Chapter 3.64
LODGING TAX FUND
Sections:
3.64.010 ADMINISTRATIVE PROVISIONS.
3.64.050 TAX - ADDITIONAL TO OTHERS.
3.64.060 FUND CREATED - USE OF FUNDS.
3.64.070 TAX - ADMINISTRATION AND COLLECTION.
3.64.010 ADMINISTRATIVE PROVISIONS.
The provisions contained in Chapter 3.86 BMC entitled "Administrative Provisions for Taxes" shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. (Ord. 5001 §2 (part), 2007)
3.64.020 TAX - GENERALLY.
There is levied a two (2) percent special excise tax to be reimbursed to the City from the State sales tax as provided in RCW 67.28.180 and there is levied an additional two (2) percent special excise tax as provided in RCW 67.28.181. (Ord. 5001 §2 (part), 2007: Ord. 4633, Amended, 08/08/1998; Ord. 3119 §1 (in part), 1974. Formerly 3.64.010)
3.64.030 TAX - IMPOSITION.
As provided above there is levied a special excise tax of four (4) 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 (1) month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same. (Ord. 5001 §2 (part), 2007: Ord. 4633, Amended, 08/08/1998; Ord. 3119 §1(a), 1974. Formerly 3.64.020)
3.64.040 DEFINITIONS.
For the purposes of this chapter, the definitions set forth in Chapter 3.48 BMC shall apply to this chapter as applicable. In addition, the following definitions will apply:
(a) The definitions of "selling price," "seller," "buyer," "consumer" and all other definitions as are now contained in RCW 82.08.010, as currently enacted or hereinafter amended are hereby adopted by reference as if fully set forth herein.
(b) The definitions of the terms "acquisition," "municipality," "operation," "person," "tourism," "tourism promotion," "tourism-related facility" and "tourist" set forth in RCW 67.28.080, as currently enacted or hereinafter amended, are hereby adopted by reference as if fully set forth herein. (Ord. 5001 §2 (part), 2007: Ord. 3119 §1(b), 1974. Formerly 3.64.030)
3.64.050 TAX - ADDITIONAL TO OTHERS.
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 City. (Ord. 5001 §2 (part), 2007: Ord. 3119 §1(c), 1974. Formerly 3.64.040)
3.64.060 FUND CREATED - USE OF FUNDS.
Pursuant to RCW 67.28.1815, 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 tourism promotion, or acquisition of or operation of tourism-related facilities or to pay for other uses as authorized in Chapter 67.28 RCW, as now permitted or hereafter amended. Until withdrawn for use, the monies accumulated in such fund may be invested by the City in any manner authorized by law. (Ord. 5001 §2 (part), 2007: Ord. 4633, Amended, 08/08/1998; Ord. 3630 §1, 1981; Ord. 3119 §1(D), 1974. Formerly 3.64.050)
3.64.070 TAX - ADMINISTRATION AND COLLECTION.
For the purposes of the tax levied in this chapter:
(a) The Department of Revenue of the State is designated as the agent of the City for the purpose of collection and administration.
(b) The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply with respect to administration and collection by the Department.
(c) All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted.
(d) The Department is empowered, on behalf of the City, to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 5001 §2 (part), 2007: Ord. 4633, Amended, 08/08/1998; Ord. 3119 §1(E), 1974. Formerly 3.64.060)