Chapter 5.12
SPECIAL EXCISE TAX ON LODGING

Sections:

5.12.010    Tax imposed.

5.12.020    Special fund.

5.12.030    Payment – Department of Revenue.

5.12.040    Collection.

5.12.050    Interpretation.

5.12.060    Tax additional.

5.12.070    Violation.

5.12.080    Severability.

5.12.090    Effective date.

SOURCE:    ADOPTED:

Ord. 60    06/12/75

AMENDED SOURCE:    ADOPTED:

Ord. 160    03/09/82

5.12.010 Tax imposed.

A special excise tax of two (2) percent is levied on the sale of, or charge made for, the furnishing of lodging by a hotel, rooming house, 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.

5.12.020 Special fund.

A special fund is created in the treasury of Clallam County in which all taxes collected from the special excise tax herein levied shall be deposited. This fund shall only be used for the purpose of paying all or any part of the cost of acquisition, construction, or operation of stadium facilities and/or convention center facilities or to pay, or secure, the payment of all, or any portion of general obligation bonds or revenue bonds, issued for such purposes, as specified herein, or to pay for advertising, publicizing, or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, and until withdrawn for use, the monies accumulated in such fund may be invested in interest-bearing securities by the County Treasurer in any manner authorized by law.

5.12.030 Payment – Department of Revenue.

Any seller who is required to collect the special excise tax herein levied shall pay over such tax to the Washington State Department of Revenue, acting on behalf of the County for the County’s account, as required by the provisions of RCW 67.28.190 and 67.28.200. Such tax so paid over shall be deducted from the amount of tax such seller would otherwise be required to collect and to pay over to the Tax Commission under Chapter 82.08 RCW as required by the provisions of RCW 67.28.190.

5.12.040 Collection.

The Washington State Department of Revenue is empowered on behalf of Clallam County to prescribe such special forms, reporting procedures and regulations as the Department deems necessary for the proper collection of the special excise tax herein levied and the same are hereby thereafter adopted.

5.12.050 Interpretation.

Definitions used in interpreting this chapter shall be set forth in RCW 82.08.010 and subsequent amendments thereto or in other applicable State statutes.

5.12.060 Tax additional.

The special excise tax herein levied shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of Clallam County.

5.12.070 Violation.

Any person or corporation violating, or failing to comply, with any of the provisions of this chapter or any lawful rule or regulation adopted thereto shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine not to exceed $250. Each separate period, sale, or charge for which this chapter is violated shall be considered a separate offense.

5.12.080 Severability.

If any provision of this chapter, or its application to any person or circumstance is held invalid, the remainder of the chapter, or the application of the provision to other persons or circumstances, is not affected.

5.12.090 Effective date.

This chapter shall take effect on June 12, 1975.