There is levied and there shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the county through a "lease-hold interest," as defined by RCW 82.29A.020. The tax shall be paid, collected, and remitted to the Department of Revenue of the state at the time and in the manner prescribed by RCW 82.29A.050.
(Ord. Vol. 2, p. 135 § 1, 1976; Ord. 99-04, 1999)
The rate of the tax imposed by KCC § 3.16.010 shall be six percent of the taxable rent (as defined by RCW 82.29A.020); provided, that the following credits shall be allowed in determining the tax payable:
1. 
With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by RCW 82.29A.020) since that date, and excluding from such credit any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:
a. 
With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax produced by the above rate;
b. 
With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax produced by the above rate;
c. 
With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax produced by the above rate;
d. 
With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax produced by the above rate;
2. 
With respect to a product lease (as defined by RCW 82.29A.020), a credit of 33 percent of the tax produced by the above rate.
(Ord. Vol. 2, p. 135 § 2, 1976; Ord. 99-04, 1999)
There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by RCW 82.29A.040 and imposed upon the same taxable event by any city or town.
(Ord. Vol. 2, p. 135 § 3, 1976; Ord. 99-04, 1999)
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.29A RCW.
(Ord. Vol. 2, p. 135 § 4, 1976; Ord. 99-04, 1999)
The county consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue pursuant to RCW 82.32.330.
(Ord. Vol. 2, p. 135 § 6, 1976; Ord. 99-04, 1999)
The chairman of the board of county commissioners is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by KCC § 3.16.010; provided, that the prosecuting attorney shall first approve the form and content of the contract.
(Ord. Vol. 2, p. 135 § 7, 1976; Ord. 99-04, 1999)