§ 82.29A.010 Legislative findings and recognition
§ 82.29A.020 Definitions
§ 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.080 Counties and cities to contract with state for administration and collection — Local leasehold excise tax account
§ 82.29A.090 Distributions to counties and cities
§ 82.29A.100 Distributions by county treasurers
§ 82.29A.110 Consistency and uniformity of local leasehold tax with state leasehold tax — Model ordinance
§ 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.137 Exemptions — Certain leasehold interests related to the manufacture of superefficient airplanes
§ 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
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Terms Used In Washington Code > Chapter 82.29A - Leasehold excise tax

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • City: means any city or town. See Washington Code 82.29A.020
  • Contract: A legal written agreement that becomes binding when signed.
  • Contract rent: means the amount of consideration due as payment for a leasehold interest, including: The total of cash payments made to the lessor or to another party for the benefit of the lessor according to the requirements of the lease or agreement, including any rents paid by a sublessee; expenditures for the protection of the lessor's interest when required by the terms of the lease or agreement; and expenditures for improvements to the property to the extent that such improvements become the property of the lessor. See Washington Code 82.29A.020
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • leasehold interest: includes the rights of use or occupancy by others of property which is owned in fee or held in trust by a public corporation, commission, or authority created under RCW 35. See Washington Code 82.29A.020
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.
  • Preferential use: means that publicly owned real or personal property is used by a private party under a written agreement with the public owner, but the public owner or any third party maintains a right to use the property when not being used by the private party. See Washington Code 82.29A.020
  • Products: includes natural resource products such as cut or picked evergreen foliage, Cascara bark, wild edible mushrooms, native ornamental trees and shrubs, ore and minerals, natural gas, geothermal water and steam, and forage removed through the grazing of livestock. See Washington Code 82.29A.020
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Renegotiated: means a change in the lease agreement which changes the agreed time of possession, restrictions on use, the rate of the cash rental or of any other consideration payable by the lessee to or for the benefit of the lessor, other than any such change required by the terms of the lease or agreement. See Washington Code 82.29A.020
  • Taxable rent: means contract rent as defined in (c) of this subsection in all cases where the lease or agreement has been established or renegotiated through competitive bidding, or negotiated or renegotiated in accordance with statutory requirements regarding the rent payable, or negotiated or renegotiated under circumstances, established by public record, clearly showing that the contract rent was the maximum attainable by the lessor. See Washington Code 82.29A.020
  • Trustee: A person or institution holding and administering property in trust.