Chapter 3.14
HOTEL/MOTEL LEVY
Sections:
3.14.050 Collection and administration.
3.14.010 Purpose.
As of July 1, 1996, 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, rooming house, tourist court, motel, bed and breakfast, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. It shall be presumed that the occupancy of real property for a continuous period of one month of more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 677 § 1, 1996)
3.14.020 Definitions.
Definitions referred to in this chapter are contained in RCW 82.08.010 and subsequent amendments thereto and are adopted as the definitions for the tax levied in this chapter. (Ord. 677 § 1, 1996)
3.14.030 Procedures.
The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the city; provided, that pursuant to RCW 67.28.190, the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 677 § 1, 1996)
3.14.040 Special fund.
There is created a special fund in the treasury of the city, to be known as the “civic improvement fund.” All taxes collected under this chapter shall be placed in the fund (1) to pay for all or any part of the cost of acquisition, construction, or operation of stadium facilities, or any other such facilities; (2) to pay or secure the payment of all or any portion of the general obligation bonds or revenue bonds issued for such purposes, or purposes provided for in Chapter 67.28 RCW, and any amendments thereto; (3) to pay for advertising, publicizing, or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion; or (4) to pay for such other uses as may from time to time be authorized for the taxes pursuant to statute. (Ord. 677 § 1, 1996)
3.14.050 Collection and administration.
For the purposes of the tax levied in this chapter:
A. The Department of Revenue is hereby designated as the agent of the city for the purposes of collection and administration of the tax.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and Chapter 82.23 RCW shall apply to administration and collection of the tax by the Department of Revenue.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.
D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 677 § 1, 1996)
3.14.060 Penalty.
It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be punished by a fine in a sum not to exceed $500.00 or by imprisonment for not more than 30 days, or by both such fine and imprisonment. Each day of violation shall be considered a separate offense. (Ord. 677 § 1, 1996)
3.14.070 Validity.
The invalidity of any article, section, subsection, provision, clause, or portion of this ordinance or of the statutes adopted by reference herein, or the invalidity thereof to any person or circumstance, shall not affect the validity of the remainder of this chapter or the validity of its application to other persons or circumstances, and all other articles, sections, subsections, provisions, clauses, or portions of this chapter or the statutes adopted by reference herein not expressly held to be invalid shall continue in full force and effect. (Ord. 677 § 1, 1996)