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Chapter 82.46 RCW: COLTNITIES AND CITIES—EXCISE TAX ON REAL ESTATE S... Page 1 of 12 <br />Chapter fisting I RCW Dispositions <br />Chapter 82.46 RCW <br />COUNTIES AND CITIES—EXCISE TAX ON REAL ESTATE SALES <br />Sections <br />82.46.010 Tax on sale of real property authorized—Proceeds dedicated to local capital <br />projects—Additional tax authorized—Maximum rates. <br />82.46.015 Maintenance of capital projects—Use of tax funds. <br />82.46.021 Referendum procedure to repeal or alter tax. <br />82.46.030 Distribution of proceeds. <br />82.46.035 Additional tax—Certain counties and cities—Ballot proposition --Use limited to <br />capital projects—Temporary rescindment for noncompliance. <br />82.46.037 Maintenance of capital projects—Use of additional tax funds. <br />82.46.040 Tax is lien on property—Enforcement. <br />82.46.050 Tax is seller's obligation—Choice of remedies. <br />82.46.060 Payment of tax—Evidence of payment—Recording. <br />82.46.070 Additional excise tax—Acquisition and maintenance of conservation areas. <br />82.46.075 Additional excise tax—Affordable housing. <br />82.46.080 Notice to county treasurer. <br />82.46.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under <br />chapter 82.45 RCW. <br />RCW 82.46.010 <br />Tax on sale of real property authorized—Proceeds dedicated to local <br />capital projects—Additional tax authorized—Maximum rates. <br />(1) The legislative authority of any county or city must identify in the adopted budget <br />the capital projects funded in whole or in part from the proceeds of the tax authorized in this <br />section, and must indicate that such tax is intended to be in addition to other funds that may <br />be reasonably available for such capital projects. <br />(2)(a) The legislative authority of any county or any city may impose an excise tax on <br />each sale of real property in the unincorporated areas of the county for the county tax and in <br />the corporate limits of the city for the city tax at a rate not exceeding one-quarter of one <br />percent of the selling price. The revenues from this tax must be used by any city or county <br />with a population of five thousand or less and any city or county that does not plan under <br />RCW 36.70A.040 for any capital purpose identified in a capital improvements plan and local <br />capital improvements, including those listed in RCW 35.43.040. <br />(b) After April 30, 1992, revenues generated from the tax imposed under this <br />subsection (2) in counties over five thousand population and cities over five thousand <br />population that are required or choose to plan under RCW 36.70A.040 must be used solely for <br />https://app.leg.wa.gov/RCW/default.aspx?cite=82.46&fuil---true 2/1/2021 <br />