Chapter 3.28
SPECIAL EXCISE TAX ON LODGING
Sections:
3.28.040 Deposit and use of revenues.
3.28.050 Administration and collection by state.
3.28.010 Repealer.
Ordinance No. 593, Special Excise Tax on Lodging, is hereby repealed. (Ord. 1296, 2003)
3.28.015 Definitions.
The definitions of “selling price,” “seller,” “buyer,” and “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. (Ord. 1296, 2003)
3.28.020 Tax levied – Rate.
There is levied a special excise tax of four 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, roominghouse, tourist court, motel or 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 to enjoy the same. (Ord. 1296, 2003)
3.28.030 Additional nature.
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, the first two percent of the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 1296, 2003)
3.28.040 Deposit and use of revenues.
The convention center fund originally created in compliance with Ordinance 593 is hereby reconfirmed and will be henceforth entitled “The City of Ferndale transient lodging tax fund.”
All taxes collected in this chapter shall be placed in such fund for the purpose of paying all or any part of the costs 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. Until withdrawn from use, the moneys accumulated in such fund may be invested in interest bearing securities by the City Treasurer in any manner authorized by law. The fund established in this section shall be a contingent reserve fund and shall not lapse at the end of each fiscal year. (Ord. 1296, 2003)
3.28.050 Administration and collection by state.
For the purpose of the tax levied in this chapter:
A. The Department of Revenue of the state is designated as the agent of the City for the purpose of collection and administration.
B. 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 of Revenue.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.
D. The Department of Revenue is empowered, on behalf of the City, to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 1296, 2003)
3.28.060 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 in a sum not to exceed $500.00. Each day of violation will be considered a separate offense. (Ord. 1296, 2003)