Chapter 3.30
LODGING EXCISE TAX
Sections:
3.30.010 Lodging excise tax imposed.
3.30.010 Lodging excise tax imposed.
Pursuant to RCW 67.28.182, the Town of Wilkeson hereby imposes a special excise tax in the amount 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, or the granting of any similar license to use real property as distinguished from the renting or leasing of real property. For the purpose of this tax, 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 to enjoy the same. [Ord. 90.10 § 1, 1990].
3.30.020 Remittance.
Any seller, as defined in RCW 82.08.010, who is required to collect any tax under this section shall pay such tax on behalf of the Town of Wilkeson to the Department of Revenue, who shall collect said tax for the Town pursuant to RCW 67.28.200. The tax shall be paid no later than thirty (30) days following the end of each quarter. [Ord. 90.10 § 2, 1990].
3.30.030 Purpose of funds.
There is hereby created a visitor promotion fund, and all monies collected from the excise tax herein shall be deposited in said fund, and shall be used only for the purpose of visitor and convention promotion and development. [Ord. 90.10 § 3, 1990].