Chapter 4.40
LODGING EXCISE TAX
Sections:
4.40.030 Administration and collection of tax.
4.40.040 Establishment of special fund.
4.40.050 Violation – Penalties.
4.40.070 Taxes imposed are additional.
4.40.090 Effective date of tax.
4.40.010 Definitions.
The definitions of the terms “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, as those definitions may have application to the tax imposed by this chapter, are adopted by this reference as the definitions for the tax levied in this chapter.
(Ord. 70-A (1998) (part), 1998: Ord. 70 (1977) § 2, 1977)
4.40.020 Imposition of tax.
For the purposes set forth in Chapter 34, Laws of 1973, 2nd Ex. Sess., of the Legislature of the state of Washington, the board of county commissioners of Kitsap County, Washington, being the legislative and governing body of said county, does impose and levy a special excise tax of four percent within the boundaries of Kitsap County, on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from renting or leasing 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 to enjoy the same.
(Ord. 70-A (1998) (part), 1998: Ord. 70 (1977) § 1, 1977)
4.40.030 Administration and collection of tax.
For the purposes of the tax levied in this chapter:
(1) The Department of Revenue of the state of Washington is designated as the agent of the county for the purposes of collection and administration.
(2) The administrative provisions contained in RCW 82.08.050 through 82.08.070 and those administrative provisions contained in RCW Chapter 82.32, shall apply with respect 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 RCW Chapter 82.08 are hereby adopted.
(4) The state of Washington, Department of Revenue, is empowered, on behalf of the county, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary.
(5) The full amount of any city tax imposed pursuant to RCW Chapter 67.28 upon the same taxable event as set forth in Section 4.40.020 shall be credited against the county excise tax.
(Ord. 70-A (1998) (part), 1998: Ord. 70 (1977) § 3, 1977)
4.40.040 Establishment of special fund.
There is created a special fund in the treasury of the county, to be known as the “Public Stadium Facilities and/or Convention Center Facilities Fund.” All taxes levied and collected under the provisions of this chapter shall be credited to such fund. Such taxes shall be levied and used only for the purpose of paying all or any part of the cost of acquisition, construction, or operation of the facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes as specified in Chapter 34, Laws of 1973, 2nd Ex. Sess. or for any purpose permitted by RCW Chapter 67.28, and until withdrawn for use, the moneys accumulated in such fund shall be invested in interest-bearing securities by the treasurer of Kitsap County in any manner authorized by law.
(Ord. 70-A (1998) (part), 1998: Ord. 70 (1977) § 4, 1977)
4.40.050 Violation – Penalties.
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 of not more than two hundred fifty dollars or by imprisonment for not more than ninety days, or by both such fine and imprisonment. Every firm or corporation convicted of a violation of any provision of this chapter shall be punished by a fine of not more than two hundred fifty dollars.
(Ord. 70-A (1998) (part), 1998: Ord. 70 (1977) § 5, 1977)
4.40.060 Credit.
There shall be allowed against the taxes imposed by this chapter a credit for the full amount of any city tax imposed pursuant to RCW Chapter 67.28 upon the same taxable event upon which a tax is imposed by this chapter.
(Ord. 70-A (1998) (part), 1998)
4.40.070 Taxes imposed are additional.
The special excise tax herein levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law or any other resolution or ordinance of the county.
(Ord. 70-A (1998) (part), 1998)
4.40.080 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances shall not be affected.
(Ord. 70-A (1998) (part), 1998)
4.40.090 Effective date of tax.
The effective date of the tax herein imposed by Section 4.40.020 shall be December 21, 1998, and such tax shall be due and payable to Kitsap County on such date and all days following, to be collected as heretofore provided.
(Ord. 70-A (1998) (part), 1998)