Chapter 3.76
LODGING EXCISE TAX
Sections:
3.76.040 Reporting of income required – Penalty for violation.
3.76.010 Tax levied.
For the purposes set forth in Chapter 67.28 RCW of the laws of the state, there is levied and there shall be collected a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by hotel, roominghouse, tourist court, motel, trailer camp, and the granting of any similar license to use real property as distinguished in the renting or leasing of 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. The special excise tax shall be effective on the first day of July, 1978. [Ord. 827 § 1, 1978.]
3.76.020 Collection.
Pursuant to RCW 67.28.190 and 67.28.200 of the laws of the state, the Department of Revenue of the state is designated as the agent of the city for the purpose of collection of the special excise tax and the remittance of the special excise tax to the city. [Ord. 827 § 2, 1978.]
3.76.030 Fund established.
There is established a special fund, to be known as the stadium/convention center fund, into which all sums received by the special excise tax levy shall be paid. Said fund shall be administered in conformity with the requirements contained in RCW 67.28.210 of the laws of the state. [Ord. 827 § 3, 1978.]
3.76.040 Reporting of income required – Penalty for violation.
All those persons furnishing lodging by hotel, rooming house, tourist court, motel, trailer camp, and/or any other transit lodging shall be required to submit to the city a duplicate copy of the Department of Revenue combined excise tax return at the same time the form is required to be filed by the State of Washington Department of Revenue. Failure to so comply with this section is a misdemeanor punishable by a fine of not more than $100.00, and each day the form is filed after one is due shall be a separate distinct crime and violation. [Ord. 900 § 1, 1980.]