Chapter 3.23
LODGING TAX*

Sections:

3.23.010    Definitions.

3.23.020    Levied – Amount.

3.23.030    Tax deemed in addition to license fees or other taxes.

3.23.040    Fund created – Use of funds.

3.23.050    Collection and administration.

*Cross reference(s) – Lodging tax advisory committee, ch. 2.54.

3.23.010 Definitions.

The definitions of the terms “selling price,” “seller,” “buyer,” “consumer,” and all other definitions set forth in RCW 82.08.010 and the definition of “sale at retail,” and “retail sale” set forth in RCW 82.04.050 as currently enacted or hereinafter amended are hereby adopted by reference as if fully set forth herein. The definitions of the terms “acquisition,” “municipality,” “operation,” “person,” “tourism,” “tourism promotion,” “tourism-related facility” and “tourist” set forth in RCW 67.28.080 as currently enacted or hereinafter amended are hereby adopted by reference as if fully set forth herein.

(Ord. No. 3426, 1, 12-8-98)

3.23.020 Levied – Amount.

Effective February 1, 1999, there is hereby levied, as authorized by RCW 67.28.181, a special excise tax of one (1) percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. Pursuant to RCW 82.08.010 and 82.04.050(1)(f), the tax imposed applies to the sale of or charge for the furnishing of lodging by a hotel, rooming house, 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. It shall be presumed that the occupancy of real property for a continuous period of one (1) month or more constitutes a rental or lease of real property and not a mere license to use and enjoy the same.

(Ord. No. 3426, 1, 12-8-98)

3.23.030 Tax deemed in addition to license fees or other taxes.

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.

(Ord. No. 3426, 1, 12-8-98)

3.23.040 Fund created – Use of funds.

There is created a special fund in the treasury of the city 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 tourism promotion, or acquisition of or operation of tourism-related facilities or to pay for other uses as authorized in Chapter 67.28 RCW, as now permitted or hereafter amended. Until withdrawn for use, the monies accumulated in such fund may be invested by the city in any manner authorized by law.

(Ord. No. 3426, 1, 12-8-98)

3.23.050 Collection and administration.

The Washington State Department of Revenue is designated and shall act as an agent of the city for purposes of collection and administration of the tax in the manner provided by and consistent with State law.

(Ord. No. 3426, 1, 12-8-98)

State law reference(s) – RCW 67.28.181 provides that municipalities such as the city of Kent are authorized to levy and collect a special excise tax on the sale or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW.