Chapter 3.10
EXCISE TAX ON SALE OR FURNISHING OF LODGINGS

Sections:

3.10.010    Imposition – Amount – Statutory authority.

3.10.020    Definitions adopted by reference.

3.10.030    Administration and collection.

3.10.040    Fund created – Source and expenditure of monies.

3.10.050    Violation – Penalty.

3.10.010 Imposition – Amount – Statutory authority.

In imposition of a special excise tax for the purposes set forth in Chapter 34, Laws of 1973 Second Executive Session, being RCW 67.28.120, the city council of Lynnwood, being the legislative and governing body of said city, does hereby impose and levy a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and the granting of any similar license to use real property as distinguished from renting or leasing 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 property and not a mere license to use or enjoy the same. (Ord. 972 § 1, 1978)

3.10.020 Definitions adopted by reference.

The definitions of the terms “selling price,” “seller,” “buyer,” “consumer” and all other definitions are now contained in RCW 82.08.010 and subsequent amendments thereto, as those definitions may have application to the tax imposed by this chapter, are hereby adopted by this reference as the definitions for the tax herein levied. (Ord. 972 § 2, 1978)

3.10.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the following:

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

B. The administrative provisions contained in RCW 82.08.070, and those administrative provisions contained in Chapter 82.32 RCW, shall apply with respect to 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 State Department of Revenue is hereby empowered, on behalf of the city of Lynnwood, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 972 § 3, 1978)

3.10.040 Fund created – Source and expenditure of monies.

There is created a special fund in the treasury of the city to be known as the “public stadium facilities and/or convention center facilities fund.” All taxes levied and collected under the provisions of this chapter shall be credited to said fund. Such taxes shall be levied and used only for the purpose of paying all or any part of the cost of acquisition, construction or operation of said 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 as specified in Chapter 34, Laws of 1973, 2nd Executive Session, or for any purpose permitted by Chapter 67.28 RCW. Until withdrawn for use, the monies accumulated in such fund may be invested in interest-bearing securities by the treasurer of the city in any manner authorized by law. (Ord. 972 § 4, 1978)

3.10.050 Violation – Penalty.

A. 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 shall be punished by a fine of not more than $300.00 or by imprisonment for not more than 90 days, or by both such fine and imprisonment.

B. Every firm or corporation convicted of a violation of any provision of this chapter shall be punished by a fine of not more than $300.00. (Ord. 972 § 5, 1978)