Chapter 3.46
LODGING TAX
Sections:
3.46.010 Imposition of lodging excise tax.
3.46.030 Tax in addition to other taxes—Deduction.
3.46.040 Special fund—Use of revenue.
3.46.010 Imposition of lodging excise tax.
There is hereby levied and shall be collected a lodging excise tax on and after July 1, 2004. The special excise tax of four percent is levied on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, bed and breakfast facility, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from renting or leasing real property; provided, that it shall be presumed that the occupancy of real property for 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. 04-006 § 1, 2004)
3.46.020 Collection agency.
The payment of the special excise tax imposed by BGMC 3.46.010 shall be made by the persons responsible therefore to the Washington State Department of Revenue which shall perform the collection of such taxes on behalf of the city of Battle Ground, at no cost to the city, as provided in RCW 67.28.200. (Ord. 04-006 § 2, 2004)
3.46.030 Tax in addition to other taxes—Deduction.
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, that 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. 04-006 § 3, 2004)
3.46.040 Special fund—Use of revenue.
There is created a special fund for the purpose of receiving all revenues from taxes imposed under this chapter. The resources of the fund shall be used for the purpose of paying all or an part of the cost of tourist promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities, or under Chapter 39.34 RCW the city may agree to the utilization of revenue from taxes imposed under this chapter for the purposes of funding a multi-jurisdictional tourism-related facility, or for any other lawful purpose authorized in Chapter 67.28 RCW as currently enacted or as hereafter amended. (Ord. 04-006 § 4, 2004)
3.46.090 Violation.
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 of not more than three hundred dollars or by imprisonment for not more than ninety days, or by both such fine and imprisonment. (Ord. 04-006 § 5, 2004)