Chapter 3.40
LODGING EXCISE TAX

Sections:

Article I. Lodging Excise Tax

3.40.010    Levied.

3.40.020    Definitions.

3.40.030    Additional to other taxes – Collection and administration.

3.40.040    Use of proceeds.

3.40.050    Violation – Penalty.

Article II. Additional Lodging Excise Tax

3.40.060    Imposition.

3.40.070    Definitions.

3.40.080    Additional tax.

3.40.090    Administration and collection.

3.40.100    Special fund.

3.40.110    Tax credit.

3.40.120    Violation – Penalty.

Article I. Lodging Excise Tax

3.40.010 Levied.

RCW 67.28.180 enables counties and cities to levy a special excise tax of not to exceed two percent on the sale or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of similar license to use real property, as distinguished from 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 enjoy the same; consequently, there is levied said special excise tax of two percent on the sale of or charge made for furnishing of lodging as authorized pursuant to RCW 67.28.180, and as specifically described above and herein. (Amendment No. 1 to Ord. 80-5, 1980; Ord. 80-5 § 309.010, 1980).

3.40.020 Definitions.

All definitions as defined and are a part of RCW 82.08.010 and any amendment thereto are to be part of this article and as such part are hereby adopted. (Ord. 80-5 § 309.020, 1980).

3.40.030 Additional to other taxes – Collection and administration.

All tax hereby levied shall be in addition to any tax or permit fee now imposed by any other Okanogan County ordinance; providing, however, that such tax shall be deducted from the amount of tax the seller would otherwise be required to collect and to pay to the State Tax Commission under Chapter 82.08 RCW. The Department of Revenue, State of Washington is hereby designated as the agent of Okanogan County for the purpose of collection and administration. (Ord. 80-5 § 309.030, 1980).

3.40.040 Use of proceeds.

All tax received from the imposition of this two percent shall be placed in a special fund for the purpose of paying all or part of the cost of acquisition, construction or operating of stadium 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 under the provision of Chapter 67.28 RCW and any amendments thereto, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and to encourage tourist expansion, or to be used for any other purpose that may in the future be allowed under Chapter 67.28 RCW and any amendments thereto. (Ord. 80-5 § 309.040, 1980).

3.40.050 Violation – Penalty.

Any person, firm or corporation failing to comply with the provisions of this article shall be punishable by a fine of $500.00. (Ord. 80-5 § 309.050, 1980).

Article II. Additional Lodging Excise Tax

3.40.060 Imposition.

There is hereby levied, for collection commencing July 1, 1998, 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 similar license to use real property, as distinguished from renting or leasing of real property. For the purpose of this tax, 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. (Res. 51-98 § 1, 1998).

3.40.070 Definitions.

The definitions of selling price, seller, buyer, consumer and all other definitions as are now contained in RCW 82.08.010, and any other subsequent amendments thereto, are hereby adopted and incorporated by reference herein. (Res. 51-98 § 2, 1998).

3.40.080 Additional tax.

The tax herein levied shall be in addition to any license fee or any other tax imposed or levied pursuant to law or any other resolution or ordinance of Okanogan County. (Res. 51-98 § 3, 1998).

3.40.090 Administration and collection.

A. The tax levied herein shall be collected by the Washington State Department of Revenue pursuant to Chapter 67.28 RCW, and the Department of Revenue is hereby authorized to collect and administer the tax imposed herein on behalf of Okanogan County.

B. The administrative provisions contained in RCW 82.08.050 through 82.08.060 and in Chapter 82.32 RCW, and any subsequent amendments thereto 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 and collection of the special excise taxes imposed herein are adopted by reference.

D. The Department of Revenue is hereby authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate to fulfill its responsibilities in connection with this article. (Res. 51-98 § 4, 1998).

3.40.100 Special fund.

All tax collected pursuant to this article shall be placed in the Okanogan County Treasury Stadium/Tourist Fund 126 to be used by Okanogan County solely for the purpose of paying all or part of the cost of tourism marketing and promotion, acquisition or operation of tourism-related facilities, or any other uses authorized in Chapter 67.28 RCW, as now existing or hereafter amended. Until withdrawn for use, the moneys accumulated in such fund or funds may be invested by the Okanogan County treasurer in any manner authorized by law. (Res. 51-98 § 5, 1998).

3.40.110 Tax credit.

In the event that a tax is levied by any city or town authorized to levy this special excise tax pursuant to Chapter 67.28 RCW, the full amount imposed by said city tax shall be a credit against the amount levied herein upon the same taxable event; provided, that the amount of said credit shall not exceed two percent of the applicable sale or charge. (Res. 51-98 § 6, 1998).

3.40.120 Violation – Penalty.

It is unlawful for any person, firm or corporation to violate or fail to comply with any of the provisions of this article. Any person convicted of a violation of any provision of this article shall be punished by a fine in a sum not to exceed $500.00. Each day of violation shall be considered a separate offense. (Res. 51-98 § 7, 1998).