Chapter 3.11
LODGING TAX

Sections:

3.11.010    Definitions.

3.11.020    Imposition of tax.

3.11.030    County tax credit.

3.11.040    Sales tax credit.

3.11.050    Special funds created – Purposes enumerated.

3.11.060    Lodging Tax Advisory Committee.

3.11.070    Penalties.

3.11.080    Effective date of tax and collection.

3.11.010 Definitions.

The definitions as set forth in RCW 67.28.080, and as may be amended, are hereby incorporated by reference as if set forth in full. (Ord. 2201 § 1, 1998).

3.11.020 Imposition of tax.

There is hereby levied an excise tax of 1 percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. (Ord. 2201 § 1, 1998).

3.11.030 County tax credit.

Any County ordinance or resolution adopted pursuant to RCW 67.28.181 shall contain a provision allowing a credit against the County tax for the full amount of the City tax imposed under said statute upon the same taxable event. (Ord. 2201 § 1, 1998).

3.11.040 Sales tax credit.

Tax imposed herein on a sale of lodging shall be credited against the amount of sales tax due to the State under Chapter 82.08 RCW on the same sale of lodging. (Ord. 2201 § 1, 1998).

3.11.050 Special funds created – Purposes enumerated.

There is hereby created a special fund to be known as the “Lodging Tax Fund.” All taxes levied pursuant to this chapter shall be placed in said fund for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities in accordance with the definitions of the terms tourism, tourism promotion, and tourism-related facility as such terms are defined in RCW 67.28.080. The moneys accumulated in said fund may be invested in interest-bearing securities by the City Finance Director in any manner authorized by law. The City Council may agree to the utilization of revenue from taxes imposed under this chapter for the purposes of funding a multi-jurisdictional tourism-related facility. (Ord. 2201 § 1, 1998).

3.11.060 Lodging Tax Advisory Committee.

An imposition of a new tax under Chapter 67.28 RCW, an increase in the rate of a tax imposed under this chapter, a repeal of an exemption from the tax imposed under this chapter, or a change in the use of revenue received under this chapter shall be submitted to the Lodging Tax Advisory Committee for review and comment at least 45 days before final action on or passage of the proposal by the City Council. The Committee shall submit comments on the proposal on or before the date scheduled for final action after having afforded the public an opportunity for comment. Such comments may be written or oral; provided, that the Committee shall hold at least 1 meeting where the oral comments of the public are received and considered. The comments of the Committee shall include an analysis of the extent to which the proposal will accommodate activities for tourists or increased tourism, and the extent to which the proposal will affect the long-term stability of the Lodging Tax Fund. Failure of the Committee to timely submit comments, prior to final action on or passage of the proposal, shall not prevent the City Council from acting on the proposal. In the event the City Council, in its sole discretion, terms it appropriate to amend the proposal, it is not required to resubmit such proposal to the Committee. (Ord. 2201 § 1, 1998).

3.11.070 Penalties.

Any person violating or failing to comply with any of the provisions of this chapter shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished as set forth in Chapter 1.06 IMC. (Ord. 2201 § 1, 1998).

3.11.080 Effective date of tax and collection.

The tax herein levied shall be effective on the first day of January, 1999, and pursuant to RCW 67.28.200 shall be collected by the State Department of Revenue, at no cost to the City, and distributed to the City pursuant to applicable rules and regulations of said Department of Revenue. (Ord. 2201 § 1, 1998).