Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.92.005 Findings.
1.3K chars
The legislature finds that:(1) Many cities in Washington are actively planning for growth under the growth management act, chapter 36.70A RCW;(2) The construction industry provides living wage jobs for families across Washington;(3) In the current economic climate, the creation o…
RCW 82.92.007 Purpose.
0.8K chars
It is the purpose of this chapter to encourage the redevelopment of underdeveloped land in targeted urban areas, thereby increasing affordable housing, employment opportunities, and helping accomplish the other planning goals of Washington cities. The legislative authorities of c…
RCW 82.92.010 Definitions.
4.6K chars
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Affordable homeownership housing" means housing intended for owner occupancy to low or moderate-income households whose monthly housing costs, including utilities othe…
RCW 82.92.020 Requirements for governing authorities.
1.5K chars
(1) For the purpose of creating a sales and use tax deferral program under this chapter, the governing authority must adopt a resolution of intention to create a sales and use tax deferral program as generally described in the resolution. The resolution must state the time and pl…
RCW 82.92.030 Requirements for applicants.
3.2K chars
An owner of underdeveloped property seeking a sales and use tax deferral under this chapter on an investment project must complete the following procedures:(1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following…
RCW 82.92.040 Conditional certification.
2.0K chars
The duly authorized administrative official or committee of the city may approve the application and grant a conditional certificate of program approval if it finds that:(1)(a) The investment project is set aside primarily for multifamily housing units and the applicant commits t…
RCW 82.92.050 Approval of applications—Appeals.
1.3K chars
(1) The duly authorized administrative official or committee of the city must approve or deny an application filed under this chapter within 90 days after receipt of the application.(2) If the application is approved, the city must issue the applicant a conditional certificate of…
RCW 82.92.060 Application fee.
0.4K chars
The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority in administering the program under this chapter. The application fee must be paid at the time the appl…
RCW 82.92.070 Certificate of occupancy—Process after issuance.
3.4K chars
(1) Within 30 days of the issuance of a certificate of occupancy for an eligible investment project, the conditional recipient must file with the city the following:(a) A description of the work that has been completed and a statement that the eligible investment project qualifie…
RCW 82.92.080 Annual report by conditional recipient—Annual tax performance report—Report by city.
1.6K chars
(1) Thirty days after the anniversary of the date of issuance of the certificate of occupancy and each year thereafter for 10 years, the conditional recipient must file with a designated authorized representative of the city an annual report indicating the following:(a) A stateme…
RCW 82.92.090 Application to department.
1.3K chars
(1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of const…
RCW 82.92.100 Tax deferral certificates.
0.9K chars
(1) After receiving the conditional certificate of program approval issued by the city and provided to the department by the applicant, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and …
RCW 82.92.110 Discontinued compliance with program requirements—Payment of taxes, interest, and penalties.
1.1K chars
(1) If a conditional recipient voluntarily opts to discontinue compliance with the requirements of this chapter, the recipient must notify the city and department within 60 days of the change in use or intended discontinuance.(2) If, after the department has issued a sales and us…
RCW 82.92.120 Transfer of project ownership.
0.8K chars
(1) Transfer of investment project ownership does not terminate the deferral. The deferral is transferred subject to the successor meeting the eligibility requirements of this chapter.(2) The transferor of an eligible project must notify the city and the department of such transf…