Chapter 3.06
LODGING CHARGE EXCISE TAX
Sections:
3.06.020 Additional to other taxes.
3.06.030 Fund created – Investments.
3.06.040 Administration and collection.
3.06.050 Failure or refusal to collect tax.
3.06.010 Imposition.
There is imposed a special excise tax of one percent on the sale of or charge made for the provision of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed applies to the sale of or charge for the provision 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. 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 and enjoy the same. (Ord. 2433 § 1, 2009).
3.06.020 Additional 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. 2433 § 1, 2009).
3.06.030 Fund created – Investments.
There is created a special 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 tourism promotion, or acquisition of or operation of tourism-related facilities or to pay for other uses as authorized in Chapter 67.28 RCW, as now permitted or hereafter amended. Until withdrawn for use, the moneys accumulated in such fund may be invested in interest-bearing securities by the city finance director, or agent for the city, in any manner authorized by law. (Ord. 2433 § 1, 2009).
3.06.040 Administration and collection.
The department of revenue is designated as an agent of the city for purposes of collection and administration of the tax. All rules and regulations adopted by the department of revenue for the administration of the department and this chapter are adopted by reference. The department of revenue is authorized to prescribe and utilize such forms and reporting procedures as the department may deem necessary and appropriate. (Ord. 2433 § 1, 2009).
3.06.050 Failure or refusal to collect tax.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter is guilty of a misdemeanor and is punishable as provided in EMC 9.00.030. (Ord. 2433 § 1, 2009).
3.06.060 Effective date.
The tax imposed in EMC 3.06.010 takes effect January 1, 2010. (Ord. 2433 § 1, 2009).