Chapter 3.32
HOTEL/MOTEL EXCISE TAX
Sections:
3.32.040 Administration and collection.
3.32.050 Funds available each year.
3.32.060 Annual report to JLARC.
Prior legislation: Ord. 825.
3.32.010 Lodging excise tax.
There is hereby levied a lodging excise tax of two percent, collection of which shall begin as soon as possible pursuant to State Department of Revenue requirements upon the sale of or charge made for the furnishing of lodging taxable under Chapter 82.08 RCW, including, but not limited to, a hotel, rooming house, tourist court, motel, trailer camp, RV park, and any short-term rental property, including the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. (Ord. 1560 § 1, 2023)
3.32.020 Special excise tax.
Pursuant to RCW 67.28.180, a special excise tax of two percent is levied on the sale of, or charge made for, the furnishing of lodging in city limits that is subject to tax under Chapter 82.08 RCW. State law authorizes up to two percent, and all cities and counties that levy the hotel/motel tax have adopted the maximum rate. Per RCW 67.28.1801, the hotel/motel tax is an additional tax for the customer which will increase their lodging rate. (Ord. 1560 § 2, 2023)
3.32.030 Boundaries.
Amendments to the boundaries of the city of Zillah shall be deemed to automatically amend the boundaries of the lodging excise tax and special excise tax without further action required. (Ord. 1560 § 3, 2023)
3.32.040 Administration and collection.
The Washington State Department of Revenue is designated as the agent of the city for the purposes of administration and collection of the charges imposed pursuant to this chapter. The charges authorized by this chapter shall be administered by the Washington State Department of Revenue and shall be collected by lodging businesses from those guests who are taxable by the state under Chapter 82.08 RCW.
The administrative provisions contained in Chapters 82.08 and 82.32 RCW shall apply to the administration and collection of the charges by the Department of Revenue. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference. All receipts from charges for tourism promotion collected by the Washington State Department of Revenue shall be deposited in the local tourism promotion account created and maintained by the State Treasurer. Expenditures from the account may only be used for tourism promotion. The State Treasurer shall distribute the money in the account monthly to the city of Zillah. (Ord. 1560 § 4, 2023)
3.32.050 Funds available each year.
The city shall estimate the amount of lodging tax it expects to receive and has on hand. (Ord. 1560 § 5, 2023)
3.32.060 Annual report to JLARC.
The city must report annually all lodging tax use to the JLARC using the JLARC municipal reporting website. (Ord. 1560 § 6, 2023)