Chapter 3.44


3.44.010    Imposed.

3.44.020    Definitions.

3.44.030    Tax imposed additional to others.

3.44.040    Special fund created.

3.44.050    Administration and collection of tax.

3.44.060    Violation—Penalty.

3.44.070    Severability.

3.44.010 Imposed.

There is levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging that is subject to tax under RCW Chapter 82.08. The tax imposed under RCW Chapter 82.08 applies to 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 a rental or lease of real property and not a mere license to use or to enjoy the same. (Ord. 1511-1298 § 1, 1998: Ord. 1479-0997 § 1 (part), 1997: Ord. 996 § 1, 1979)

3.44.020 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. 1479-0997 § 1 (part), 1997: Ord. 996 § 2, 1979)

3.44.030 Tax imposed additional to others.

The tax levied in this chapter 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 Shelton; provided, however, that the first two percent 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 RCW Chapter 82.08. (Ord. 1479-0997 § 1 (part), 1997: Ord. 996 § 3, 1979)

3.44.040 Special fund created.

There is created a special fund in the treasury of the city of Shelton. All such taxes collected under this chapter shall be placed in this special fund to be used solely for the purpose of paying all or any part of the cost of the cost of tourist promotion, acquisition of tourist-related facilities, or operation of tourist-related facilities or to pay for any other uses as authorized in RCW Chapter 67.28. (Ord. 1479-0997 § 1 (part), 1997: Ord. 996 § 4, 1979)

3.44.050 Administration and collection of tax.

For the purpose of the tax levied in this chapter:

A.    The Department of Revenue is designated as the agent of the city for the purpose of collection and administration of the tax.

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

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

D.    The Department of Revenue is authorized to prescribe such forms and reporting procedures as the Department of Revenue may deem necessary and appropriate. (Ord. 1479-0997 § 1 (part), 1997: Ord. 996 § 5, 1979)

3.44.060 Violation—Penalty.

It is unlawful for any person, firm or corporation to violate or fail to comply with the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be punished by a fine in a sum not to exceed five hundred dollars. Each day of violation will be considered a separate offense. (Ord. 1479-0997 § 1 (part), 1997: Ord. 996 § 6, 1979)

3.44.070 Severability.

The invalidity of any article, section, subsection, provision, clauses or portion of this chapter 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. 1479-0997 § 1 (part), 1997)