Chapter 3.36
LODGING TAX
Sections:
3.36.020 Additional tax levied.
3.36.040 Deduction from sales tax.
3.36.050 Special fund – Use of tax revenue.
3.36.070 Penalty for violation.
3.36.010 Basic tax levied.
Pursuant to RCW 67.28.180, there is hereby levied a special excise tax of two percent on the sale or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, bed and breakfast establishment or trailer camp and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property; provided, 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. 1200 § 1, 2002)
3.36.020 Additional tax levied.
Pursuant to RCW 67.28.181, there is hereby levied an additional excise tax of two percent on the sale or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, bed and breakfast establishment or trailer camp and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property; provided, 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. 1200 § 2, 2002)
3.36.030 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are hereby adopted as the definitions for the taxes levied herein. (Ord. 1200 § 3, 2002)
3.36.040 Deduction from sales tax.
The taxes herein levied shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the town; provided, however, that pursuant to RCW 67.28.1801, the tax levied under FHMC 3.36.010 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. 1200 § 4, 2002)
3.36.050 Special fund – Use of tax revenue.
There is hereby created a department in the town of Friday Harbor’s capital reserve fund to be known as the hotel/motel tax department. All taxes collected herein shall be placed in the capital reserve fund for hotel/motel tax and used solely for the purposes specified in RCW 67.28.1815, as amended from time to time. (Ord. 1200 § 5, 2002)
3.36.060 Administration.
For the purposes of collection and administration of the taxes levied herein, the following provisions shall apply:
A. The Department of Revenue of the State of Washington is hereby designated as the agent of the town of Friday Harbor for purposes of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070, and Chapter 82.32 RCW, shall apply with respect to administration and collection 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 hereby adopted and incorporated herein by reference.
D. The Department of Revenue is hereby authorized to prescribe and utilize such special forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 1200 § 6, 2002)
3.36.070 Penalty for violation.
A violation of this chapter is a Class 1 civil infraction, as defined and addressed in Chapter 1.18 FHMC, with each day a violation exists being subject to treatment as a separate violation. (Ord. 1532 § 1, 2014; Ord. 1200 § 7, 2002)