RCW 82.29A.030
Tax imposed—Credit—Additional tax imposed.
(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.
[ 2015 3rd sp.s. c 6 § 2005; 2010 c 281 § 3; 1983 2nd ex.s. c 3 § 18; 1982 1st ex.s. c 35 § 11; 1975-'76 2nd ex.s. c 61 § 3.]
NOTES:
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Application—2015 3rd sp.s. c 6 §§ 2003, 2005, and 2006: See note following RCW 82.29A.020.
Application—2010 c 281: See note following RCW 84.36.010.
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.
Structure Revised Code of Washington
Chapter 82.29A - Leasehold Excise Tax.
82.29A.010 - Legislative findings and recognition.
82.29A.025 - Tax preferences—Expiration dates.
82.29A.030 - Tax imposed—Credit—Additional tax imposed.
82.29A.040 - Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
82.29A.050 - Payment—Due dates—Collection and remittance—Liability—Reporting.
82.29A.055 - Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
82.29A.060 - Administration—Appraisal appeal—Audits.
82.29A.070 - Disposition of revenue.
82.29A.090 - Distributions to counties and cities.
82.29A.100 - Distributions by county treasurers.
82.29A.120 - Allowable credits.
82.29A.125 - Exemptions—Electric vehicle infrastructure.
82.29A.130 - Exemptions—Certain property.
82.29A.132 - Exemptions—Operation of state route No. 16.
82.29A.134 - Exemptions—Sales/leasebacks by regional transit authorities.
82.29A.135 - Exemptions—Property used for the operation of an anaerobic digester.
82.29A.136 - Exemptions—Certain residential and recreational lots.
82.29A.138 - Exemptions—Certain amateur radio repeaters.
82.29A.140 - Rules and regulations.
82.29A.160 - Improvements not defined as contract rent taxable under Title 84 RCW.