Chapter 3.40
SPECIAL EXCISE TAX
Sections:
3.40.030 Administration and collection of tax.
3.40.040 Establishment of special fund.
3.40.050 Violation – Penalties.
3.40.060 Effect of partial invalidity.
3.40.010 Imposition.
For the purposes set forth in Chapter 34, Laws of 1973, 2nd Ex. Sess. of the Legislature of the State of Washington, there is hereby imposed and 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 or 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. 5401, § 1, 8-22-77.]
3.40.020 Definitions.
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 hereby adopted by this reference as the definitions for the tax herein levied. [Ord. 5401, § 2, 8-22-77.]
3.40.030 Administration and collection of tax.
For the purposes of the tax levied herein:
A. The Department of Revenue of the State of Washington is hereby designated as the agent of Cowlitz County for the purposes of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070, and those administrative provisions contained in Chapter 82.32 RCW, shall apply with respect to administration and collection of the tax by the Department of Revenue.
C. All rules and regulations, as now or hereafter amended, adopted by the Department of Revenue for the administration of Chapter 82.08 RCW, are hereby adopted.
D. The State of Washington, Department of Revenue, is hereby empowered, on behalf of Cowlitz County, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. [Ord. 5401, § 3, 8-22-77.]
3.40.040 Establishment of special fund.
There is hereby created a special fund in Cowlitz County to be known as the “Stadium-Convention Center Fund.” All taxes levied and collected under the provisions of this chapter shall be credited to the Stadium-Convention Center Fund. Such taxes shall be levied only for the purposes authorized by the general laws of the State of Washington, including but not limited to, paying all or any part of the cost of acquisition, construction, or operation 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 purposes as specified in the general laws of the State of Washington, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, and until withdrawn for use, the moneys accumulated in such fund may be invested in interest-bearing securities by the County Treasurer in any manner authorized by law. [Ord. 80-400, § 3, 11-17-80.]
3.40.050 Violation – Penalties.
It shall be unlawful for any person 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 $300.00.
Every firm or corporation convicted of a violation of any provision of this chapter shall be punished by a fine of not more than $300.00. [Ord. 5401, § 5, 8-22-77.]
3.40.060 Effect of partial invalidity.
The invalidity of any article, section, subsection, provision, clause or portion thereof, or the invalidity of the application thereof to any person or circumstance, shall not affect the validity of the remainder of this chapter or the validity of its application to other persons or circumstances, and all other articles, sections, subsections, provisions, clauses or portions thereof not expressly held to be invalid shall continue in full force and effect. [Ord. 5401, § 6, 8-22-77.]
3.40.070 Effective date.
This chapter shall be in full force and effect five days after its passage and posting as required by law. [Ord. 5401, § 7, 8-22-77.]