Chapter 3.28
TRANSIENT OCCUPANCY TAX
Sections:
3.28.030 Tax deemed in addition to license fee or other taxes.
3.28.040 Fund created – Use of funds.
3.28.050 Administration and collection.
3.28.010 Levied – Amount.
Pursuant to RCW 67.28.180, there is levied 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 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 enjoy the same. [Ord. 1973 § 1, 1999; Ord. 1435 § 1, 1984.]
3.28.020 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, be, and they are adopted as the definitions for the tax levied in this chapter. [Ord. 1435 § 2, 1984.]
3.28.030 Tax deemed in addition to license fee or other taxes.
The tax levied herein shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the City; provided, however, that pursuant to RCW 67.28.190, such tax shall be deducted from the amount of tax the seller would otherwise be required to collect and to pay to the State Tax Commission under the provisions of Chapter 82.08 RCW. [Ord. 1435 § 3, 1984.]
3.28.040 Fund created – Use of funds.
There is created a special fund in the treasury of the City that all such taxes herein shall be placed in such fund for the purpose of paying all or any part of the costs of acquisition, construction or operation of stadium facilities, convention center facilities, performing arts center facilities and/or visual arts center facilities, or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes under the provisions of Chapter 67.28 RCW, and amendments thereto, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourism expansion or for such other use or uses as may from time to time be authorized for such taxes pursuant to Chapter 67.28 RCW and amendments thereto. [Ord. 1435 § 4, 1984.]
3.28.050 Administration and collection.
For the purposes of the tax levied herein in this chapter:
A. The Department of Revenue of the State of Washington is designated as the agent of the City for the purpose of collection and administration;
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070, and as contained in Chapter 82.32 RCW, shall apply with respect to the administration and collection by said Department;
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted;
D. The Department of Revenue is authorized to prescribe and utilize such special forms and procedures as the Department may deem necessary and appropriate. [Ord. 1435 § 5, 1984.]
3.28.060 Violation – Penalty.
Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant hereto shall, upon conviction, be punished by a fine in the sum not to exceed $500.00. Each day of violation will be considered a separate offense. [Ord. 1435 § 6, 1984.]