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Kittitas County Board of County Commissioners 1 County Code Title 3 Revenue and ... Page 1 I of 41 <br />3.08.130 Tax payment - Interests. <br />The tax imposed hereunder shall become due and payable immediately at the time of sale, and if not so <br />paid within 30 days, shall bear interest at the rate of one percent per month from date of sale. (Ord. 99- <br />04,1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 11, Vol. N, p. 533, 1968). <br />3.08.140 Credit to school fund. <br />The proceeds of the tax imposed hereunder shall be credited to the county school fund monthly and shall <br />be used exclusively for the support of the common schools; provided, that one percent of the proceeds <br />of this tax shall be credited to the county current expense fund, out of which all cost and expense of <br />administering this chapter shall be paid. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § <br />12, Vol. N, p. 533, 1968). <br />3.08.150 Refunds. <br />If, upon written application by a taxpayer to the Treasurer for a refund hereunder, or upon examination of <br />the records by the Treasurer without such application, it appears that within one year preceding such <br />application or examination a tax has been charged hereunder in excess of the amount actually due or <br />upon a sale or other transfer herein declared to be exempt from tax hereunder, such excess amount or <br />improper payment shall be refunded by the Treasurer to the taxpayer. No refund shall be made with <br />respect to any payment made more than one year before the date of application or examination. (Ord. <br />99-04,1999; Ord. 79-1, 1979; Ord. 77-5,1977; Ord. 68-1 § 13, Vol. N, p. 533, 1968). <br />Chapter 3.09 <br />REAL ESTATE SALES EXCISE TAX <br />Sections <br />3.09.010 Imposition. <br />3.09.020 Rate. <br />3.09.030 Disposition and distribution of proceeds. <br />3.09.040 Taxes lien on property - Enforcement. <br />3.09.050 Taxes seller's obligation - Choice of remedies. <br />3.09.060 Payment and collection - Evidence - Recording. <br />3.09.010 Imposition. <br />There is hereby imposed an excise tax on each sale of real property in the unincorporated areas of Kittitas <br />County as authorized by RCW 82.46.010(1). (Ord. 99-04,1999; Ord. 86-6 § 1, 1986), <br />3.09.020 Rate. <br />The rate of the tax imposed by KCC 3.09.010 shall be one quarter of one percent of the selling price. (Ord. <br />99-04,1999; Ord. 86-6 § 2, 1986). <br />3.09.030 Disposition and distribution of proceeds. <br />1. The county Treasurer shall place one percent of the proceeds of the tax herewith imposed in the <br />county current expense funds to defray the costs of collection. <br />The remaining proceeds from the tax hereby imposed shall be placed in the county capital <br />improvements fund. (Ord. 99-04,1999; Ord. 86-6 § 3, 1986). <br />https://www.co.kittitas.wa.usiboe/countycode/tit]eO3.aspx 12/7/2020 <br />