§ 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 or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent: PROVIDED, That after the computation of the tax there shall be allowed credit for any tax collected pursuant to RCW 82.29A.040.
(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.
[1983 2nd ex.s. c 3 § 18; 1982 1st ex.s. c 35 § 11; 1975-'76 2nd ex.s. c 61 § 3.]
Notes:
Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Severability -- Effective dates -- 1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Sections: Previous 82.29A.010 82.29A.020 82.29A.030 82.29A.040 82.29A.050 82.29A.060 82.29A.070 82.29A.080 82.29A.090 82.29A.100 82.29A.110 82.29A.120 82.29A.130 82.29A.132 82.29A.134 Next
Last modified: April 7, 2009