Chapter 3.42
HOTEL/MOTEL EXCISE TAX
Sections:
3.42.030 Hotel/motel tax tourist fund.
3.42.010 Tax imposed.
There is imposed and levied a special excise tax on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, mobile home space and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property; provided, that a credit shall be allowed against this levy or tax for the full amount of any city tax imposed pursuant to Chapter 67.28 RCW. [Res. 90-14 § 1.]
3.42.020 Collection.
The State of Washington Department of Revenue pursuant to RCW 67.28.200 shall collect the taxes on behalf of Columbia County at no cost to the county. [Res. 90-14 § 2.]
3.42.030 Hotel/motel tax tourist fund.
A. All taxes levied and collected pursuant to this chapter shall be credited to a special fund by the treasurer of Columbia County, said fund to be called the hotel/motel tax tourist fund; and
B. The said hotel/motel tax tourist fund shall be used to pay for advertising, publishing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion within the county. [Res. 90-14 §§ 3, 4.]