# RCW 82.29A.040: RCW 82.29A.040: Counties and cities authorized to impose tax—Maximum rate—Credit—Collection

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S040

## Section

- **Citation:** RCW 82.29A.040
- **Heading:** RCW 82.29A.040: Counties and cities authorized to impose tax—Maximum rate—Credit—Collection
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 29A / Section 040

## Text

(1) The legislative body of any county or city is hereby authorized to levy and collect a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest within the territorial limits of such county or city. The tax levied by a county under authority of this section shall not exceed six percent and the tax levied by a city shall not exceed four percent of taxable rent. However, any county ordinance levying such tax shall contain a provision allowing a credit against the county tax for the full amount of any city tax imposed upon the same taxable event. (2) The department of revenue shall perform the collection of such taxes on behalf of such county or city.

## Nearby sections

- [RCW 82.29A.010 RCW 82.29A.010: Legislative findings and recognition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S010.md)
- [RCW 82.29A.020 RCW 82.29A.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S020.md)
- [RCW 82.29A.025 RCW 82.29A.025: Tax preferences—Expiration dates.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S025.md)
- [RCW 82.29A.030 RCW 82.29A.030: Tax imposed—Credit—Additional tax imposed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S030.md)
- [RCW 82.29A.040 RCW 82.29A.040: Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S040.md)
- [RCW 82.29A.050 RCW 82.29A.050: Payment—Due dates—Collection and remittance—Liability—Reporting.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S050.md)
- [RCW 82.29A.055 RCW 82.29A.055: Payment in lieu of leasehold excise tax—Property owned by Indian tribe.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S055.md)
- [RCW 82.29A.060 RCW 82.29A.060: Administration—Appraisal appeal—Audits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S060.md)
- [RCW 82.29A.070 RCW 82.29A.070: Disposition of revenue.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S070.md)
- [RCW 82.29A.080 RCW 82.29A.080: Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S080.md)
- [RCW 82.29A.090 RCW 82.29A.090: Distributions to counties and cities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S090.md)
- [RCW 82.29A.100 RCW 82.29A.100: Distributions by county treasurers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S100.md)
- [RCW 82.29A.110 RCW 82.29A.110: Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S110.md)
- [RCW 82.29A.120 RCW 82.29A.120: Allowable credits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S040. Check the current official text before relying on it. Not legal advice.