Chapter 3.22
LODGING TAX – LODGING TAX FUND
Sections:
3.22.020 Exemption – Reservation of exemptions.
3.22.060 Penalty – Violator deemed principal.
3.22.070 Lodging tax fund established.
3.22.080 Application, screening and submission procedures.
3.22.010 Imposition of tax.
There is hereby levied a lodging excise tax of two percent, collection of which shall begin as soon as possible pursuant to State Department of Revenue requirements, but not later than January 1, 2019, upon the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, or similar facilities and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, in the city of Kittitas; 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. The taxes imposed under this section are in addition to all other taxes imposed by the city of Kittitas. (Ord. 18-010 § 2).
3.22.020 Exemption – Reservation of exemptions.
(1) The tax levied under this chapter shall not apply to emergency lodging provided for homeless persons for a period of less than 30 consecutive days under a shelter voucher program administered by a city, town, or county, or their respective agencies, and groups providing emergency food and shelter services.
(2) The city of Kittitas reserves the ability to establish other reasonable exemptions for taxes authorized under this chapter. (Ord. 18-010 § 2).
3.22.030 Credits.
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, that the following credits shall apply:
(1) Tax collected under this chapter shall be credited against the amount of sales tax due to the state under Chapter 82.08 RCW on the same sale of lodging.
(2) Tax collected by the city of Kittitas under this chapter may also be credited against a county tax imposed upon the same taxable event; provided, that the applicable county ordinance or resolution so provides. (Ord. 18-010 § 2).
3.22.040 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “sale of lodging,” “tourism,” “tourism promotion,” “tourism-related facility,” “tourist,” and all other definitions as may be applicable to implement and carry out this chapter shall be as defined in Chapters 67.28, 82.08 and 82.14 RCW, including definitions by cross-reference and all subsequent amendments thereto, and are hereby adopted. (Ord. 18-010 § 2).
3.22.050 Administration.
The State Department of Revenue is designated as the agent of the city of Kittitas for the purposes of collection of the lodging tax and for administrative procedures applicable thereto. For purposes of this section, all applicable administrative provisions contained in Chapters 82.08 and 82.32 RCW, as now enacted and hereafter amended, shall apply with the respect to administration and collection by the Department of Revenue. For purposes of this section, all rules, regulations, and procedures as now enacted and hereafter amended by the State Department of Revenue for the administration of the collection of lodging tax on behalf of the city are adopted by reference. (Ord. 18-010 § 2).
3.22.060 Penalty – Violator deemed principal.
It is unlawful for any person, firm, or corporation to violate or fail to comply with the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be guilty of a gross misdemeanor. Each day of violation shall be considered a separate offense. Any person who directly or indirectly performs or omits to perform any act in violation of this chapter, or aids or abets the same, or directly or indirectly counsels, encourages, commands, or otherwise induces another to commit such violation is a principal under this section and may be proceeded against as such. (Ord. 18-010 § 2).
3.22.070 Lodging tax fund established.
(1) Pursuant to Chapter 67.28 RCW, a special fund to be known as the lodging tax fund is hereby established and all taxes collected under this chapter shall be credited to this special fund in the treasury of the city of Kittitas.
(2) All revenue collected under this chapter shall be used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or for other any other purposes as authorized in Chapter 67.28 RCW as currently enacted or hereafter amended. (Ord. 18-010 § 2).
3.22.080 Application, screening and submission procedures.
Applications for lodging tax funds must be submitted to and approved by the city council. The city clerk and treasurer, at the direction and oversight of the mayor, are hereby authorized and directed to implement rules and materials consistent with this chapter and applicable state law for purposes of application, screening, and submission for lodging tax revenues for the uses of said funds as provided herein. The city is also authorized to use lodging tax funds for the uses provided herein; provided, that the city shall also meet all application criteria before approving any use of said funds. (Ord. 18-010 § 2).
3.22.090 Severability.
Should any section, paragraph, sentence, clause or phrase of this chapter, or its application to any person or circumstance, be declared unconstitutional or otherwise invalid for any reason, or should any portion of this chapter be preempted by state or federal law or regulation, such decision or preemption shall not affect the validity of the remaining portions of this chapter or its application to other persons or circumstances. (Ord. 18-010 § 2).