability under
and a licensed real estate broker or one of the parties to chapters 84.33 and 84.34 RCW, a statement of the col-
the transaction accepts transfer of said propert3. a credit lection of taxes under RCW 84.36.262 and 84.136.8
for the amount of the tax paid at the time of the transfer and a statement of the applicable penalties for perjury
to the broker or party shall be allowed toward the under chapter 9A.72 RCW.
amount of the tax due upon a subsequent transfer of the Each county shall use the affidavit form prescribed
property by the broker or party if said transfer is made and furnished by the department of revenue.
The affidavit shall be signed by either the seller or the
within nine months of thc transfer to the broker or
party: Provided, That if the tax which would be due on buyer, or the agent of either, under oath attesting to all
the subsequent transfer from the broker or part)' is required information. [1981 c 167 § 5; 1980 c 134 §
greater than the tax paid for the prior transfer to said 1969 ex.s. c 223 § 28A.45.120. Prior: 1967 ex.s. c 149 §
broker or party the difference shall be paid, but if thc 3. Formerly RCW 28A.45.120, 28.45.120.]
tax initially paid is greater than the amount of the tax Reviser's note: RCW 82.45.120 above, appeared in 1981 c 93 as an
which would be due on the subsequent transfer no re- amendment to RCW 28A.45,120; see notes following RCW 82.45.010.
fund shall be allowed. [1969 ex.s. c 223 § 28A45.105. Effective date . 1981 c 167: See note following RCW 82.45.150.
Prior: 1967 ex.s. c 149 § 61. Formerly RCW 28A.45-
.105, 28.45.105.1 82.45.150 Applicability of general administrative pro-
visions Departmental rules, scope .... Departmental
82.45.120 Standards for reporting, application and audit. All of chapter 82.32 RCW, except RCW 82.32-
collection of tax- Real estate .excise tax affidavit .030, 82.32.040, 82.32.050, 82.32.140, and 82.32.270
form, contents, use. The department of revenue is auth- and except for the penalties and the limitations thereon
orized and. shall prescribe minimum standards for uni- imposed by RCW 82.32.090, applies to the tax imposed
fortuity in reporting, application, and collection of the by this chapter, in addition to any other provisions of
real estate excise tax imposed by this chapter, law for the payment and enforcement of the tax imposed
The department of revenue shall also prescribe a real by this chapter. The department of revenue shall by rule
estate excise tax affidavit form which shall require the provide for the effective administration of' this chapter.
following: The rules shall also include a manual which defines
(I) Identification of the seller and purchaser; transactions which are taxable under this chapter. The
(2) Description of thc property involved including the department of revenue shall annually conduct audits of
tax parcel or uccount number(s); transactions and affidavits filed under this chapter.
(3) Date of sale, type of instrument of sale, nature of [1981 c 167 § 1; 1980 c 154 § 5.]
transfer; Effective date 1981 c 167: "This act shall take effect September
(4) Gross sales price; l, 1981." [1981 c 167 § 4.] This applies to RCW 82.45.100, 82.45.120.
(5) Whether or nol the land is classified or designated 82.45.150 and 82.45.180.
Purpose Effective dates Savings-~Disposition of certain
as forest land under chaptcr 84.33 RCW; or classified as funds------Severability~-1980 c 154: See notes following chapter
open space land, farm and agricultural land, or timber- digest.
land under chapter 84.34 RCW: or at the time of sale
exempt from property tax under chapter 84.36 RCW; 82.45.180 Disposition of proceeds-----Support of
(6) Whether or not the property is land only, land common schools. The county treasurer shall place one
with new building (new construction), or land with a percent of the proceeds of the tax imposed by this chap-
prc¥iously t~scd building; and ter in the county current expense fund to defray costs of
(7) The following questionsr, the responses to which collection and shall pay over to the state treasurer and
are not required: account to the department of revenue for the remainder
(a) ls this property at the time of sale subject to an of the proceeds at the same time the county treasurer
elderly, disability, or physical improvement exemption? remits funds to the state under RCW 84.56.280. The
[Title 82 RCW~p 1201 (1981 Ed.)
Aircraft Excise 82.48.100
state treasurer shall deposit the proceeds in the general last day of any month shall only be levied for the re-
fund for the support of the common schools. [1981 c 167 maining months of the calendar year including the
§ 3; 1980 c 154 § 6.] month in which the aircraft is being registered: Provided
Effective date 1981 c 167:Sce note following RCW 82.45.150. Further, That the minimum amount payable shall be
Purpose----Effective dat~ Savings Disposition of certain three dollars.
funds Severability 1980 c 154: Sec notes following chapter An aircraft shall be deemed registered for the first
digest, time in this state when such aircraft was not previously
registered by this state for the year immediately preced-
ing the year in which application for registration is
Chapter 82.48 made. [1967 ex.s. c 9 § 3; 1963 c 199 § 6; 1961 c 15 §
AIRCRAFt EXCISE 82.48.030. Prior: 1949 c 49 § 3; Rem. Supp. 1949 §
11219-35.]
Sections
82A8.010 Definitions.
82.48.020 Excise tax imposed on aircraft. 82.48.060 IS in addition to other taxes. Except as
82.48.030 Amount of tax. provided in RCW 82.48.110, the tax imposed by this
82.48.060 Is in addition to other taxes, chapter is in addition to all other licenses and taxes
82.48.070 Tax receipt, otherwise imposed. [1961 c 15 § 82.48.060. Prior: 1949 c
82.48.080 Director to pay taxes to treasurer for credit of general
fund. 49 § 6; Rem, Supp. 1949 § 11219-38.]
82.48.090 Refund of excessive tax payment.
8248. t00 Exempt aircraft. 82.48.070 Tax receipt. The director shall give a re-
82.48.110 Aircraft not to be subject to ad valorem tax ......... ceipt to each person paying the excise tax. [ 1967 ex.s. c
Exceptions. 9 § 4; 1961 c 15 § 82.48.070. Prior: 1949 c 49 § 7; Rem.
82.48.010 Definitions. For the purposes of this chap- Supp. 1949 § 11219-39.]
ter, unless otherwise required by the context:
"Aircraft" means any weight-carrying device or 82.48.080 Director to pay taxes to treasurer for
structure for navigation of the air, designed to be sup- credit of general fund. The director shall regularly pay to
ported by the air, but which is heavier than air; the state treasurer the excise taxes collected under this
"Director" means the director of licensing; and chapter, which shall be credited by the state treasurer to
"Person" includes a firm. partnership or corporation, the general fund. [1974 ex.s. c 54 § 8; 1967 ex.s. c 9 § 5;
[1979 c 158 § 239; 1967 ex.s. c 9 § 1; 1961 c 15 § 82- 1961 c 15 § 82.48.080. Prior: 1949 c 49 § 8; Rem. Supp.
.48,010. Prior: 1949 c 49 § 1; Rem. Supp. 1949 § 1949 § 11219-40.]
I 1219--33.] Severability----Construction Transitional sections------Effective
dates-----1974 ex.s. c 54: See notes following. RCW 82.44.070.
82.48.020 Excise tax imposed on aircraft. An annual
excise tax is hereby imposed for the privilege of using 82.48.090 Refund of excessive tax payment. In case a
any aircraft in the state. A current certificate of air claim is made by any person that he has paid an errone-
worthiness with a current inspection date from the ap- ously excessive amount of excise tax under this chapter,
propriate federal agency and/or thc purchase of aviation he may apply to the department of revenue for a refund
fucl shall constitute the necessary evidence of aircraft of the claimed excessive amount. The department shall
use or intended use. The tax shall be collected for each review such application, and if it determines that an ex-
calendar year by thc director of licensing, and must be
paid during the month of .lanuary. No additional tax cess amount of tax has actually been paid by the tax-.
shall be imposed under this chapter upon any aircraft payer, such excess amount shall be refunded to the
upon the transfer of ownership thereof, if the tax im- taxpayer by means of a voucher approved by the depart-
ment of revenue and by the issuance of a state warrant
posed by this chapter with respect to such aircraft has drawn upon and payable from such funds as the legisla-
already been paid for the year in which transfer of own-
er'ship occurs. A penalty of five dollars shall be levied ture may provide for that purpose. No refund shall be
allowed, however, unless application for the refund is
against all aircraft not timely registered. [1979 c 158 § filed with the department of revenue within ninety days
240; 1967 ex.s. c 149 § 27; 1967 ex.s. c 9 § 2; 1961 c 15 after the claimed excessive excise tax was paid. [1975
§ 82.48.020. Prior: 1949 c 49 § 2; Rcm. Supp. 1949 § 1st ex.s. c 278 § 96; 1961 c 15 § 82.48.090. Prior: 1949 c
11219-34.] 49 § 9; Rem. Supp. 1949 § 11219-41.]
82.48.030 Amount of tax. The amount of the tax Construction-----Severability .... 1975 Ist ex.s. c 278: See notes
imposed by this chapter for each calendar year shall be following RCW 11.08.160.
fifteen dollars for each single engine aircraft, and
twenty-five dollars for each multi-engine aircraft, irre- 82.48.100 Exempt aircraft. This chapter shall not
spective of make, type, year of ~nanufacture or any other apply to:
type of classification: Provided, That the calendar year Aircraft owned by and used exclusively in the service
shall be divided into twelve parts corresponding to the of any government or any political subdivision thereof,
months of the calendar year and the excise tax upon an including the government of the United States, any
aircraft registered for the first time in this state after the state, territory, or possession of the United States, or the
~08! F_~L~ [Title 82 RCW---p 1211
STATE OF WASHINGTON I
COUNTY OF KITSAP S~
to be ~true ~:n~ cOt, act ~o~ of:
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