Chapter 3.65
EXCISE TAX ON LODGING

Sections:

3.65.010    Levied.

3.65.020    Definitions.

3.65.030    Tax additional to other taxes – Allowable deductions.

3.65.040    Civic improvement fund.

3.65.050    Collection agent – Administration.

3.65.060    Violation – Penalty.

3.65.010 Levied.

There is levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, bed and breakfast or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. It shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 98-56 § 1, 1999; Ord. 94-18 § 1, 1994; Ord. 92-20 § 1, 1992)

3.65.020 Definitions.

The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. (Ord. 92-20 § 2, 1992)

3.65.030 Tax additional to other taxes – Allowable deductions.

The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the city; provided, that pursuant to RCW 67.28.190, the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 92-20 § 3, 1992)

3.65.040 Civic improvement fund.

There is created a special fund in the treasury of the city, to be known as the “civic improvement fund.” All taxes collected under this chapter shall be placed in the fund and shall be used for purposes provided for in Chapter 67.28 RCW. Pursuant to Chapter 67.28 RCW, including RCW 67.28.1817, the city council shall appoint a lodging tax advisory committee to advise the city council on the use of the city’s civic improvement funds. (Ord. 2017-12 § 1, 2017: Ord. 96-37 § 1, 1996; Ord. 92-20 § 4, 1992)

3.65.050 Collection agent – Administration.

For the purposes of the tax levied in this chapter:

A. The Department of Revenue is designated as the agent of the city for the purposes of collection and administration of the tax.

B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply to administration and collection of the tax by the Department of Revenue.

C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.

D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 92-20 § 5, 1992)

3.65.060 Violation – Penalty.

It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be punished by a fine in a sum not to exceed $500.00 or by imprisonment for not more than 30 days, or by both such fine and imprisonment. Each day of violation shall be considered a separate offense. (Ord. 92-20 § 6, 1992)