Chapter 5.35
LODGING TAX
Sections:
5.35.010 Imposition of special excise tax.
5.35.030 Administration and collection of tax.
5.35.040 Establishment of special fund – Purpose.
5.35.050 Violations – Penalties.
5.35.060 Effect of partial invalidity.
5.35.070 Effective date of tax.
5.35.010 Imposition of special excise tax.
For the purposes set forth in Chapter 67.28 RCW and pursuant to and in accordance therewith, there is imposed and levied a special excise tax of four 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; provided, that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes rental or lease of real property and not a mere license to use or to enjoy the same. [Ord. 4-74 § 1; Ord. 50-82 § 1.01; Ord. 16-97; Ord. 28-97].
5.35.020 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 thereof, as those definitions may have application to the tax imposed by this chapter, are adopted by this reference as the definitions for the tax herein levied. [Ord. 4-74 § 1].
5.35.030 Administration and collection of tax.
For the purposes of the tax levied herein:
A. The Department of Revenue of the state of Washington is designated as the agent of the city of Richland for the purposes of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 and 82.08.060 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 adopted.
D. The State of Washington Department of Revenue is empowered, on behalf of the city of Richland, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. [Ord. 4-74 § 1; Ord. 28-97].
5.35.040 Establishment of special fund – Purpose.
There is created a special fund in the city of Richland to be known as the hotel/motel tax fund. All taxes levied and collected under the provisions of this chapter shall be credited to the hotel/motel tax fund. Such taxes shall be levied and used only for the purposes specified in RCW 67.28.1815 as it now exists or as hereinafter amended in whole or part, and until withdrawn for use, the monies accumulated in such fund may be invested in interest-bearing securities by the finance director in any manner authorized by law. [Ord. 4-74 § 1; Ord. 50-82 § 1.02; Ord. 08-00; Ord. 2022-29 § 17].
5.35.050 Violations – Penalties.
Any person who has violated any provision of this chapter shall have committed a civil infraction subject to a civil penalty as set forth in RMC 10.02.050(E).
Provided, if the same violator has been found to have committed an infraction violation for the same or similar conduct two separate times, with the violations occurring at the same location and involving the same or similar sections of the Richland Municipal Code or other similar codes, the third or subsequent violation shall constitute a misdemeanor, punishable as provided in RMC 1.30.010 for criminal offenses. [Ord. 4-74 § 1; Ord. 50-82 § 1.03; Ord. 17-84; Ord. 06-10 § 1.09].
5.35.060 Effect of partial invalidity.
The invalidity of any article, section, subsection, provision, clause or portion thereof, 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 thereof not expressly held to be invalid shall continue in full force and effect. [Ord. 4-74 § 1].
5.35.070 Effective date of tax.
The effective date of the tax herein imposed shall be April 1, 1974, and such tax shall be due and payable to the city of Richland on such date and all days following, to be collected as heretofore provided. [Ord. 4-74 § 1].