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There is levied and shall be collected a leasehold excise tax on and after January l, 1976 upon the act or privilege of occupying or using publicly owned real or personal property within the territorial limits of the city, through a “leasehold interest” as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session, codified at RCW 82.29A.020 (hereinafter referred to as “the state act”). The tax shall be paid, collected and remitted to the Department of Revenue of the state at the time and in the manner prescribed by Section 5 of the state act.

(Ord. 711 § 1, 1976)