Chapter 3.08
TRANSIENT OCCUPANCY TAX
Sections:
3.08.030 Tax in addition to other fees or taxes.
3.08.040 Special fund created.
3.08.050 Administration and collection.
3.08.010 Imposition.
Pursuant to RCW 67.28.180, there is levied a special excise tax of two 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 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. 152-B §l, 1984)
3.08.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as now contained in RCW 82.08.010 and subsequent amendments thereto are adopted as the definitions for the tax levied in this chapter. (Ord. 152-B §2, 1984)
3.08.030 Tax in addition to other fees or taxes.
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 town; provided, however, that pursuant to RCW 67.08.190, 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 RCW Chapter 82.08. (Ord. 152-B §3, 1984)
3.08.040 Special fund created.
There is created a special fund in the treasury of the town. All such taxes collected 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, convention center, performing arts center, visual arts center facilities or any other such facilities, or to pay or secure the payment of all or any portion of the general obligation bonds or revenue bonds issued for such purpose, or purposes provided for in RCW Chapter 67.28, 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 uses as may from time to time be authorized for such taxes pursuant to statute. (Ord. 152-B §4, 1984)
3.08.050 Administration and collection.
For purposes of the tax levied in this chapter, it is further ordained as follows:
A. That the Department of Revenue of the State of Washington is designated as the agent of the town for the purposes of collection and administration;
B. That the administrative provisions contained in RCW 82.08.050 through 82.08.070, and in RCW Chapter 82.32 shall apply with respect to administration and collection by the Department of Revenue;
C. That all rules and regulations adopted by the Department of Revenue for the administration of RCW 82.08 are adopted and made a part of this chapter as if fully set forth;
D. That the Department of Revenue is authorized to prescribe and utilize such special forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 152-B §5, 1984)
3.08.060 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 a sum not to exceed five hundred dollars. Each day of violation will be considered a separate offense. (Ord. 152-B §6, 1984)