Chapter 5.16
LODGING TAX1
Sections:
5.16.030 Additional tax levied – Basic.
5.16.040 Additional tax levied – Additional.
5.16.050 Establishment of special fund.
5.16.060 Administration and collection.
5.16.010 Taxes levied.
There is levied a basic special excise tax of two percent and an additional special excise tax of two percent of the charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The taxes imposed under Chapter 82.08 RCW apply to 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 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 to enjoy the same. [Ord. 885B § 1, 2011.]
5.16.020 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. 885B § 2, 2011.]
5.16.030 Additional tax levied – Basic.
The basic 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 will result in an equivalent credit against the state sales and use taxes collected by the state of Washington, ensuring the customer pays no additional tax on the sales of lodging, as a result of the imposition of this basic tax. [Ord. 885B § 3, 2011.]
5.16.040 Additional tax levied – Additional.
The additional 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; it is not offset by a credit to state sales and use taxes. [Ord. 885B § 4, 2011.]
5.16.050 Establishment of special fund.
There is created a special fund, the tourism fund, in the treasury of the city and all taxes collected under this chapter shall be placed in this special fund to be used solely 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, as now or hereafter amended. [Ord. 885B § 5, 2011.]
5.16.060 Administration and collection.
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 82.08.064 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. 885B § 6, 2011.]
5.16.070 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 provisions of this chapter shall be punished by a fine in a sum not to exceed $500.00. Each day of violation shall be considered a separate offense. [Ord. 885B § 7, 2011.]
5.16.080 Severability clause.
The invalidity of any article, subsection, provision, clause, or portion of this chapter or of the statutes adopted by reference herein, or the invalidity of the application thereof to any person or circumstance, shall not affect the validity of the remainder of this chapter or the validity of its application to other persons or circumstances, and all other articles, sections, subsections, provisions, clauses, or portions of this chapter or the statutes adopted by reference herein not expressly held to be invalid, shall continue in full force and effect. [Ord. 885B § 8, 2011.]
5.16.090 Repeal.
Ordinance No. 640B, passed the twenty-third day of November, 1998, codified as Chapter 5.16 CMC, shall be, and the same hereby is, repealed. [Ord. 885B § 9, 2011.]
5.16.100 Effective date.
The effective date of the ordinance codified in this chapter shall be the twentieth of December, 2011. [Ord. 885B § 10, 2011.]
Code reviser’s note: For statutory provisions authorizing cities to levy and collect a special excise tax on the furnishing of lodging, see RCW 67.28.180.