Chapter 3.88
LODGING EXCISE TAX
Sections
3.88.030 Relationship to other taxes.
3.88.040 Repealed.
3.88.010 Imposition of tax.
(1) There is levied a special excise tax of one percent on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82.08 RCW.
(2) The tax imposed applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, bed and breakfast, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property.
(3) 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. 1358 § 1, 2005.]
3.88.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as set forth in RCW 82.08.010, and any subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. [Ord. 1358 § 2, 2005.]
3.88.030 Relationship to other taxes.
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. [Ord. 1358 § 3, 2005.]
3.88.040 Special fund created.
Repealed by Ord. 1642. [Ord. 1358 § 4, 2005.]
3.88.050 Administration.
(1) The Washington State Department of Revenue is designated as the agent of the city for purposes of collection and administration of the tax.
(2) The administrative provisions set forth in RCW 82.08.050 through 82.08.060 and in chapter 82.32 RCW, now and as hereafter amended, shall apply to administration and collection of the tax by the Department of Revenue.
(3) All rules and regulations adopted by the Department of Revenue for the administration of chapter 82.08 RCW are adopted by reference.
(4) The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as it deems necessary and appropriate. [Ord. 1358 § 5, 2005.]
3.88.060 Penalty.
(1) It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter.
(2) A violation of or failure to comply with this chapter is a class 1 civil infraction.
(3) Each day upon which an infraction occurs constitutes a separate infraction. [Ord. 1358 § 6, 2005.]