Chapter 3.12
LODGING EXCISE TAX
Sections:
3.12.030 Administration and collection.
3.12.010 Imposed.
For the purposes set forth in RCW 67.28.210 as now exists and subsequent amendments thereto, there is imposed and levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging in the city by a hotel, roominghouse, 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 a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same. [Ord. 540 § 1, 1982].
3.12.020 Definitions adopted.
The definitions of the terms “selling price,” “seller,” “buyer,” “consumer” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, as those definitions may have application to the tax imposed by this chapter, are adopted by this reference as the definitions for the tax levied in this chapter. [Ord. 540 § 2, 1982].
3.12.030 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 purposes of collection and administration of the taxes on behalf of the city at no cost to the city.
B. The administration provisions contained in RCW 82.08.050 through 82.08.070 and those administrative provisions contained in Chapter 82.32 RCW, and subsequent amendments thereto, shall apply with respect to administration and collection of the 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 are adopted.
D. The State Department of Revenue is empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. [Ord. 540 § 3, 1982].
3.12.040 Proceeds from tax.
All proceeds received by the city as a result of the tax imposed in this chapter shall be credited to the civic improvement fund. [Ord. 540 § 4, 1982].
3.12.050 Violation – Penalty.
A. 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 $250.00 or by imprisonment for not more than 30 days, or by both such fine and imprisonment.
B. Every firm or corporation convicted of a violation of any provision of this chapter shall be punished by a fine of not more than $250.00. [Ord. 540 § 5, 1982].