Chapter 5.99
LODGING TAX

Sections:

5.99.010    Levied.

5.99.020    Additional tax.

5.99.030    Definitions.

5.99.040    Additional to other taxes.

5.99.050    Fund created.

5.99.060    Administration.

5.99.070    Violation – Penalty.

5.99.010 Levied.

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 Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. 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. The four percent excise tax levied in this section is a re-enactment of the two percent excise tax levied by Ordinance No. 2160, effective August 1, 1974, and a re-enactment of the two percent excise tax levied by Ordinance No. 3137, effective September 1, 1995. (Ord. 98-44 § 1; Ord. 97-12 § 1)

5.99.020 Additional tax.

In addition to the four percent excise tax levied in WCC 5.99.010, there is levied an additional excise tax of two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The additional two percent excise tax on the sale of or charge made for the furnishing of lodging imposed by this section shall be imposed under the same terms and conditions as the four percent excise tax imposed in WCC 5.99.010. (Ord. 98-44 § 2; Ord. 97-12 § 2)

5.99.030 Definitions.

The definitions of “selling price,” “seller,” “consumer,” and all other definitions 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. 98-44 § 3; Ord. 97-12 § 3)

5.99.040 Additional to other taxes.

The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the city; provided, 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 Chapter 82.08 RCW. (Ord. 98-44 § 4; Ord. 97-12 § 4)

5.99.050 Fund created.

There is created a special fund in the treasury of the city and all 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 tourist promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or to pay for any other uses as authorized in Chapter 67.28 RCW as now or hereafter amended; provided, however, that 20 percent of the tax levied and collected under WCC 5.99.010 shall be used for the purpose of advertising and marketing tourism for the greater Wenatchee area and 30 percent of the tax levied and collected under WCC 5.99.010 shall be used for the purpose of analysis, planning, engineering, and/or for the design, expansion and construction of public facilities relating to tourism promotion. It is further provided that 80 percent of the tax levied and collected under WCC 5.99.020 be used solely for tourist promotion. (Ord. 98-44 § 5; Ord. 97-12 § 5)

5.99.060 Administration.

For the purposes of the tax levied in this chapter:

(1) The Department of Revenue is designated as the agent of the city for the purposes of collection and administration of the tax.

(2) The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply 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 adopted by reference.

(4) The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 98-44 § 6; Ord. 97-12 § 6)

5.99.070 Violation – Penalty.

It is 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 in a sum not to exceed $500.00. Each day of violation shall be considered a separate offense. (Ord. 98-44 § 7; Ord. 97-12 § 7)