Chapter 3.32
LODGING TAX
Sections:
3.32.020 Imposition of the tax.
3.32.040 Tax imposed additional to others.
3.32.050 Special fund created.
3.32.060 Administration and collection of taxes.
3.32.080 Penalty for violations.
3.32.010 Levied.
There is hereby levied a special excise tax of two percent (2%) pursuant to Chapter 67.28 RCW et al. and as herein provided. (Ord. 511 § 1, 2024).
3.32.020 Imposition of the tax.
There is hereby levied a special excise tax of two percent (2%) pursuant to Chapter 67.28 RCW upon the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, short-term rental and any other form of lodging subject to tax under Chapter 82.08 RCW et al. (Ord. 511 § 1, 2024).
3.32.030 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 adopted as the definitions for the tax levied herein. (Ord. 511 § 1, 2024).
3.32.040 Tax imposed additional to others.
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 town; provided, 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 et al. (Ord. 511 § 1, 2024).
3.32.050 Special fund created.
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 et al., as now or hereafter amended. (Ord. 511 § 1, 2024).
3.32.060 Administration and collection of taxes.
For the purpose of the tax levied herein:
(A) The Department of Revenue of the state of Washington is hereby designated as the agent of the town of Index for the purpose of collection and administration.
(B) The administrative provisions contained in RCW 82.08.050 through 82.08.070 and Chapter 82.08 RCW et al. shall apply to the administration and collection of the tax 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.
(D) The Department is hereby empowered, on behalf of the town of Index, to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 511 § 1, 2024).
3.32.080 Penalty for violations.
Any person violating or failing to comply with any of the provisions of this section or any lawful rule or regulation adopted thereto, upon conviction thereof, shall be punished by an infraction of a sum not to exceed two hundred fifty dollars ($250.00). Each day of violation will be considered a separate offense. (Ord. 511 § 1, 2024).