Chapter 3.27
HOTEL/MOTEL EXCISE TAX

Sections:

3.27.010    Adoption.

3.27.020    Definitions.

3.27.030    Tax in addition to other taxes and fees.

3.27.040    Special fund created for tourism.

3.27.050    Department of Revenue to collect and administer.

3.27.060    Penalties for violation.

3.27.010 Adoption.

There is levied a special excise tax of seven percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The lodging subject to tax under Chapter 82.08 RCW is 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 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. Lodging facilities having 25 or fewer units shall be exempt from the collection of three percent of the tax imposed under this chapter. (Ord. 814 § 1, 1999; Ord. 809 § 2, 1998).

3.27.020 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 adopted as the definitions for the tax levied in this chapter. (Ord. 809 § 2, 1998).

3.27.030 Tax in addition to other taxes and fees.

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, the first two percent of 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. 809 § 2, 1998).

3.27.040 Special fund created for tourism.

There is created a special fund in the treasury of the city and all taxes collected under this chapter shall be placed in this special fund to be used solely for the purpose of paying all or any part of the cost of tourist promotion, acquisition of tourism related facilities, or operation of tourism related facilities, or to pay for any other uses as authorized in Chapter 67.28 RCW, as now or hereafter amended. (Ord. 809 § 2, 1998).

3.27.050 Department of Revenue to collect and administer.

For the purposes of the tax levied in this chapter:

A. The Department of Revenue is designated as the agent of the city for the purposes of collection and administration of the tax.

B. The Department of Revenue follows the administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW in the administration and collection of the tax, as well as all rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW.

C. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 809 § 2, 1998).

3.27.060 Penalties for violation.

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 civil penalty in a sum not to exceed $500.00. Each day of violation shall be considered a separate offense. (Ord. 809 § 2, 1998).