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Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.29A Leasehold Excise Tax

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  • 82.29A.010 Legislative findings and recognition
    (1)(a) The legislature hereby recognizes that properties of the state of Washington, counties, school districts, and other municipal corporations are exempted by Article 7, section ...
  • 82.29A.020 Definitions
    As used in this chapter the following terms shall be defined as follows, unless the context otherwise requires: (1) "Leasehold interest" shall mean an interest ...
  • 82.29A.030 Tax imposed -- Credit -- Additional tax imposed
    (1) There is hereby levied and shall be collected a leasehold excise tax on the act or privilege of occupying or using publicly owned real ...
  • 82.29A.040 Counties and cities authorized to impose tax -- Maximum rate -- Credit -- Collection
    The legislative body of any county or city is hereby authorized to levy and collect a leasehold excise tax on the act or privilege of ...
  • 82.29A.050 Payment -- Due dates -- Collection and remittance -- Liability -- Reporting
    (1) The leasehold excise taxes provided for in RCW 82.29A.030 and 82.29A.040 shall be paid by the lessee to the lessor and the lessor shall ...
  • 82.29A.060 Administration -- Appraisal appeal -- Audits
    (1) All administrative provisions in chapters 82.02 and 82.32 RCW shall be applicable to taxes imposed pursuant to this chapter. (2) A lessee, or a ...
  • 82.29A.070 Disposition of revenue
    All moneys received by the department of revenue from taxes levied under provisions of RCW 82.29A.030 shall be transmitted to the state treasurer and deposited ...
  • 82.29A.080 Counties and cities to contract with state for administration and collection -- Local leasehold excise tax account
    The counties and cities shall contract, prior to the effective date of an ordinance imposing a leasehold excise tax, with the department of revenue for ...
  • 82.29A.090 Distributions to counties and cities
    (1) Bimonthly the state treasurer shall make distribution from the local leasehold excise tax account to the counties and cities the amount of tax collected ...
  • 82.29A.100 Distributions by county treasurers
    Any moneys received by a county from the leasehold excise tax provided for under RCW 82.29A.040 shall be distributed proportionately by the county treasurer in ...
  • 82.29A.110 Consistency and uniformity of local leasehold tax with state leasehold tax -- Model ordinance
    It is the intent of this chapter that any local leasehold excise tax adopted pursuant to this chapter be as consistent and uniform as possible ...
  • 82.29A.120 Allowable credits
    After computation of the taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040 there shall be allowed the following credits in determining the tax payable: (1) ...
  • 82.29A.130 Exemptions -- Certain property
    The following leasehold interests shall be exempt from taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040: (1) All leasehold interests constituting a part of the ...
  • 82.29A.132 Exemptions -- Operation of state route No. 16
    All leasehold interests in the state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW are exempt from tax ...
  • 82.29A.134 Exemptions -- Sales/leasebacks by regional transit authorities
    All leasehold interests in property of a regional transit authority or public corporation created under RCW 81.112.320 under an agreement under RCW 81.112.300 are exempt ...
  • 82.29A.135 Exemptions -- Property used to manufacture alcohol, biodiesel, or wood biomass fuel
    (1) For the purposes of this section: (a) "Alcohol fuel" means any alcohol made from a product other than petroleum or natural gas, which is ...
  • 82.29A.136 Exemptions -- Certain residential and recreational lots
    All leasehold interests consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes are ...
  • 82.29A.137 Exemptions -- Certain leasehold interests related to the manufacture of superefficient airplanes
    (1) All leasehold interests in port district facilities exempt from tax under RCW 82.08.980 or 82.12.980 and used by a manufacturer engaged in the manufacturing ...
  • 82.29A.138 Exemptions -- Certain amateur radio repeaters
    (1) All leasehold interests in property used for the placement of amateur radio repeaters that are made available for use by, or are used in ...
  • 82.29A.140 Rules and regulations
    The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this ...
  • 82.29A.160 Improvements not defined as contract rent taxable under Title 84 RCW
    Notwithstanding any other provision of this chapter, RCW 84.36.451 and 84.40.175, improvements owned or being acquired by contract purchase or otherwise by any lessee or ...

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Last modified: April 7, 2009