Chapter 3.14
TAX ON THE FURNISHING OF LODGING
Sections:
3.14.040 Administration and collection of tax.
3.14.060 Special fund created—Purposes enumerated.
3.14.070 Penalty for violation.
3.14.080 Effective date of tax.
3.14.010 Imposition of tax.
A special excise tax of two percent is levied on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, bed and breakfast establishment, tourist court, trailer camp or court, 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. (Ord. O-3-98 § 2)
3.14.020 City tax credit.
Pursuant to RCW 67.28.180(2)(a) a credit shall be allowed against the county tax imposed in Section 3.14.010 for the full amount of tax imposed by any city in Adams County upon the same taxable event. (Ord. O-3-98 § 3)
3.14.030 Designated agent.
The Washington State Department of Revenue is designated as Adams County’s agent for purposes of collection and administration of the tax levied, at no cost to Adams County. (Ord. O-3-98 § 4)
3.14.040 Administration and collection of tax.
A. The administrative provisions contained in Chapters 82.08 and 82.31 RCW shall apply with respect to administration and collection of the tax levied in this chapter.
B. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are made a part of this chapter.
C. The Department of Revenue shall prescribe such special forms and reporting procedures as the Department may deem necessary for the collection and reporting of the tax levied. (Ord. O-3-98 § 5)
3.14.050 Tax additional.
The tax levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law, or under any other ordinance of Adams County. (Ord. O-3-98 § 6)
3.14.060 Special fund created—Purposes enumerated.
A. There is created a special fund to be known as the “tourism enhancement fund.” All taxes levied under this chapter shall be placed in the fund for the purposes of paying all or any part of the cost for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion; and, until withdrawn for use, the moneys accumulated in such fund may be vested in interest-bearing securities by the county treasurer in any manner authorized by law. The fund established herein shall be a contingent reserve fund and shall not lapse at the end of each fiscal year.
B. The taxes levied and placed in the fund may also be used for any other authorized purpose under RCW 67.28.210 as now exists or as may later be amended. (Ord. O-3-98 § 7)
3.14.070 Penalty for violation.
Any person violating or failing to comply with any of the provisions of this chapter, or any lawful rule or regulation adopted pursuant to this chapter shall pay a penalty not to exceed two hundred fifty dollars. Each day a violation continues will be considered a separate violation subject to imposition of the penalty. (Ord. O-3-98 § 8)
3.14.080 Effective date of tax.
The tax levied in this chapter shall be effective on the first day of July, 1998, and shall be collected by the Department of Revenue and distributed to Adams County pursuant to applicable rules and regulations of the Department of Revenue. (Ord. O-3-98 § 10)