Chapter 3.27
TAX ON THE FURNISHING OF LODGING
Sections:
3.27.020 Imposition – Amount – Taxable activities.
3.27.030 Tax additional to other fees and taxes.
3.27.040 Administration and collection of tax.
3.27.050 Special fund created – Use restrictions.
3.27.010 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 hereby adopted as the definitions for the tax levied in this chapter. (Ord. 608 § 2, 1985).
3.27.020 Imposition – Amount – Taxable activities.
Pursuant to RCW 67.28.180, 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; 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 enjoy the same. (Ord. 608 § 1, 1985).
3.27.030 Tax additional to other fees and taxes.
The tax levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the city; provided, however, that pursuant to RCW 67.28.190 such tax shall be deducted from the amount of tax the seller would otherwise be required to collect and to pay to the State Tax Commission under Chapter 82.08 RCW. (Ord. 608 § 3, 1985).
3.27.040 Administration and collection of tax.
For the purpose of the tax levied herein:
(1) The Department of Revenue of the state is designated as the agent of the city of Davenport for the purpose of collection and administration.
(2) The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply with respect to administration and collection by the Department.
(3) All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are hereby adopted.
(4) The Department is hereby empowered on behalf of the procedure as the Department may deem necessary. (Ord. 608 § 5, 1985).
3.27.050 Special fund created – Use restrictions.
There is hereby 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 acquisitions, 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 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 and amendments thereto. (Ord. 608 § 4, 1985).
3.27.060 Violation – Penalty.
Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant thereto shall upon conviction be punished by a fine in a sum not to exceed $500.00. Each day of violation will be considered a separate offense. (Ord. 608 § 6, 1985).