Chapter 3.68ROOM TAX

Sections:

3.68.010
Room tax – Imposition.
3.68.020
Definitions.
3.68.030
Administration and collection.
3.68.040
Tourist support fund – Created – Expenditures.
3.68.010Room tax – Imposition.

Commencing April 1, 2014, for the purposes set forth in RCW 67.28.181 and RCW 67.28.210 there is hereby imposed and levied a special excise tax of a total of four percent on the sale or charge made for the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and granting of similar license to use real property, as distinguished from renting or leasing of real property in the city; 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. 1399 § 1, 2013; Ord. 1143 § 1, 2001; Ord. 770 § 1(a), 1981)

3.68.020Definitions.

The definition 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. 770 § 1(b), 1981)

3.68.030Administration and collection.

For the purposes of the tax levied in this chapter:

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

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

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

D. The 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. 770 § 1(c), 1981)

3.68.040Tourist support fund – Created – Expenditures.

A. Fund Created. There is hereby created a special fund to be known as the “tourist support fund.”

B. All proceeds of the special excise tax imposed by this chapter shall be deposited in the tourist support fund, together with funds from other sources as may be determined from time to time by the city council.

C. Purpose – Expenditure. All of the revenues from the fund created in this chapter shall be used for the purpose of paying all or any part of the acquisition, construction or operation of tourist oriented facilities within the city, or for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion.