Chapter 3.16
TRANSIENT OCCUPANCY TAX
Sections:
3.16.040 Tax additional to license fee.
3.16.060 Collection and administration.
3.16.010 Creation.
There is created a two percent sales tax as provided in this chapter. (Ord. 512 § 1, 1979).
3.16.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer” and all other definitions as are now contained in RCW 82.08.010, are adopted as the definitions for the tax levied herein. (Ord. 918 § 1, 1987; Ord. 512 § 1(B), 1979).
3.16.030 Tax levied – Amount.
A. Pursuant to RCW 67.28.180 and 67.28.181 there is levied a special excise tax of seven percent on the sale of or the charge made for the furnishing of lodging by a hotel, rooming house, 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.
B. All revenue from taxes imposed under this section shall be credited to a special fund in the city treasury and used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, operation of tourism-related facilities, or any other lawful purpose authorized by Chapter 67.28 RCW. (Ord. 1323 § 1, 1998; Ord. 1276 § 1, 1997; Ord. 918 § 2, 1987; Ord. 512 § 1(A), 1979).
3.16.040 Tax additional to license fee.
The taxes 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. (Ord. 918 § 3, 1987; Ord. 512 § 1(C), 1979).
3.16.050 Special fund.
Repealed by Ord. 1323. (Ord. 1276 § 2, 1997; Ord. 918 § 5, 1987; Ord. 512 § 1(D), 1979).
3.16.060 Collection and administration.
For the purposes of the taxes levied herein:
A. The Department of Revenue of the state of Washington is hereby 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 82.08.060 and in Chapter 82.32 RCW shall apply with respect to administration and collection by the department.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are hereby adopted.
D. The department is hereby empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the department may deem necessary. (Ord. 918 § 4, 1987; Ord. 512 § 1(E), 1979).
3.16.070 Use of tax revenues.
Repealed by Ord. 1276. (Ord. 918 § 7, 1987).
3.16.080 Effective date of tax.
Repealed by Ord. 1276. (Ord. 918 § 10, 1987).
3.16.090 Penalty.
Any person, firm or corporation violating or failing to comply with any of the provisions of this chapter, upon conviction thereof, shall be guilty of a misdemeanor. Each day of violation shall be considered as a separate offense. (Ord. 1777 § 1 (Exh. A), 2012; Ord. 918 § 8, 1987).