Chapter 2.28
ROOM TAX – CONVENTION CENTER FUND
Sections:
2.28.040 Special excise tax imposed.
2.28.050 Tax additional – Credit against state tax.
2.28.080 Definitions.
2.28.120 Administration and collection of tax.
2.28.140 Lodging tax fund.
2.28.160 Penalty.
2.28.200 Lodging tax advisory committee.
2.28.040 Special excise tax imposed.
There is imposed and levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and granting of any similar license to use real property, as distinguished from renting or leasing of real property, in the city of Ellensburg; 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.
Proceeds from two percent of the above special excise tax shall be earmarked for general tourism marketing expenses undertaken by the city in conjunction with other related activities represented in the lodging tax fund. [Ord. 4223, 1999; Ord. 4111, 1997; Ord. 3291 § 1, 1981; Ord. 3185 § 1(A), 1978.]
2.28.050 Tax additional – Credit against state tax.
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 other ordinance of the city; provided, the first two percent of the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay the Department of Revenue under Chapter 82.08 RCW. [Ord. 4111, 1997.]
2.28.080 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 ECC 2.28.040. [Ord. 3185 § 1(B), 1978.]
2.28.120 Administration and collection of tax.
For the purposes of the tax levied in ECC 2.28.040:
A. The Department of Revenue of the State of Washington is designated as the agent of the city of Ellensburg for the purpose of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply with respect to administration and collection by the Department.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted.
D. The Department is empowered, on behalf of the city of Ellensburg, to prescribe such special forms and reporting procedures as the Department may deem necessary. [Ord. 3185 § 1(C), 1978.]
2.28.140 Lodging tax fund.
A. Fund Created. There is created a special fund to be known as the lodging tax fund.
B. Source of Funds. All proceeds of the special excise tax imposed by this chapter shall be deposited in the lodging tax fund, together with funds from other sources as may be determined from time to time by the Ellensburg city council.
C. Purpose – Expenditure. Expenditures from the lodging tax fund shall be made only for the purposes 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 authorized in Chapter 67.28 RCW, as now or hereafter amended. No expenditure shall be made from such fund unless the city council approves such expenditures by passing an ordinance appropriating money within the fund for the purpose for which the expenditure is to be made or by including an appropriation for such purpose in the budget. [Ord. 4185, 1998; Ord. 4111, 1997; Ord. 3291 § 2, 1981; Ord. 3185 § 1(D), 1978.]
2.28.160 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 provision of this chapter shall be punished by a fine in a sum not to exceed $500.00. Every day of violation shall be considered a separate offense. [Ord. 4111, 1997.]
2.28.200 Lodging tax advisory committee.
A. There is hereby created a lodging tax advisory committee, whose duties shall be to serve the functions prescribed in RCW 67.28.1817, review and comment on proposals for tourism promotion and tourism-related facilities, and engage in tourism planning and promotion activities.
B. The lodging tax advisory committee shall consist of five members, appointed by the city council. One member shall be an elected official of the city, who shall serve as chair; two members shall be representatives of businesses required to collect the tax, one of whom shall be appointed to a one-year term and the other to a two-year term; and two members shall be persons involved in activities authorized to be funded by revenue received from the tax, one of whom shall be appointed to a one-year term and the other to a two-year term. The committee may include, but is not required to include, one nonvoting member who is an elected official of Kittitas County. The city council shall review the membership of the committee annually and make changes as appropriate. Vacancies on the committee shall be filled by the city council.
C. The city council shall submit to the lodging tax advisory committee, for its review and comment, proposals on: (1) the imposition of a tax under Chapter 67.28 RCW; (2) any increase in the rate of such a tax; (3) repeal of an exemption from such a tax; or (4) a change in the use of the revenue received from such a tax. The city council shall submit such a proposal to the committee at least 45 days before taking final action on any such proposal. Comments by the committee should include an analysis of the extent to which the proposal will accommodate activities for tourists or increase tourism, and the extent to which the proposal will affect the long-range stability of the special fund created for the lodging tax revenues. The committee shall submit a written recommendation to the city council within 45 days of receiving the proposal from the city council. The report shall be advisory to the city council, and shall not be binding upon the council. Failure of the committee to submit its report to the city council in a timely fashion prior to passage of the proposal shall not prevent the city council from acting on the proposal.
D. The committee is authorized to review applications for lodging tax funding and to make recommendations to the city council regarding which tourism promotion and tourism-related facility project applications the city should fund. However, this grant of authority shall not be construed to require the city council to submit such proposals to the committee for initial review in addition to the review process set forth in subsection (C) of this section. If any expenditures will constitute an amendment to the city's annual budget, the request shall be submitted to the committee prior to final approval by the city council. If the proposed expenditure under review by the committee falls within the limits of the city manager's contracting authority set forth in ECC 2.03.080, and is otherwise consistent with the annual budget, the committee's recommendation may be made to the city manager, who may either authorize the expenditure without further confirmation by the city council or instead forward the committee's recommendation to the council for further action.
E. The committee is authorized to engage in tourism planning and promotion activities. The duties of the committee shall include advising and making recommendations to the city council regarding tourism matters, developing tourism promotion strategies and plans, and identifying potential future uses of lodging tax revenue for tourism promotion and tourism-related facility projects. [Ord. 4327, 2002; Ord. 4234, 2000; Ord. 4111, 1997.]