3.24.010    Tax imposed.

3.24.020    Definitions.

3.24.030    Tax – Additional to other fees and taxes.

3.24.040    Tourism/Visitor Fund.

3.24.050    Administration and collection.

3.24.060    Violation – Penalty.

3.24.070    Severability.

3.24.010 Tax imposed.

There is levied a special excise tax of four percent (4%) on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, 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. 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 03-118 §2; Ord 97-15 §1, 1997; Ord 97-13 §2)

3.24.020 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 03-118 §2; Ord 97-13 §2)

3.24.030 Tax – Additional to other fees and taxes.

The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the City; provided, the first two percent (2%) of the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord 03-118 §2; Ord 97-13 §2)

3.24.040 Tourism/Visitor Fund.

The moneys collected upon the levy of the tax created by this chapter shall be deposited into the Tourism/Visitor Fund, for use according to QMC 3.50.110. (Ord 03-118 §2; Ord 97-13 §2)

3.24.050 Administration and collection.

For the purposes of the tax levied in this chapter:

A. The Washington Department of Revenue is designated as the agent of the City for the purposes of collection and administration of the tax.

B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply to administration and collection of the tax by the Washington Department of Revenue.

C. All rules and regulations adopted by the Washington Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.

D. The Washington Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Washington Department of Revenue may deem necessary and appropriate. (Ord 03-118 §2; Ord 97-13 §2)

3.24.060 Violation – Penalty.

Any person, firm or corporation violating the provisions of this chapter shall be deemed to have committed a civil infraction and shall incur a cumulative C-1 penalty for each day, or portion of a day, from the date set for correction thereof, pursuant to this chapter, until the violation is corrected. (Ord 03-118 §2; Ord 97-13 §2)

3.24.070 Severability.

The invalidity of any article, subsection, provision, clause or portion of this chapter or of the statutes adopted by reference herein, or the invalidity of the application thereof to any person or circumstance, shall not affect the validity of the remainder of this chapter or the validity of its application to other persons or circumstances, and all other articles, sections, subsections, provisions, clauses or portions of this chapter or the statutes adopted by reference herein not expressly held to be invalid, shall continue in full force and effect. (Ord 03-118 §2; Ord 97-13 §2)