Chapter 3.20
LODGING TAX
Sections:
3.20.030 Tax imposed addition to other.
3.20.040 Special fund created.
3.20.050 Administration and collection of tax.
3.20.060 Penalty for violation.
3.20.010 Imposition of tax.
There is levied a special excise tax of three and one-half 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. 1220 NS § 1, 2000; Ord. 1198 NS § 1, 1999).
3.20.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the tax levied in the chapter. (Ord. 1198 NS § 2, 1999).
3.20.030 Tax imposed addition to other.
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, 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. 1198 NS § 3, 1999).
3.20.040 Special fund created.
There is created a special fund in the treasury of the city. All such taxes collected under this chapter shall be placed in such fund for the purpose of paying all or any part of the cost of acquisition, construction or operating of stadium facilities, convention center facilities, performing arts center facilities and/or visual arts center 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 under the provisions of Chapter 67.28 RCW and amendments thereto, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, or for such other uses as may from time to time be authorized for such taxes pursuant to Chapter 67.28 RCW, as now or hereafter amended. (Ord. 1198 NS § 4, 1999).
3.20.050 Administration and collection of tax.
For the purposes of the tax levied in this chapter:
A. The Department of Revenue is designated as the agent of the city for the purposes of collection and administration of the tax.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply 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 by reference.
D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 1198 NS § 5, 1999).
3.20.060 Penalty for 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 in the sum not to exceed $500.00. Each day of violation shall be considered a separate offense. (Ord. 1198 NS § 6, 1999).