Chapter 3.42
LODGING TAX

Sections:

3.42.010  Imposition.

3.42.020  Definitions.

3.42.030  Administration and collection of tax.

3.42.040  Establishment of special fund.

3.42.050  Violation – Penalties.

3.42.010 Imposition.

For the purposes set forth in Chapter 67.28 RCW, there is hereby imposed and levied within the town of Cathlamet, Washington, a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel or 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 to enjoy the same. (Ord. 455 § 1, 2004)

3.42.020 Definitions.

The definitions of the terms "selling price," "seller," "buyer," "consumer," and all 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 hereby adopted by this reference as the definitions for the tax herein levied. (Ord. 455 § 2, 2004)

3.42.030 Administration and collection of tax.

For the purposes of the tax levied herein:

(1) The Department of Revenue of the State of Washington is hereby designated as the agent of the town of Cathlamet for the purposes of collection and administration.

(2) The administrative provisions contained in RCW 82.08.050 through 82.08.060 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.

(3) All rules and regulations, as now or hereafter amended, adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are hereby adopted.

(4) The State of Washington Department of Revenue is hereby empowered, on behalf of the town of Cathlamet, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 455 § 3, 2004)

3.42.040 Establishment of special fund.

There is hereby created a special fund in the town of Cathlamet to be known as the "Cathlamet tourism development fund." All taxes levied and collected under the provisions of this chapter shall be credited to said Cathlamet tourism development fund. Such taxes shall be levied only for the purposes authorized by the general laws of the state of Washington, including but not limited to payment for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, and until withdrawn for use, the monies accumulated in such fund may be invested in interest-bearing securities by the town treasurer in any manner authorized by law. (Ord. 455 § 4, 2004)

3.42.050 Violation – Penalties.

It shall be unlawful for any person 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 civil violation and shall be subject to a monetary penalty not to exceed $500.00 for each such violation. (Ord. 455 § 5, 2004)