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(1) Pursuant to section 11, chapter 49, Laws of 1982, 1st ex. sess., as amended, there is hereby levied and shall be collected by the treasurer an excise tax on each sale of real property in the unincorporated areas of the county at the rate of one-quarter of one percent of the selling price.

(2) Pursuant to section 38, chapter 17, Laws of 1990, 1st ex. sess., there is hereby levied and shall be collected by the treasurer an additional excise tax on each sale of real property in the unincorporated areas of the county at the rate of one-quarter of one percent of the selling price.

(3) Taxes imposed under this section shall be collected from persons who are taxable by the state under chapter 82.45 RCW upon the occurrence of any taxable event within the unincorporated areas of the county.

(4) Taxes imposed under this section shall comply with all applicable rules, regulations, laws, and court decisions regarding real estate excise taxes as imposed by the state and be collectable as provided under chapter 82.45 RCW. (Added by Ord. 82-041 § 2, May 6, 1982; Amended by Ord. 90-094, June 20, 1990).