Chapter 4.62
SPECIAL EXCISE TAX AND TOURISM ACTIVITIES FUND

Sections:

4.62.010    Imposed.

4.62.020    Definitions.

4.62.030    Administration and collection.

4.62.035    Tax in addition to other taxes – Deduction.

4.62.040    Tourism activities fund.

4.62.050    Violation – Penalty.

4.62.010 Imposed.

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, roominghouse, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from renting or leasing real property; provided, that 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. 10915 § 1, 1997; Ord. 8319 § 1, 1974].

4.62.020 Definitions.

The definitions of the terms “selling price,” “seller,” “buyer,” “consumer,” and other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, as those definitions may have application to the tax imposed by this chapter, are adopted by this reference as the definitions for the tax levied in this chapter. [Ord. 8319 § 2, 1974].

4.62.030 Administration and collection.

For the purposes of the tax levied in this chapter, the following provisions shall apply:

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

B. That administrative provisions contained in RCW 82.08.050 through 82.08.070 and those administrative provisions contained in Chapter 82.32 RCW shall apply with respect 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.

D. The State Department of Revenue is empowered on behalf of the city to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. [Ord. 8319 § 3, 1974].

4.62.035 Tax in addition to other taxes – Deduction.

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 the first two percent of 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. 10915 § 3, 1997].

4.62.040 Tourism activities fund.

There is created a special fund in the city to be known as the tourism activities fund. All taxes levied and collected under the provisions of this chapter shall be credited to the tourism activities fund and shall be used only for the purpose of paying all or any part of the cost of tourist promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or to pay for any other uses as authorized in Chapter 67.28 RCW, currently enacted or hereinafter amended, and, until withdrawn for such use, the moneys accumulated in such fund may be invested in interest-bearing securities by the finance director in any manner authorized by law. [Ord. 10915 § 2, 1997; Ord. 8818 § 1, 1980; Ord. 8319 § 4, 1974].

4.62.050 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 guilty of a misdemeanor and punished by a fine of not more than $1,000 or by imprisonment for not more than 90 days, or by both such fine and imprisonment. Every firm or corporation convicted of a violation of any provision of this chapter shall be guilty of a misdemeanor and punished by a fine of not more than $1,000. [Ord. 2013-09-073 § 2; Ord. 8319 § 5, 1974].