Chapter 3.42
LODGING EXCISE TAX
Sections:
3.42.010 Special excise tax imposed.
3.42.030 Administration and collection.
3.42.010 Special excise tax imposed.
A. There is hereby levied a special excise tax of two percent on the sale of or charge for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. 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, required to collect the tax levied under this chapter shall pay over the tax to the county as provided in RCW 67.28.200. [Ord. 97-132, § 1, 7-21-97.]
3.42.020 Credit provisions.
A. There shall be allowed against the tax imposed by CCC 3.42.010 a credit for the full amount of any city or town excise tax imposed under Section 3, Chapter 452, Laws of 1997 upon the same taxable event. The credit allowed by this subsection shall not apply to any city or town excise tax imposed under RCW 67.28.180 which taxes are credited against the tax imposed under Chapter 3.40 CCC.
B. The tax imposed by CCC 3.42.010 shall be credited against the amount of sales tax due to the state under Chapter 82.08 RCW on the same sale of lodging, subject to the credit limitations in Section 3(4), Chapter 452, Laws of 1997. [Ord. 97-132, § 2, 7-21-97.]
3.42.030 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. 97-132, § 3, 7-21-97.]
3.42.040 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, and shall be used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities, as those terms are defined in RCW 67.28.080. [Ord. 97-132, § 4, 7-21-97.]
3.42.050 Violation.
It is a misdemeanor for any person to violate or fail to comply with the requirements of this chapter. [Ord. 97-132, § 5, 7-21-97.]
3.42.060 Effective date.
The ordinance codified in this chapter is intended to effectuate the requirements placed on Cowlitz County as a result of Section 22, Chapter 452, Laws of 1997, which section repeals the authority supporting imposition of the special excise tax levied by Cowlitz County under CCC 3.36.010 and Ordinance No. 93-120. The special excise tax imposed by CCC 3.42.010 shall be in replacement of the tax now levied under CCC 3.36.010. This chapter shall take effect on July 27, 1997. However, in the event that the effective date of Chapter 452, Laws of 1997 shall be postponed, this chapter shall take effect on such postponed date. [Ord. 97-132, § 6, 7-21-97.]