Chapter 3.15
LODGING TAX
Sections:
3.15.010 Imposition of special excise tax.
3.15.030 Administration and collection of tax.
3.15.040 Establishment of tourism promotion fund and advisory committee.
3.15.050 Violation - Penalties.
3.15.010 Imposition of special excise tax.
For the purposes set forth in Ch. 67.28 RCW, the board of county commissioners of Lewis County, Washington, being the legislative and governing body of said county, does hereby impose and levy a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, 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. 1157, 1998; Ord. 1033 §1, 1974]
3.15.020 Definitions.
The definitions of the terms “selling price,” “seller,” “buyer,” “consumer,” “person,” “municipality” and all other definitions as are now contained in RCW 82.08.010 and 67.28.080, and subsequent amendments thereto, as those definitions may have application to the tax imposed by this chapter, are hereby adopted by this reference as the definitions for the tax herein levied. [Ord. 1157, 1998; Ord. 1033 §2, 1974]
3.15.030 Administration and collection of tax.*
For the purposes of the tax levied herein:
(1) The Department of Revenue of the state of Washington is hereby designated as the agent of the county of Lewis for the purposes of collection and administration.
(2) The administrative provisions contained in RCW 82.08.070 and those administrative provisions contained in Chapter 82.32 RCW shall apply with respect to administration and collection of the tax by the Department.
(3) All rules and regulations adopted by the Department for the administration of Chapter 82.08 RCW are hereby adopted.
(4) The Department is hereby empowered, on behalf of the county of Lewis, to prescribe such special forms and reporting procedures as the Department may deem necessary. [Ord. 1157, 1998; Ord. 1033 §3, 1974]
[*The “state of Washington, Department of Revenue” has been abbreviated to “Department”.]
3.15.040 Establishment of tourism promotion fund and advisory committee.
(1) There is hereby created a special fund in the treasury of the county of Lewis, to be known as the “tourism promotion fund.” The tax levied and collected under the provisions of this chapter shall be credited to said fund.
(2) The taxes levied and collected for the tourism promotion fund shall be expended for the purposes of paying all or any part of the operation of tourist facilities, stadium facilities, convention center facilities, performing arts facilities and/or visual arts center facilities, and/or to pay for advertising, publicizing, or otherwise distributing information for the purpose of tourism promotion and encouraging tourist expansion or for any purpose authorized by Chapter 67.28 RCW. In addition, these funds shall be available for capital improvement projects that are limited to paying all or any part of the cost of acquisition, construction, or maintenance of tourist facilities, stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts center 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 under this chapter, so long as such facility be owned and operated by the county, either individually or jointly with another municipality or private party. Until withdrawn for use, the county may invest the moneys accumulated in such fund in interest-bearing securities in any manner authorized by law, and all such interest shall remain in the tourist promotion fund.
(3) That pursuant to RCW 67.28.1817, a lodging excise tax advisory committee be appointed by the commissioners. [Ord. 1163B, 2003; Ord. 1163A, 1999; Ord 1163 & Ord. 1157, 1998; Ord. 1033A, 1985; Ord. 1033 § 4, 1974]
3.15.050 Violation - Penalties.
It shall be unlawful for any person, firm or corporation to violate or fail to comply with any of the provisions of this chapter. Every person who violates any provision of this chapter shall be subject to the penalties in LCC 1.20.020. [Ord. 1157, 1998; Ord. 1033 § 5, 1974]