Chapter 3.25
TRANSIENT LODGING TAX
Sections:
3.25.010 Imposition.
There is hereby created a special excise tax of one percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, or trailer camp, and the granting of any similar license to use real property as distinguished from the renting or leasing of real property. 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. No. 99-335, § 1, 2-16-99. Code 2001 § 14-66.)
3.25.020 Definitions.
The definitions in RCW 82.08.010 are adopted and apply throughout this chapter unless the context clearly requires otherwise.
(Ord. No. 09-600, § 13, 1-6-09; Ord. No. 99-335, § 2, 2-16-99. Code 2001 § 14-67.)
3.25.030 Fund created.
There is created a special revenue fund (Hotel/Motel Tax No. 109) in the city and all taxes collected under this chapter shall be placed in this fund to be used solely for the purpose of paying all or any part of the cost of tourist promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or to pay for any other uses as authorized in Chapter 67.28 RCW, as now or hereafter amended.
(Ord. No. 99-335, § 3, 2-16-99. Code 2001 § 14-68.)
3.25.040 Administration.
For the purposes of the tax levied in this chapter:
(1) The Department of Revenue is designated as the agent of the city for the purposes of collection and administration of the tax.
(2) The administrative provisions contained in RCW 82.08.050 through 82.08.060 and in Chapter 82.32 RCW shall apply to administration and collection of the tax by the Department of Revenue.
(3) All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.
(Ord. No. 99-335, § 4, 2-16-99. Code 2001 § 14-69.)
3.25.050 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.
(Ord. No. 09-597, § 34, 1-6-09; Ord. No. 99-335, § 6, 2-16-99. Code 2001 § 14-70.)