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There is levied and shall be collected a leasehold excise tax upon the act or privilege of occupying or using publicly owned real or personal property within the city of Aberdeen through a "leasehold interest" as defined by RCW 82.29A.020. The tax shall be paid, collected, and remitted to the Department of Revenue of the state of Washington at the time and in the manner prescribed by RCW 82.29A.050.

(Prior code § 5.72.010)