Chapter 3.14
EXCISE TAX ON LODGINGS
Sections:
3.14.030 Tax to be in addition to other charges.
3.14.040 Special fund created.
3.14.050 Administration and collection of tax.
3.14.010 Imposed.
Pursuant to RCW 67.28.180, there is 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, 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 to enjoy the same. (Ord. 396 § 1, 1980)
3.14.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer” and all other definitions as are now contained in RCW 82.08.010 and subsequent amendments thereto are adopted as the definitions for the tax levied in this chapter. (Ord. 396 § 2, 1980)
3.14.030 Tax to be in addition to other charges.
The tax levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the town; provided, however, that pursuant to RCW 67.28.190 such tax shall be deducted from the amount of tax the seller would otherwise be required to collect and to pay to the State Tax Commission under RCW Chapter 82.08. (Ord. 396 § 3, 1980)
3.14.040 Special fund created.
There is created a special fund in the treasury of the town. All taxes collected under this chapter shall be placed in such fund for the purpose of paying all or any part of the cost of acquisition, construction or operating of stadium facilities, convention center facilities, performing arts center facilities and/or visual arts center facilities, or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes under the provisions of RCW Chapter 67.28 and amendments thereto, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, or for such other uses as may from time to time be authorized for such taxes pursuant to RCW Chapter 67.28 and amendments thereto. (Ord. 396 § 4, 1980)
3.14.050 Administration and collection of tax.
For the purpose of the tax levied in this chapter:
A. The Department of Revenue of the state is designated as the agent of the town for the purpose of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in RCW Chapter 82.32 shall apply with respect to administration and collection by the Department.
C. All rules and regulations adopted by the Department of Revenue for the administration of RCW Chapter 82.08 are adopted.
D. The Department is empowered on behalf of the town to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 396 § 5, 1980)
3.14.060 Violation—Penalty.
Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant thereto shall upon conviction be punished by a fine in a sum not to exceed five hundred dollars. Each day of violation will be considered a separate offense. (Ord. 396 § 6, 1980)