Chapter 3.48
LODGING EXCISE TAX
Sections:
3.48.030 Stadium/convention fund established.
3.48.040 Reporting of income required – Violation – Penalty.
3.48.010 Tax levied.
For the purpose set forth in Chapter 67.28 RCW of the laws of the state, as it now exists or may hereafter be amended, there is levied and there shall be collected a special excise tax of two percent of the sale of, or charge made for the furnishing of lodging by 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, 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 mere license to use or enjoy the same. (Ord. 90-425 § 1, 1990)
3.48.020 Collection.
Pursuant to RCW 67.28.200 of the laws of the state, as they now exist or may hereafter be amended, the Department of Revenue of the state is designated as the agent of the city for the purpose of collection of the special excise tax and the remittance of special excise tax to the city. (Ord. 90-425 § 2, 1990)
3.48.030 Stadium/convention fund established.
There is established a special fund to be known as the stadium/convention center fund, into which all the sums received by the special excise tax levy shall be paid. The funds shall be administered in conformity with the requirements contained in RCW 67.28.210 of the laws of the state as they now exist or may hereafter be amended. (Ord. 90-425 § 3, 1990)
3.48.040 Reporting of income required – Violation – Penalty.
All those persons furnishing lodging by hotel, roominghouse, tourist court, motel, trailer camp, and/or any other transient lodging shall be required to submit to the city a duplicate copy of the Department of Revenue Combined Excise Tax Return, at the same time the form is required to be filed by the State Department of Revenue. Failure to so comply with this section is a misdemeanor punishable by a fine of not more than $100.00, and each day the form is not filed thereafter, when one is due, shall be a separate and distinct crime and violation. (Ord. 90-425 § 4, 1990)