Chapter 4.56
REAL ESTATE SALES EXCISE TAX – UNINCORPORATED AREAS

Sections:

4.56.010    Tax levied – Amount – Collection.

4.56.020    Taxable events designated.

4.56.030    Compliance with statutory provisions.

4.56.040    Disposition and use of proceeds.

4.56.050    Obligation of seller.

4.56.060    Tax deemed lien until paid.

4.56.070    Collection and enforcement by treasurer.

4.56.080    Evidence of payment.

4.56.010 Tax levied – Amount – Collection.

There is hereby levied and there shall be collected by the treasurer an excise tax on each sale of real property situated in the unincorporated areas of Kitsap County at the rate of one quarter of one percent of the selling price.

(Ord. 89 (1982) § 1, 1982)

4.56.020 Taxable events designated.

The taxes imposed under Section 4.56.010 shall be collected from persons who are taxable by the state under RCW Chapter 82.45 upon the occurrence of any taxable event within the unincorporated areas of the county.

(Ord. 89 (1982) § 2, 1982)

4.56.030 Compliance with statutory provisions.

Taxes imposed under this chapter shall comply with all rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state and be collectible as provided under RCW Chapter 82.45.

(Ord. 89 (1982) § 3, 1982)

4.56.040 Disposition and use of proceeds.

The proceeds of the taxes collected pursuant to Section 4.56.010 shall be distributed as follows:

(1)    The county treasurer shall place one percent of the proceeds of the tax imposed under Section 4.56.010 in the county current expense fund to defray costs of collection.

(2)    The remaining proceeds from the tax under Section 4.56.010 shall be placed in the county capital improvement fund. These capital improvement funds shall be used by Kitsap County for local improvements, including those listed in RCW 35.43.040.

(Ord. 89 (1982) § 4, 1982)

4.56.050 Obligation of seller.

The taxes levied under Section 4.56.010 are an obligation of the seller.

(Ord. 89 (1982) § 5, 1982)

4.56.060 Tax deemed lien until paid.

Any tax imposed under Section 4.56.010 and any interest and penalties thereon is a specific lien upon each piece of real properly sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.

(Ord. 89 (1982) § 6, 1982)

4.56.070 Collection and enforcement by treasurer.

Any taxes imposed under Section 4.56.010 shall be paid to and collected by the county treasurer. The payment of taxes under Section 4.56.010 may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.

(Ord. 89 (1982) § 7, 1982)

4.56.080 Evidence of payment.

The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording, or to the real estate excise tax affidavit in case of used mobile home sales. Receipts issued by the county treasurer for payment of the tax imposed by Section 4.56.010 shall be evidence of satisfaction of the lien imposed in Section 4.56.060, and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax imposed by Section 4.56.010 may be accepted by the county auditor for filing or recording until the tax is paid and a tax stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the treasurer.

(Ord. 89 (1982) § 8, 1982)