Chapter 5.10
ACCOMMODATION EXCISE TAX
Sections:
5.10.040 Administration and collection.
5.10.060 Special fund authorized.
5.10.010 Tax imposed.
There is levied a special 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 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. (Ord. 609 § 1, 1997; Ord. 347, 1988).
5.10.020 Definitions.
The meaning of the terms “seller,” “selling price,” “buyer,” “consumer,” and such other and further definitions contained in RCW 82.08.010, as now or hereafter amended, are adopted by this reference, for purposes of this chapter and the tax imposed hereby. (Ord. 347, 1988).
5.10.030 Payment of tax.
Any seller who is required to collect the tax imposed by this chapter shall pay over such tax to the Department of Revenue of the state of Washington. (Ord. 347, 1988).
5.10.040 Administration and collection.
For the purposes of the tax levied by this chapter:
A. The Department of Revenue of the state 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, each as now or hereafter amended, shall apply with respect to the administration and collection of this 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, as promulgated by the Washington Administrative Code (WAC) and as now or hereafter amended, are adopted by this reference.
D. The Department of Revenue is empowered on behalf of the city to prescribe such special forms and reporting procedures as the director of such department may deem necessary or convenient for the administration and collection of the tax. (Ord. 347, 1988).
5.10.050 No tax credit.
The tax authorized and imposed by this chapter is in addition to any other municipal or other tax authorized by law, except as specifically provided to the contrary. (Ord. 347, 1988).
5.10.060 Special fund authorized.
A. There is created a special fund in the budgeting and accounting records of the city, to be known as the “lodging tax fund.” All taxes levied and collected pursuant to the provisions of this chapter shall, upon receipt by the city, be credited to such fund. Such moneys as may be accumulated in the said fund shall be expended only upon majority vote of the city council, and for those purposes set forth in RCW 67.28.210, as now or hereafter amended.
B. Until expended for authorized purposes, moneys accumulated in the lodging tax fund may be invested in interest-bearing securities by the city clerk/treasurer in any manner authorized by law. (Ord. 347, 1988).
5.10.070 Violation – Penalty.
It is unlawful for any person, firm, corporation or other legal entity to violate or fail to comply with any of the provisions of this chapter. Any such person, firm, corporation or other legal entity violating any provision of this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by imprisonment for a maximum term fixed by the court not exceeding 90 days, or by a fine in an amount fixed by the court not exceeding $750.00, or by both such imprisonment and fine. Each separate period, sale or charge, for which a violation or failure to comply with this chapter occurs shall be and constitute a separate offense. (Ord. 347, 1988).