Chapter 3.20
TRANSIENT OCCUPANCY TAX
Sections:
3.20.030 Tax additional to other tax or fee.
3.20.040 Special fund created.
3.20.050 Administration and collection.
3.20.010 Imposed.
There is hereby levied an excise tax of four percent on the sale of, or charge made for, the furnishing of lodging that is subject to tax under Chapter 82.08 RCW, as authorized by RCW 67.28.180 and SSB 5867, enacted as Chapter 452, Laws of 1997, codified as RCW 67.28.181. The tax is made for the furnishing of lodging by a hotel, motel, or short-term rental, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. 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. 1058 § 2 (Exh. B), 2019; Ord. 791 § 2, 2000; Ord. 783, 1999; Ord. 753 § 1, 1997; Ord. 750, 1997; Ord. 425, 1984)
3.20.020 Definitions.
A. 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.
B. The definition for “short-term rental” is set forth in Section 18.01.040. (Ord. 1058 § 2 (Exh. B), 2019; Ord. 425, 1984)
3.20.030 Tax additional to other tax or fee.
The tax levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the city; provided, however, that the first two percent of the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and to pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 1058 § 2 (Exh. B), 2019; Ord. 753 § 1, 1997; Ord. 750, 1997; Ord. 425, 1984)
3.20.040 Special fund created.
There is created a special fund in the city, known as the “tourism fund,” 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 and/or other uses as authorized in Chapter 67.28 RCW, as now or hereafter amended. (Ord. 1058 § 2 (Exh. B), 2019; Ord. 753 § 1, 1997; Ord. 750, 1997; Ord. 425, 1984. Formerly 3.20.050)
3.20.050 Administration and collection.
For the purpose of the tax levied in this chapter:
A. The Department of Revenue of the state is designated as the agent of the city for the purpose of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply with respect to administration and collection by the Department.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.
D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 1058 § 2 (Exh. B), 2019; Ord. 753 § 1, 1997; Ord. 750, 1997; Ord. 425, 1984. Formerly 3.20.060)
3.20.060 Violation – Penalty.
Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant thereto shall upon conviction be punished by a fine in a sum not to exceed $500.00. Each day of violation will be considered a separate offense. (Ord. 1058 § 2 (Exh. B), 2019; Ord. 425, 1984. Formerly 3.20.070)