Chapter 3.64
SPECIAL EXCISE TAX ON LODGING
Sections:
3.64.030 Administration and collection.
3.64.040 Special cultural convention center fund established.
3.64.010 Imposed.
For the purposes set forth in Chapter 34, Laws of 1973, Second Extraordinary Session, of the Legislature of the State of Washington, the city council being the legislative and governing body of this city, does impose and levy 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 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. 396-76 § 1, 1976)
3.64.020 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 adopted by reference as the definitions for the tax levied in this chapter. (Ord. 396-76 § 2, 1976)
3.64.030 Administration and collection.
For the purposes of the tax levied in this chapter, the following shall apply:
A. The Department of Revenue of the state of Washington is designated as the agent of the city 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 RCW Chapter 82.32 shall apply with respect 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 RCW Chapter 82.08 are adopted.
D. The State of Washington Department of Revenue is empowered on behalf of the city to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 396-76 § 3, 1976)
3.64.040 Special cultural convention center fund established.
There is created a special fund in the city to be known as the “cultural convention center fund.” All taxes levied and collected under the provisions of this chapter shall be credited to the cultural convention center fund and shall be used only for the purpose or purposes as specified in Chapter 34, Laws of 1973, Second Extraordinary Session and, until withdrawn for such use, the monies accumulated in such fund may be invested in interest-bearing securities by the city treasurer in any manner authorized by law. (Ord. 396-76 § 4, 1976)
3.64.050 Effective date.
The effective date of the tax imposed shall be July 1, 1976, and such tax shall be due and payable to the city on such date and all dates following, to be collected as provided in this chapter. (Ord. 396-76 § 7, 1976)
3.64.060 Violation—Penalty.
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 of not more than three hundred dollars. (Ord. 396-76 § 5, 1976)