Chapter 4.49
Transient Occupancy Excise Tax
Sections:
4.49.030 Tax imposed additional to others.
4.49.040 Special fund created.
4.49.050 Administration--Collection of taxes.
4.49.010 Imposed--Purpose.
(a) There is created a two percent sales tax as provided in this chapter.
(b) There is levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, 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; 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 to enjoy the same. (Ord. 1278 §1(part), A, 1989).
4.49.020 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. 1278 §1B, 1989).
4.49.030 Tax imposed additional to others.
The tax 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 city of Montesano. (Ord. 1278 §1C, 1989).
4.49.040 Special fund created.
There is created a special fund or account within the budgeting system of the city of Montesano. All taxes collected herein shall be placed in such fund or account for the purpose of the promotion of tourism and such other purposes as may be from time to time allowed by the statutes of the state of Washington, the authority of which is the basis for the enactment of this chapter. The moneys shall further be capable of being utilized to pay or secure the payment of all or any portion of general obligation or revenue bonds issued for the purposes specified in this chapter and, until withdrawn for use, the moneys accumulated in such fund or account may be invested in such investments as may be authorized by law. The promotion of tourism shall include, but not be limited to, the acquisition, construction, and operation of facilities, the publicizing of Montesano and its immediate environs, and such other actions and activities as may be reasonably deemed to accomplish the purposes of this chapter. (Ord. 1278 §1D, 1989).
4.49.050 Administration--Collection of taxes.
For the purpose of the tax levied herein:
(1) The Department of Revenue of the state of Washington is designated as the agent of the city of Montesano for the purpose of collection and administration.
(2) The administrative provisions contained by RCW 82.08.050 through 82.08.070 and in RCW Chapter 82.31 shall apply with respect to administration and collection by the Department.
(3) All rules and regulations adopted by -the Department of Revenue for the administration of RCW Chapter 82.08 are adopted.
(4) The Department is empowered, on behalf of the city of Montesano, to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 1278 §1E, 1989).
4.49.060 Violation--Penalty.
Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted pursuant to the chapter shall, upon conviction, be punished as provided in Chapter 1.08 of this code. Each day of the violation may be considered a separate offense to the extent allowed by law. (Ord. 1278 §1F, 1989).