Chapter 3.140


3.140.010    Imposition – Rate.

3.140.020    Purpose.

3.140.030    Audit required.

3.140.010 Imposition – Rate.

There is hereby levied and authorized to be collected an 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 the renting or leasing of real property, all of which said real property shall be within the City of Mountlake Terrace. For the purpose of this chapter 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. 1215 § 1, 1978).

3.140.020 Purpose.

All taxes levied and collected pursuant to this chapter shall be credited to a special fund in the City treasury. Such taxes shall be levied only for the purpose or purposes as authorized by Chapter 67.28 RCW. (Ord. 2273 § 1, 2001; Ord. 1215 § 2, 1978).

3.140.030 Audit required.

There shall be issued no business license for the operation of any business or revenues which are taxable hereunder unless the owner or operator thereof agrees in writing on such forms as may be provided by the City Clerk to furnish periodic returns of revenues and taxes due, as are provided hereinabove, and to agree to permit the audit of the financial records of the business at the expense of the operator thereof at least annually, and to abide by such regulations as may be adopted by ordinance to implement the provisions hereof. (Ord. 1215 § 3, 1978).