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There is levied and 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 "leasehold interest" as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session (referred to in this Chapter as the "State Act"). 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 Section 5 of the State Act.

(Prior Code § 9.10.010)