Construction Excise Tax

This is the construction excise tax (CET) intergovernmental agreement page, which requires the City of West Linn to collect the CET for on behalf of Metro and local school districts. These agreements are downloaded below and as attachments to the centralized fees and charges document for the City of West Linn.

Tax amounts of CET:
- METRO 0.12% assessed on value of construction
- WLWSD $1/$.50 per square foot for residential/nonresidential
- LOSD $1/$.50 per square foot for residential/nonresidential

A portion of these collections are retained by the City of West Linn to cover their administrative costs in assessing and collecting the CET for these other agencies. Below is a summary of these retainage percentages:

Percentage of CET retained by City of West Linn:
- METRO 5% of tax amount retained
- WLWSD 4% of tax amount retained
- LOSD 4% of tax amount retained