Chapter 3.08
TRANSIENT OCCUPANCY TAX
Sections:
3.08.030 Administration and collection.
3.08.040 Disposition of revenue – Stadium or convention fund established.
3.08.010 Imposition.
Pursuant to Chapter 67.28 RCW as now enacted or hereafter amended, there is levied a special excise tax in an amount and for the purposes as set forth in said statute and related statutes. (Ord. 875 § 1, 1996; Ord. 507 § 1, 1976).
3.08.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now made in RCW 82.08.010, and subsequent amendments thereto, are made the definitions for the tax levied under this chapter. (Ord. 507 § 2, 1976).
3.08.030 Administration and collection.
For purposes of the tax levied under this chapter the following shall apply:
A. The Department of Revenue of the state, hereinafter referred to as the “Department,” is designated as the agent of the city for purposes of collection and administration.
B. The administrative provisions 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 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. 507 § 3, 1976).
3.08.040 Disposition of revenue – Stadium or convention fund established.
There is established the city stadium or convention fund, in the city treasury, into which fund all sums received as a result of the levy of the special excise tax shall be paid. Such sums as are deposited in the stadium or convention fund shall be used only for the purpose of paying all or any part of the cost of acquisition, construction or operation of stadium and/or convention facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes as specified in RCW 67.28.120. Until withdrawn for use, the moneys accumulated in such fund or funds may be invested in interest-bearing securities by the city treasurer in any manner authorized by law. (Ord. 507 § 4, 1976).
3.08.050 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter, upon conviction thereof, shall be punished by a fine in any sum not to exceed $100.00, which penalty shall be in addition to any other penalties provided for herein. (Ord. 507 § 5, 1976).