Chapter 3.16
LODGING TAX
Sections:
3.16.010 Special excise tax imposed.
3.16.030 Additional tax—Credit on sales tax.
3.16.040 Establishment of special fund.
3.16.050 Administration and collection of tax.
3.16.010 Special excise tax imposed.
There is levied a special excise tax of two 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 renting or leasing 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 to enjoy the same. (Ord. 3367 § 2, 1997)
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, and subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. (Ord. 3367 § 2, 1997)
3.16.030 Additional tax—Credit on sales tax.
The tax levied in this chapter shall be in addition to any license fee or any other 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. 3367 § 2, 1997)
3.16.040 Establishment of special fund.
There is created a special fund in the treasury of the city to be known as the lodging tax fund and all taxes collected under this chapter shall be placed in this special 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. 3367 § 2, 1997)
3.16.050 Administration and collection of tax.
For the purposes of the tax levied in this chapter:
A. The Department of Revenue is designated as the agent of the city for the purposes of collection and administration of the tax.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply 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 Chapter 82.08 RCW are adopted by reference.
D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 3367 § 2, 1997)
3.16.060 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 provisions of this chapter shall be punished as provided in Chapter 1.40 of this code. Each day of violation shall be considered a separate offense. (Ord. 3367 § 2, 1997)
3.16.070 Validity.
The invalidity of any article, subsection, provision, clause or portion of this chapter or of the statutes adopted by reference herein, or the invalidity of the application thereof to any person or circumstance, shall not affect the validity of the remainder of this chapter or the validity of its application to other persons or circumstances, and all other articles, subsections, provisions, clauses, or portions of this chapter or the statutes adopted by reference herein not expressly held to be invalid shall continue in full force and effect. (Ord. 3367 § 2, 1997)