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The rate of tax imposed by Section 3.96.010 shall be four percent of the taxable rent as defined by RCW 82.29A.130; provided, that the credits specified in the State Act be allowed in determining the tax payable; and provided further, that leasehold interest exempted by RCW 82.29A.130, as it now exists or may hereafter be amended, shall be exempt from the tax imposed by this chapter.

(Prior code § 5.72.020)