3.28.010 - Levied.

There is levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the county of Mason through a leasehold interest as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session referred to in this chapter as the state act. The tax shall be paid, collected and remitted to the Department of Revenue of the state at the time and in the manner prescribed by Section 5 of the state act.

(Ord. 592 § 1, 1976).

3.28.020 - Tax rate and credits.

The rate of the tax imposed by Section 3.28.010 shall be six percent of the taxable rent as defined by Section 2 of the state act; provided, that the following credits shall be allowed in determining the tax payable:

(1)

With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated as defined by Section 2 of the state act since that date, and excluding from such credit any lease or agreement including options to renew which extends beyond January 1, 1985, credit shall be allowed as follows:

(A)

With respect to taxes due in calendar year 1976, a credit equal to eighty percent of the tax produced by the rate designated in this section;

(B)

With respect to taxes due in calendar year 1977, a credit equal to sixty percent of the tax produced by the rate designated in this section;

(C)

With respect to taxes due in calendar year 1978, a credit equal to forty percent of the tax produced by the rate designated in this section;

(D)

With respect to taxes due in calendar year 1979, a credit equal to twenty percent of the tax produced by the rate designated in this section.

(2)

With respect to a product lease as defined by Section 2 of the state act, a credit of thirty-three percent of the tax produced by the rate designated in this section shall be allowed.

(Ord. 592 § 2, 1976).

3.28.030 - Credit for city or town tax.

There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by Section 4 of the state act and imposed upon the same taxable event by any city or town of Mason County.

(Ord. 592 § 3, 1976).

3.28.040 - Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act.

(Ord. 592 § 4, 1976).

3.28.050 - Contract with state.

The Mason County commissioners are authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by Section 1 of the state act; provided, that the prosecuting attorney shall first approve the form and content of the contract.

(Ord. 592 § 7, 1976).

3.28.060 - Exemptions.

Leasehold interests exempted by Section 13 of the state act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 3.28.010.

(Ord. 592 § 5, 1976).

3.28.070 - Inspection of records.

The county consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue pursuant to RCW 82.32.330.

(Ord. 592 § 6, 1976).

3.28.080 - Distribution of moneys collected.

Any moneys received by Mason County from the excise tax provided for in this chapter shall be distributed as prescribed by Section 10 of the state act.

(Ord. 592 § 8, 1976).

3.28.090 - County intervention authority.

Mason County shall intervene in proceedings involving levies and taxes collected or to be collected as provided in this chapter; such intervention being in accordance with rules and regulations promulgated by the Department of Revenue of the state under Section 16 of the state act.

(Ord. 592 § 9, 1976).

3.28.100 - Violation—Penalty.

Any lessor or lessee violating or failing to comply with the provisions of this chapter or lawful rule or regulation adopted pursuant thereto shall upon conviction be punished by a fine in a sum not to exceed two hundred fifty dollars. Each month of violation will be considered a separate offense.

(Ord. 592 § 10, 1976).