Chapter 3.40
TRANSIENT RENTAL INCOME TAX
Sections:
3.40.020 Payable – Collection.
3.40.030 Fund created – Purpose.
3.40.010 Levied – Defined.
There is hereby levied a transient rental income excise tax of two percent effective July 1, 1989, upon all such income derived from transient rental businesses located within the city of Entiat. “Transient rental income” shall be that income derived from the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and granting of any similar license to use real property; provided, that “transient rental income” shall not apply to the renting or leasing of real property and 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, so as not to constitute “transient rental income.” (Ord. 364 § 1, 1989)
3.40.020 Payable – Collection.
The excise tax herein imposed shall be paid by any seller required to collect such tax for the state of Washington, Department of Revenue, which shall collect such taxes on behalf of the city of Entiat pursuant to the provisions of Chapter 67.28 RCW. (Ord. 364 § 2, 1989)
3.40.030 Fund created – Purpose.
A special budget fund in the treasury of the city of Entiat shall be established for the receipt of transient rental income tax, wherein all receipts from the tax herein imposed shall be deposited and from which all disbursements of such tax receipts shall be made. The monies received from such transient rental income tax and deposited to the fund established shall be used only for the purposes of paying all or any part of the cost of acquisition, construction or operation of stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts center facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes under the provisions of Chapter 67.28 RCW and amendments thereto and to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, or for such other uses as may from time to time be authorized by such taxes pursuant to Chapter 67.28 RCW and amendments thereto. (Ord. 364 § 3, 1989)