Chapter 3.36
TRANSIENT OCCUPANCY EXCISE TAX
Sections:
3.36.020 Administration and collection.
3.36.040 Use of money received from city of Kelso and state.
3.36.010 Imposed.
A. There is hereby levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, 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. For the purposes of this tax, 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. This tax is in addition to the tax imposed under Chapter 3.40 CCC, or any other tax authorized by law.
B. Any seller, as defined in RCW 82.08.010, who is required to collect the tax levied by this chapter shall pay over the tax to the county as provided in RCW 67.28.200. The deduction from state taxes under RCW 67.28.190 does not apply to the tax levied by this chapter. [Ord. 93-120, § 1, 8-2-93.]
3.36.020 Administration and collection.
Cowlitz County designates the Washington State Department of Revenue as its agent to collect the tax levied by this chapter. The tax shall be administered and collected in accordance with the provisions of Chapters 82.08 and 82.32 RCW, and any regulations, policies or requirements of the Department of Revenue. [Ord. 93-120, § 2, 8-2-93.]
3.36.030 Disposition – Use.
There is created in the treasury of Cowlitz County a special fund, to be known as the “Tourist Facilities Development and Marketing Fund.” All revenue from the tax levied by this chapter shall be credited one-half to such fund and one-half to the Cumulative Reserve Fund. [Ord. 97-005, § 1, 1-13-97; Ord. 96-010, § 1, 1-22-96; Ord. 93-120, § 3, 8-2-93.]
3.36.040 Use of money received from city of Kelso and state.
The Board of County Commissioners certifies that the city of Kelso, which is one of the two largest cities in Cowlitz County, has contributed to the county certain moneys that the city received under RCW 67.28.180, and that such money will be deposited in the Tourist Facilities Development and Marketing Fund, and used solely for the project described in CCC 3.36.030. Further, Cowlitz County receives revenue under RCW 67.28.180, and the Board of County Commissioners shall annually appropriate or transfer all or some portion of such revenue, to be deposited in the Tourist Facilities Development and Marketing Fund, and used solely for the project described in CCC 3.36.030. [Ord. 93-120, § 4, 8-2-93.]
3.36.050 Violation.
It is a misdemeanor for any person to violate or fail to comply with the requirements of this chapter. [Ord. 93-120, § 5, 8-2-93.]