Chapter 4.16
SPECIAL EXCISE TAXES ON LODGING
Sections:
4.16.030 Administration and collection – Rules adopted – Special forms.
4.16.040 City funds established.
4.16.010 Taxes levied.
A. Pursuant to the provisions of Chapter 67.28 RCW, there is levied a special excise tax of two percent on the sale of or charge made for furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property.
B. Pursuant to the provisions of Chapter 67.28 RCW, as amended by Chapter 452, Laws of 1997 (Substitute Senate Bill 5867), there is levied a special excise tax of two percent on the sale of or charge made for furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. The tax levied pursuant to this subsection shall be in addition to any tax collected pursuant to other subsections of this section and any license fee or any other tax imposed or levied under any law or any other ordinance of the city.
C. Pursuant to the provisions of Chapter 67.28 RCW, as amended by Chapter 452, Laws of 1997 (Substitute Senate Bill 5867), there is levied a special excise tax of two percent on the sale of or charge made for furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. The tax levied pursuant to this subsection shall be in addition to any tax collected pursuant to other subsections of this section and any license fee or any other tax imposed or levied under any law or any other ordinance of the city.
D. For purposes of the taxes imposed pursuant to this section, 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 enjoy the same. (Ord. 98-16 § 1, 1998; Ord. 97-7 § 1, 1997; Ord. 239 § 1, 1977)
4.16.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer” and all other definitions as now made in RCW 82.08.010, and subsequent amendments thereto, are hereby made the definitions for the tax levied herein. (Ord. 98-16 § 1, 1998; Ord. 97-7 § 1, 1997; Ord. 239 § 2, 1977)
4.16.030 Administration and collection – Rules adopted – Special forms.
For purposes of the tax levied herein:
A. The Department of Revenue of the state of Washington, hereinafter referred to as the Department, is designated as the agent of the city for purposes of collection and administration.
B. The administrative provisions of RCW 82.08.050 through 82.08.070 and Chapter 82.32 RCW shall apply with respect to administration and collection by the Department.
C. All rules and regulations adopted by the Department for the administration of Chapter 82.08 RCW are hereby adopted.
D. The Department is empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 98-16 § 1, 1998; Ord. 97-7 § 1, 1997; Ord. 239 § 3, 1977)
4.16.040 City funds established.
A. All taxes levied and collected pursuant to EWMC 4.16.010(A) shall be credited to a special fund in the treasury of the city entitled “hotel/motel tax tourism stadium fund.”
B. All taxes levied and collected pursuant to EWMC 4.16.010(B) shall be credited to a special fund in the treasury of the city entitled “hotel/motel special tax fund.”
C. All taxes levied and collected pursuant to EWMC 4.16.010(C) shall be credited to a special fund in the treasury of the city entitled “hotel/motel tax tourism stadium fund.”
D. The taxes deposited in the hotel/motel tax tourism stadium fund and hotel/motel special tax fund shall be used only for the purposes of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities, or for any other uses as authorized in Chapter 452, Laws of 1997, or for any other uses authorized in Chapter 67.28 RCW as the same exists now or may be hereafter amended. (Ord. 98-16 § 1, 1998; Ord. 97-7 § 1, 1997; Ord. 348 § 2, 1983; Ord. 239 § 4, 1977)
4.16.050 Effective date.
A. The effective date of the tax herein imposed pursuant to EWMC 4.16.010(A) shall be April 15, 1977, and such tax shall be due and payable to the city on such date and all days following, to be collected as provided in this chapter.
B. The effective date of the tax herein imposed pursuant to EWMC 4.16.010(B) shall be July 27, 1997, and such tax shall be due and payable to the city on such date and all days following, to be collected as provided in this chapter.
C. The effective date of the tax herein imposed pursuant to EWMC 4.16.010(C) shall be July 27, 1997, and such tax shall be due and payable to the city on such date and all days following, to be collected as provided in this chapter. (Ord. 98-16 § 1, 1998; Ord. 97-7 § 1, 1997; Ord. 239 § 7, 1977)
4.16.060 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punished as provided for in Chapter 1.20 EWMC. (Ord. 98-16 § 1, 1998; Ord. 97-7 § 1, 1997; Ord. 239 § 5, 1977)