Chapter 3.42
LODGING EXCISE TAX
Sections:
3.42.010 Levied.
3.42.020 Definitions.
3.42.030 Additional to city tax—To be deducted from state tax.
3.42.040 Special fund created.
3.42.050 Administration.
3.42.055 Lodging tax advisory committee.
3.42.060 Violation—Penalty.
3.42.990 Severability.
3.42.010 Levied.
There is levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel 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 or enjoy the same. (Ord. 1976 § 2, 1998).
3.42.020 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 this chapter. (Ord. 1976 § 3, 1998).
3.42.030 Additional to city tax—To be deducted from 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 any 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 to the Department of Revenue under Chapter 82.08 RCW. (Ord. 1976 § 4, 1998).
3.42.040 Special fund created.
There is created a special fund in the treasury of the city to be known as the hotel/motel tax fund 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 tourist promotion, acquisition of tourist-related facilities, or operation of tourism-related facilities or to pay for any other uses as authorized in Chapter 67.28 RCW, as now or hereafter amended. (Ord. 1976 § 5, 1998).
3.42.050 Administration.
For the purpose of the tax levied in this chapter:
A. The Department of Revenue is designated as the agent of the city for the purposes of collection and administration of the tax.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and Chapter 82.32 RCW shall apply to administration and collection of the tax by the Department of Revenue.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.
D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 1976 § 6, 1998).
3.42.055 Lodging tax advisory committee.
A. There is hereby established a lodging tax advisory committee, consisting of at least five members but not more than nine members, appointed by the city council.
B. The committee membership shall include:
1. At least two members who are representatives of businesses required to collect tax under this chapter; and
2. At least two members who are persons involved in activities authorized to be funded by revenue received under this chapter; provided, that persons who are eligible for appointment under subsection (B)(1) of this section are not eligible for appointment under this subsection (B)(2). Persons who are eligible for appointment under this subsection (B)(2) are not eligible for appointment under subsection (B)(1) of this section; and
3. One member shall be an elected official of the city who shall serve as chair of the committee.
C. Organizations representing businesses collecting tax under this chapter, organizations involved in activities authorized to be funded by revenue received under this chapter, and local agencies involved in tourism promotion may submit recommendations for membership on the committee.
D. The number of members who are representatives of businesses required to collect tax under this chapter shall equal the number of members who are involved in activities authorized to be funded by revenue received under this chapter.
E. The city shall submit to the committee for review and comment proposals for any new taxes authorized under Chapter 67.28 RCW, or for increases in the rate of a tax imposed under this chapter, or for the repeal of an exemption from a tax imposed under this chapter, or for a change in the use of revenue received under this chapter. The submission shall occur at least forty-five days before final action on or passage of the proposal by the city council.
F. The committee shall submit comments on the proposal in a timely manner to the city council through the mayor or his or her designee. Failure of the committee to submit comments before final action on or passage of the proposal shall not prevent the city council from acting on the proposal. The city council is not required to submit an amended proposal to the committee. (Ord. 2758 § 1, 2012).
3.42.060 Violation—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 five hundred dollars. Each day of violation shall be considered a separate offense. (Ord. 1976 § 7, 1998).
3.42.990 Severability.
If any section, subsection, sentence, clause, paragraph, phrase, or word of this chapter should be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality thereof shall not affect the validity or constitutionality of any other section, subsection, sentence, clause, paragraph, phrase or word of this chapter. (Ord. 2758 § 2, 2012).