A leasehold excise tax is imposed on and after June 1, 1993, upon the act or privilege of occupying or using publicly owned real or personal property within the city of Stanwood through a “leasehold interest,” as defined by Chapter 82.29A RCW. The tax must be paid, collected, and remitted to the State Department of Revenue. (Ord. 1520 § 1 (Exh. A), 2023).