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Kittitas County Board of County Commissioners County Code. Title 3 Revenue and ... Page 14 of 41 <br />tax imposed by [KCC 3.14.0101, as may be necessary to permit the county to obtain facts and information <br />from, and inspect the records of, the Department of Revenue to facilitate the administration of the tax <br />and insure the correct distribution of its proceeds as provided by RCW 84.33. (Ord. 2004-45; Ord. 99-04; <br />Ord. 84-3) <br />3.14.070 Severability. <br />If any provision of this ordinance or its application to any person or circumstance is held invalid, the <br />remainder of the chapter or the application of the provision to other persons or circumstances is not <br />affected. (Ord. 2004-45; Ord. 99-04; Ord. 84-3) <br />3.14.080 Repealer. <br />To the extent that any previously enacted Ordinance, adopted by the Board of County Commissioners is <br />inconsistent with the adoption and provisions of this Ordinance, such prior Ordinance(s) or those sections <br />of such Ordinance are repealed. (Ord. 2004-45) <br />3.14.090 Effective date. <br />This ordinance shall take effect January 1, 2005. (Ord. 2004-45) <br />Chapter 3.16 <br />LEASEHOLD EXCISE TAX <br />Sections <br />3.16.010 Levy. <br />3.16.020 Rate - Credits. <br />3.16.030 Credit for other leasehold excise taxes. <br />3.16.040 Administration and collection. <br />3.16.050 Certain leasehold interests exempt. <br />3.16.060 Records inspection. <br />3.16.070 Contract for administration and collection authorized. <br />3.16.010 Levy. <br />There is levied and there shall be collected a leasehold excise tax on and after January 1, 1976, upon the <br />act or privilege of occupying or using publicly owned real or personal property within the county through <br />a "lease -hold interest," as defined by RCW 82.29A.020. The tax shall be paid, collected, and remitted to <br />the Department of Revenue of the state at the time and in the manner prescribed by RCW 82.29A.050. <br />(Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 1, 1976). <br />3.16.020 Rate - Credits. <br />The rate of the tax imposed by KCC 3.16.010 shall be six percent of the taxable rent (as defined by RCW <br />82.29A.020); provided, that the following credits shall be allowed in determining the tax payable: <br />1. With respect to a leasehold interest arising out of any lease or agreement, the terms of which were <br />binding on the lessee prior to July 1, 1970, where such lease or agreement has not been <br />renegotiated (as defined by RCW 82.29A.020) since that date, and excluding from such credit any <br />lease or agreement including options to renew which extends beyond January 1, 1985, as follows: <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />