Chapter 3.30
HOTEL/MOTEL TAX*
Sections:
Article I. Hotel/Motel Tax
3.30.030 Repealed.
Article II. Additional Hotel/Motel Tax
3.30.060 Tax additional to other taxes.
3.30.080 Administration and collection.
*Prior legislation: Ord. 426.
Article I. Hotel/Motel Tax
3.30.010 Withdrawal of funds.
The town hereby specifically withdraws any funds that now or hereafter stand in its credit with Skagit County, pursuant to Ordinance No. 426 which created a two percent tax on any sale or charge made for lodging by hotel, rooming houses, motels or trailer courts. [Ord. 471 § 1, 1980.]
3.30.020 Special excise tax.
Pursuant to the provisions of Chapter 67.28 RCW, as now or hereafter amended, the town of La Conner does hereby impose a special excise tax for two percent on the sale or 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. [Ord. 471 § 2, 1980.]
3.30.030 Fund created.
Repealed by Ord. 700. [Ord. 498 §§ 1, 2, 1982.]
Article II. Additional Hotel/Motel Tax
3.30.040 Levied.
There is levied a special excise tax of four percent (inclusive of and specifically replacing the two percent originally imposed by the town authority of RCW 67.28.180 and the two percent tax imposed under authority of RCW 67.28.360) 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, bed and breakfast, 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 month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. [Ord. 700 § 1, 1997.]
3.30.050 Definitions.
The definition 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 under authority of this article. [Ord. 703 § 1, 1997; Ord. 700 § 2, 1997.]
3.30.060 Tax additional to other taxes.
The tax levied in this article shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the town; 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. 700 § 3, 1997.]
3.30.070 Fund created.
There is created a special fund in the treasury of the town and all taxes collected under this article shall be placed in this special fund to be used solely for the purpose of paying the cost of tourist promotion, acquisition of tourism-related facilities or operation of tourist-related facilities or to pay for general obligation bonds as previously issued under authority of Ordinance Nos. 626 and 692 or for any other uses as authorized in Chapter 67.28 RCW, as now or hereafter amended. [Ord. 700 § 4, 1997.]
3.30.080 Administration and collection.
For the purposes of the tax levied under this article:
(1) The State of Washington Department of Revenue is designated as the agent of the town for the purposes of collection and administration of the tax.
(2) The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply to the administration and collection of the tax by the Department of Revenue.
(3) All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.
(4) The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. [Ord. 700 § 5, 1997.]
3.30.090 Violation – Penalty.
It shall be unlawful for any person, firm or corporation to violate or fail to comply with any of the provisions of this article. Every person convicted of a violation of any provision of this article shall be punished by a fine in a sum not to exceed $500.00. Each day of violation shall be considered a separate offense. [Ord. 700 § 6, 1997.]