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There is hereby imposed an excise tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city, as authorized by RCW 82.46.035. This excise tax is in addition to the one-quarter of one percent excise tax imposed by CEMC Section 3.76.010. Proceeds from this additional tax shall be deposited in a separate account in the municipal capital improvement fund and expended as authorized by law under RCW 82.46.035.

(Ord. 1630 § 1 (Exh. A), 2022)