Chapter 4.41
LODGING TAX FOR PROMOTING REGIONAL TOURISM

Sections:

4.41.010    Imposition of tax.

4.41.020    Department of revenue designated as agent.

4.41.030    Special fund created--Purposes enumerated--Fund manager to be designated.

4.41.040    Fund administration.

4.41.050    Project application and selection process.

4.41.055    City or town tax credit.

4.41.060    Severability.

4.41.010 Imposition of tax.

There is hereby levied a special excise tax of two percent 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 the renting or leasing of real property; provided, however, 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 enjoy the same. This tax shall be in addition to the two percent tax levied by SCC 4.40.010.

(Added Amended Ord. 94-060, § 1, July 6, 1994, Eff date Sept. 1, 1994; Amended Ord. 97-064, § 1, July 16, 1997, Eff date July 27, 1997).

4.41.020 Department of revenue designated as agent.

The Washington state department of revenue is hereby designated as the agent of the county of Snohomish for the purposes of collection and administration of the tax levied herein at no cost to Snohomish county.

(Added Amended Ord. 94-060, § 1, July 6, 1994, Eff date Sept. 1, 1994; Amended Ord. 97-064, § 1, July 16, 1997, Eff date July 27, 1997).

4.41.030 Special fund created--Purposes enumerated--Fund manager to be designated.

(1) There is hereby created a special fund to be known as the regional tourism tax fund. All taxes levied herein shall be placed in said fund and may be used only for the purposes allowed in RCW 67.28.120 or 67.28.130, or to pay or secure the payment of general obligation bonds or revenue bonds issued for such purposes or to develop strategies to expand tourism within the county and to support comprehensive regional marketing for Snohomish county tourism or to support the operations and capital expenditures of tourism-related facilities owned or operated by a municipality or a public facilities district created under chapters 35.57 and 36.100 RCW. Until withdrawn for such use, the moneys accumulated in the regional tourism fund may be invested in interest-bearing securities by the county in any manner authorized by law, with all interest earned being credited to the fund.

(2) The county executive shall designate a fund manager for the regional tourism tax fund, whose name and title shall appear on a master list of fund managers maintained in the department of finance.

(Added Amended Ord. 94-060, § 1, July 6, 1994, Eff date Sept. 1, 1994; Amended Ord. 97-064, § 1, July 16, 1997, Eff date July 27, 1997; Ord. 06-090, November 20, 2006, Eff date Jan. 1, 2007; Amended Ord. 14-103, Jan. 7, 2015, Eff date Jan. 24, 2015).

4.41.040 Fund administration.

Administration of the regional tourism tax fund will rest with the county executive. The council may, when adopting the budget, authorize the recovery of costs for regional tourism fund administration from the fund. Such recovery may amount up to no more than four percent of the total grant allocation for the year in which the recoverable administrative costs are incurred. At least one meeting annually shall be convened with the mayors to discuss all matters concerning the two percent regional tourism tax.

(Added Amended Ord. 94-060, § 1, July 6, 1994, Eff date Sept. 1, 1994; Amended Ord. 97-064, § 1, July 16, 1997, Eff date July 27, 1997; Amended Ord. 98-034, § 2, June 17, 1998, Eff June 29, 1998; Ord. 06-090, November 20, 2006, Eff date Jan. 1, 2007; Amended Ord. 07-015, March 21, 2007, Eff date April 7, 2007; Ord. 07-138, Dec. 5, 2007, Eff date Jan. 1, 2008).

4.41.050 Project application and selection process.

The county executive shall develop an application process which will then be presented to the council for its approval. The council shall by motion approve the process and may by motion change the process. The council shall by motion establish an advisory board to assist in this process.

(Added Amended Ord. 94-060, § 1, July 6, 1994, Eff date Sept. 1, 1994; Amended Ord. 97-064, § 1, July 16, 1997, Eff date July 27, 1997; Amended Ord. 98-084, § 3, June 17, 1998, Eff June 29, 1998; Ord. 06-090, November 20, 2006, Eff date Jan. 1, 2007; Ord. 07-138, Dec. 5, 2007, Eff date Jan. 1, 2008).

4.41.055 City or town tax credit.

Except as provided in RCW 67.28.180, a credit shall be allowed against the tax imposed by this chapter for the full amount of any city or town tax imposed under Section 3, Chapter 452, Laws of 1997, upon the same taxable event. A credit shall not be allowed a city or town under this section if a credit is allowed the city or town under SCC 4.40.020.

(Added Ord. 97-064, § 1, July 16, 1997, Eff date July 27, 1997).

4.41.060 Severability.

If any section, subsection, clause, phrase or word of this chapter or any provision adopted by reference herein is for any reason held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this chapter or any provision adopted by reference herein.

(Added Amended Ord. 94-060, § 1, July 6, 1994, Eff date Sept. 1, 1994; Amended Ord. 97-064, § 1, July 16, 1997, Eff date July 27, 1997).