Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.29A.010 Legislative findings and recognition.
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(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 1 of the state Constitution from property tax obligations, but that private lessees of such public …
RCW 82.29A.020 Definitions.
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The definitions in this section apply throughout this chapter unless the context requires otherwise.(1)(a) "Leasehold interest" means an interest in publicly owned, or specified privately owned, real or personal property which exists by virtue of any lease, permit, license, or an…
RCW 82.29A.025 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1717.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.29A.030 Tax imposed—Credit—Additional tax imposed.
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(1) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. H…
RCW 82.29A.040 Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
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(1) 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 occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest within the territorial…
RCW 82.29A.050 Payment—Due dates—Collection and remittance—Liability—Reporting.
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(1) The leasehold excise taxes provided for in RCW 82.29A.030 and 82.29A.040 must be paid by the lessee to the lessor and the lessor must collect such tax and remit the same to the department. The tax must be payable at the same time as payments are due to the lessor for use of t…
RCW 82.29A.055 Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
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(1) Property owned exclusively by a federally recognized Indian tribe that is exempt from property tax under RCW 84.36.010 is subject to payment in lieu of leasehold excise taxes, if:(a) The tax exempt property is used exclusively for economic development, as defined in RCW 84.36…
RCW 82.29A.060 Administration—Appraisal appeal—Audits.
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(1) All administrative provisions in chapters 82.02 and 82.32 RCW are applicable to taxes imposed pursuant to this chapter.(2)(a) A lessee, or a sublessee in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residentia…
RCW 82.29A.070 Disposition of revenue.
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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 in the general fund.[1975-'76 2nd ex.s. c 61 s 7.]
RCW 82.29A.080 Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
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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 administration and collection. The department of revenue shall deduct a percentage amount, as provided by such contract, not to …
RCW 82.29A.090 Distributions to counties and cities.
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(1) Monthly the state treasurer must make distribution from the local leasehold excise tax account to the counties and cities the amount of tax collected on behalf of each county or city.(2) Monthly the state treasurer must disburse earnings from the local leasehold excise tax ac…
RCW 82.29A.100 Distributions by county treasurers.
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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 accordance with RCW 84.56.230 as though such moneys were receipts from regular ad valorem property tax levies within suc…
RCW 82.29A.110 Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
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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 with the state leasehold excise tax. It is further the intent of this chapter that the local leasehold excise tax shall be imposed upon a…
RCW 82.29A.120 Allowable credits.
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(1)(a) After computation of the taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040, the following credits are allowed in determining the tax payable:(i) For lessees and sublessees who would qualify for a property tax exemption under RCW 84.36.381 if the property were private…
RCW 82.29A.130 Exemptions—Certain property.
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The following leasehold interests are exempt from taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040:(1) All leasehold interests constituting a part of the operating properties of any public utility that is assessed and taxed as a public utility pursuant to chapter 84.12 RCW…
RCW 82.29A.132 Exemptions—Operation of state route No. 16.
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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 under this chapter.[ 1998 c 179 s 6.]Notes:Finding—1998 c 179: See note following RCW 35.21.718.
RCW 82.29A.134 Exemptions—Sales/leasebacks by regional transit authorities.
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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 from tax under this chapter.[ 2000 2nd sp.s. c 4 s 25.]Notes:Findings—Construction—2000 2nd sp.s. c 4 ss 18-30…
RCW 82.29A.135 Exemptions—Property used for the operation of an anaerobic digester.
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(1) For the purposes of this section, "anaerobic digester" has the same meaning as provided in RCW 82.08.900.(2) All leasehold interests in buildings, machinery, equipment, and other personal property which are used primarily for the operation of an anaerobic digester, the land u…
RCW 82.29A.136 Exemptions—Certain residential and recreational lots.
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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 exempt from tax under this chapter.[ 2001 c 26 s 1.]Notes:Effective date—2001 c 26 s 1: "Section 1 of this act…
RCW 82.29A.137 Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.
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(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 of superefficient airplanes, as defined in RCW 82.32.550, are exempt from tax under this chapter. A person claiming the…
RCW 82.29A.138 Exemptions—Certain amateur radio repeaters.
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(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 support of, a public agency in the event of an emergency or potential emergency to which the agency is, or may be, a qualified responder, a…
RCW 82.29A.139 Exemptions—Leasehold interests in public lands used for affordable housing.
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(1) All leasehold interests in public lands are exempt from tax under this chapter, for the duration of the lease, when used for the placement of affordable housing under the following conditions:(a) A lessee must commit to renting or selling 100 percent of the units as permanent…
RCW 82.29A.140 Rules and regulations.
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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 chapter, RCW 84.36.451 and 84.40.175 as shall be necessary to permit its effective administration including procedures for colle…
RCW 82.29A.160 Improvements not defined as contract rent taxable under Title 84 RCW.
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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 sublessee which are not defined as contract rent shall be taxable to such lessee or sublessee under Title 84 R…