Chapter 3.16
SKAGIT COUNTY SPECIAL EXCISE TAX
Sections:
3.16.010 Imposition of special excise tax.
3.16.030 Administration and collection of tax.
3.16.050 Effect of partial invalidity.
3.16.060 Effective date of tax.
3.16.070 Lodging and tax advisory committee.
3.16.010 Imposition of special excise tax.
(1) There is hereby imposed a special excise tax of two (2) 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 renting or leasing real property; provided, that it shall be presumed that the occupancy of real property for a continuous period of one (1) month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same.
(2) In addition to that tax imposed and levied at subsection (1) of this section, the Skagit County Board of Commissioners acting under the authority of RCW 67.28.181 hereby imposes and levies a special excise of two (2) 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 renting or leasing real property; provided, that it shall be presumed that the occupancy of real property for a continuous period of one (1) month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same. (Ord. O20030031)
3.16.020 Definitions.
The definitions of the terms “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, as those definitions may have application to the tax imposed by this Chapter, are hereby adopted by this reference as the definitions for the tax herein levied.
3.16.030 Administration and collection of tax.
For the purposes of the tax levied herein:
(1) The Department of Revenue of the State of Washington is hereby designated as the agent of Skagit County for the purposes of collection and administration.
(2) The administrative provisions contained in RCW 82.08.050 through RCW 82.08.070 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.
(3) All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are hereby adopted.
3.16.040 Violation—Penalties.
It shall be unlawful for any person, firm or corporation to violate or fail to comply with any of the provisions of this Chapter. Every person convicted of a violation of any provision of this Chapter shall be punished by a fine of not more than three hundred dollars ($300.00) or by imprisonment for not more than ninety (90) days, or both such fine and imprisonment. Every firm or corporation convicted of a violation of any provision of this Chapter shall be punished by a fine of not more than three hundred dollars ($300.00).
3.16.050 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.
3.16.060 Effective date of tax.
The effective date of the tax herein imposed shall be August 1, 1976, and such tax shall be due and payable to Skagit County on such date and all dates following, to be collected as heretofore provided. (Ord. 6905, 1976; 44 CJ 463)
3.16.070 Lodging and tax advisory committee.
A lodging tax advisory committee (LTAC) is hereby established and created by the Skagit County Commissioners. The purpose of the LTAC is to perform the duties of a lodging tax advisory committee as outlined under RCW 67.28.1817 and also to be an ongoing advisory committee to the Board of Commissioners with duties as described in this Chapter or as directed by the Board of Commissioners.
(1) Membership. The LTAC shall be comprised of five (5) members, each appointed by the Board of Commissioners, as follows:
(a) One (1) member shall be a Skagit County Commissioner, who shall serve as chair.
(b) Two (2) members shall be representatives of businesses required to collect tax under this Chapter.
(c) Two (2) members shall be persons involved in activities authorized to be funded by revenue received under this Chapter.
(2) Duties. The LTAC shall review and comment on any proposal by the Board of Commissioners for increase in the rate of the tax imposed under this Chapter, the repeal of an exemption from a tax imposed under this Chapter, or a change in the use of revenue received under this Chapter. The LTAC shall submit comments on any such proposal to the County Commissioners and shall include an analysis of the extent to which the proposal will accommodate activities for tourists or increase tourism, and the extent to which the proposal will affect the long-term stability of the lodging tax fund created under this Chapter.
The LTAC should submit its comments on the proposal as soon as possible after its receipt of the proposal. However, failure of the LTAC to submit comments shall not prevent the Board of Commissioners from acting on the proposal once forty-five (45) days have elapsed since the proposal was submitted to the LTAC. The Board of Commissioners is not required to submit an amended proposal to the LTAC.
In addition to the foregoing, the LTAC will submit a report to the County Administrator as to whether the proposed budget for lodging tax revenue and lodging fund expenditures is consistent with long-term stability of the lodging tax fund. (Ord. O20030025)