Chapter 3.34
LODGING TAX

Sections:

3.34.010    Imposition of tax.

3.34.020    County tax credit.

3.34.030    Department of Revenue designated as agent.

3.34.040    Sales tax deduction.

3.34.050    Administration and collection of tax.

3.34.060    Special fund created – Purposes enumerated.

3.34.070    Penalties.

3.34.080    Severability.

3.34.090    Effective date of tax.

3.34.100    Lodging tax advisory committee.

3.34.010 Imposition of tax.

There is hereby 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, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property; provided, however, 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 enjoy the same. [Ord. 2010 § 1, 1978].

3.34.020 County tax credit.

Pursuant to RCW 67.28.180(2)(a), any county ordinance or resolution adopted pursuant to Chapter 67.28 RCW shall contain a provision allowing a credit against the county tax for the full amount of the city tax imposed herein upon the same taxable event. [Ord. 2010 § 1, 1978].

3.34.030 Department of Revenue designated as agent.

The Washington State Department of Revenue is hereby designated as the agent of the city of Edmonds for the purposes of collection and administration of the tax levied herein at no cost to the city. [Ord. 2010 § 1, 1978].

3.34.040 Sales tax deduction.

Any seller required to collect the tax herein imposed by the city shall pay over such tax for the benefit of the city as set forth above and such tax shall be deducted from the amount of such tax the seller would otherwise be required to collect and to pay over to the State Department of Revenue for the benefit of the state. [Ord. 2010 § 1, 1978].

3.34.050 Administration and collection of tax.

All definitions, rules, and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are hereby adopted for the purposes of administration and collection of the tax levied herein. [Ord. 2010 § 1, 1978].

3.34.060 Special fund created – Purposes enumerated.

There is hereby created a special fund to be known as the “tourism promotion fund.” All taxes levied hereunder shall be placed in said fund for the purpose of paying all or any part of the cost of tourism, promotion, acquisition of tourism-related facilities, or the operation of tourism-related facilities in accordance with the definitions of the terms tourism, tourism promotion, and tourism-related facility as such terms are defined in RCW 67.28.080. The monies accumulated in said fund may be invested in interest-bearing securities by the city finance director in any manner authorized by law. The city council may agree to the utilization of revenue from taxes imposed under this chapter for the purposes of funding a multi-jurisdictional tourism-related facility. [Ord. 3166 § 1, 1997; Ord. 2539, 1985; Ord. 2010 § 1, 1978].

3.34.070 Penalties.

Any person violating or failing to comply with any of the provisions of this ordinance or any rule or regulation adopted by reference herein, shall be guilty of a misdemeanor and upon conviction thereof, shall be punished as set forth in ECC 5.50.020. [Ord. 2010 § 1, 1978].

3.34.080 Severability.

If any section, subsection, clause, phrase or word of this chapter or any provision adopted by reference herein is for any reason held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the remaining portions of this chapter or any provision adopted by reference herein. [Ord. 2010 § 1, 1978].

3.34.090 Effective date of tax.

The tax herein levied shall be effective on the first day of August, 1978, and shall be collected by the State Department of Revenue and distributed to the city pursuant to applicable rules and regulations of said Department of Revenue. [Ord. 2010 § 1, 1978].

3.34.100 Lodging tax advisory committee.

An increase in the rate of a tax imposed under this chapter, repeal of an exemption from the tax imposed, or change in the use of revenue received shall be submitted to the lodging tax advisory committee for review and comment at least 45 days before final action on or passage of the proposal by the city council. The advisory committee shall submit comments on the proposal in a timely manner after having afforded the public an opportunity for comment. Such comments may be written or oral; provided, however, that the advisory committee shall hold at least one meeting where the oral comments of the public are received and considered. The comments of the committee shall include an analysis of the extent to which the proposal will accommodate activities for tourists or increased tourism, and the extent to which the proposal will affect the long-term stability of the fund created pursuant to ECC 3.34.060. Failure of the advisory committee to timely submit, prior to final action on or passage of the proposal, shall not prevent the city from acting on the proposal. In the event the city council, in its sole discretion, deems it appropriate to amend the proposal, it is not required by Chapter 67.28 RCW to resubmit such proposal to the advisory committee. [Ord. 3166 § 2, 1997].