Chapter 3.09
SPECIAL EXCISE TAX
Sections:
3.09.030 Administration and collection.
3.09.040 Establishment and use of fund.
3.09.050 Effect of partial invalidity.
3.09.060 Effective date of tax.
3.09.010 Imposition.
For the purposes set forth in Chapter 452, Laws of 1997, of the Legislature of the State of Washington, the city council does hereby impose and levy a special lodging tax of two percent on the sale of 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, as distinguished from renting or leasing 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 to enjoy the same. The lodging tax hereby imposed is a continuation of the special excise tax previously imposed by this section and originally created by Ordinance No. 1693 in 1974. (Ord. 2680 § 1, 1998; Ord. 1693 § 1, 1974).
3.09.020 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, as those definitions may have application to the tax imposed by this chapter, are adopted by this reference as the definitions for the tax levied in this chapter. (Ord. 1693 § 1, 1974).
3.09.030 Administration and collection.
For the purposes of the tax levied in this chapter:
(1) The Department of Revenue of the state is designated as the agent of the city for the purposes of collection and administration.
(2) The administrative provisions contained in RCW 82.08.050 through 82.08.070 and those administrative provisions contained in Chapter 82.32 RCW shall apply with respect to 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.
(4) The State Department of Revenue is empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 1693 § 1, 1974).
3.09.040 Establishment and use of fund.
There is created a special fund in the city to be known as the tourism fund, in replacement of the fund known as the convention center fund. All taxes levied and collected under the provisions of this chapter shall be credited to the tourism fund. Such taxes shall be expended only for the purposes authorized by Chapter 452, Washington laws, 1997, including, but not limited to, tourism promotion, acquisition of tourism-related facilities, and/or the operation of tourism-related facilities. Such uses are deemed to include, but not be limited to, the following: paying all or any part of the cost of acquisition, construction or operation of stadium facilities, convention center facilities, performing arts center facilities and/or visual arts center facilities, or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purposes under Chapter 67.28 RCW, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, or for any other purpose permitted by Chapter 67.28 RCW, and until withdrawn for use, the moneys accumulated in such fund may be invested in interest-bearing securities by the city treasurer in any manner authorized by law. (Ord. 2680 § 2, 1998; Ord. 2414 § 1, 1990; Ord. 1693 § 1, 1974).
3.09.050 Effect of partial invalidity.
The invalidity of any article, section, subsection, provision, clause or portion thereof, or the invalidity of the application thereof to any person or circumstances, 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, sections, subsections, provisions, clauses or portions thereof not expressly held to be invalid shall continue in full force and effect. (Ord. 1693 § 1, 1974).
3.09.060 Effective date of tax.
The effective date of the tax herein imposed shall be June 1, 1974, and such tax shall be due and payable to the city on July 1, 1974, and on the first day of each month following, to be collected as heretofore provided. (Ord. 1693 § 1, 1974).