82.29A.025  <<  82.29A.030 >>   82.29A.040

RCW 82.29A.030

Tax imposed—Credit—Additional tax imposed. (Effective until January 1, 2019.)

(1)(a) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property or real or personal property of a community center through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. However, after the computation of the tax a credit is allowed for any tax collected pursuant to RCW 82.29A.040.
(b) For the purposes of this subsection, "community center" has the same meaning as provided in RCW 84.36.010.
(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.
NOTES:
Application2010 c 281: See note following RCW 84.36.010.
ConstructionSeverabilityEffective dates1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
SeverabilityEffective dates1982 1st ex.s. c 35: See notes following RCW 82.08.020.

RCW 82.29A.030

Tax imposed—Credit—Additional tax imposed. (Effective January 1, 2019.)

(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. However, after the computation of the tax a credit is allowed 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.
NOTES:
Effective dates2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Application2015 3rd sp.s. c 6 §§ 2003, 2005, and 2006: See note following RCW 82.29A.020.
Application2010 c 281: See note following RCW 84.36.010.
ConstructionSeverabilityEffective dates1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
SeverabilityEffective dates1982 1st ex.s. c 35: See notes following RCW 82.08.020.
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