Chapter 3.48


3.48.010    Definitions.

3.48.020    Imposition.

3.48.030    Collection and administration.

3.48.040    Fund created.

3.48.010 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 adopted by this reference as the definitions of the tax levied in this chapter. (Ord. 569 § 2, 1980).

3.48.020 Imposition.

For the purposes set forth in Chapter 67.28 RCW, as amended, the city imposes and levies a special excise tax of four percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, 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 month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same. (Ord. 942 § 1, 2000; Ord. 914 § 1, 1999; Ord. 569 § 1, 1980).

3.48.030 Collection and administration.

For the purpose of the tax levied in this chapter:

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

B. The administrative provisions contained in RCW 82.08.050 through 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.

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

D. The State Department of Revenue is empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 569 § 3, 1980).

3.48.040 Fund created.

There is created a special fund in the city, in which to deposit all taxies levied and collected pursuant to Chapter 67.28 RCW. Such taxes shall be levied only for the purposes authorized by Chapter 67.28 RCW and such taxes may be used for any purpose authorized by Chapter 67.28 RCW as it is now enacted or as hereinafter amended. Until withdrawn for an authorized use, the moneys accumulated in such fund may be invested in interest-bearing securities or such other investments as authorized by law. (Ord. 904 § 2, 1999).