Chapter 5.14
LODGING TAXES
Sections:
5.14.030 Deduction from sales tax.
5.14.040 Special fund—Use of tax revenues.
5.14.060 Penalty for violation.
5.14.070 Lodging tax advisory committee.
5.14.010 Tax levied.
There is levied and imposed a special excise tax in the amount of two percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, bed and breakfast or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property; provided, 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. 857 § 1 (part), 1995)
5.14.020 Definitions.
The definitions of the terms “selling price,” “seller,” “buyer,” “consumer” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted by this reference as the definitions for such terms when used in this chapter. (Ord. 857 § 1 (part), 1995)
5.14.030 Deduction from sales tax.
The tax imposed by 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 pursuant to RCW 67.28.190, the tax shall be deducted from the amount of retail sales tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 857 § 1 (part), 1995)
5.14.040 Special fund—Use of tax revenues.
There is hereby created a special fund in the treasury of the city, to be known as the “civic improvement fund.” All taxes collected under this chapter shall be placed in the fund to:
A. Pay for all or any part of the cost to acquire, construct or operate stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts center facilities, or any other such facilities; and
B. To pay or secure the payment of all or any portion of the general obligation bonds or revenue bonds issued for such purposes, or purposes provided for in Chapter 67.28 RCW , and any amendments thereto; and
C. To pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion; or
D. To pay for such other uses as may from time to time be authorized by Chapter 67.28 RCW. (Ord. 857 § 1 (part), 1995)
5.14.050 Administration.
For the purposes of the tax levied and imposed by 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, as now existing or hereafter amended, 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, as now existing or hereafter amended, are adopted by this reference.
D. The Department of Revenue is authorized to prescribe and use such forms and reporting procedures as the department may deem necessary and appropriate to collect the taxes imposed by this chapter. (Ord. 857 § 1 (part), 1995)
5.14.060 Penalty for violation.
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 provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof shall be subject to the penalty provided by Chapter 1.32 of the Mukilteo Municipal Code, as now existing or hereafter amended. Each act of violation shall be considered a separate offense. (Ord. 857 § 1 (part), 1995)
5.14.070 Lodging tax advisory committee.
A. There is hereby established a lodging tax advisory committee, consisting of at least five members but not more than seven, appointed by the city council.
B. The committee membership shall include:
1. At least two members who are representatives of businesses required to collect tax under this chapter; and
2. At least two members who are persons involved in activities authorized to be funded by revenue received under this chapter; provided, that persons who are eligible for appointment under subsection (B)(1) of this section are not eligible for appointment under this subsection (B)(2). Persons who are eligible for appointment under this subsection (B)(2) are not eligible for appointment under subsection (B)(1) of this section; and
3. One member shall be an elected official of the city who shall serve as chair of the committee.
C. Organizations representing businesses required to collect tax under this chapter, organizations involved in activities authorized to be funded by revenue received under this chapter, and local agencies involved in tourism promotion may submit recommendations for membership on the committee.
D. The number of members who are representatives of businesses required to collect tax under this chapter shall equal the number of members who are involved in activities authorized to be funded by revenue received under this chapter.
E. The city shall submit to the committee for review and comment proposals for any new taxes authorized under Chapter 67.28 RCW, or for increases in the rate of a tax imposed under this chapter, or for the repeal of an exemption from a tax imposed under this chapter, or for a change in the use of revenue received under this chapter. The submission shall occur at least forty-five days before final action on or passage of the proposal by the city council.
F. The committee shall submit comments on the proposal in a timely manner to the city council through the mayor or designee. The comments shall include an analysis of the extent to which the proposal will accommodate activities for tourists or increase tourism, and the extent to which the proposal will affect the long-term stability of the fund created under this chapter. Failure of the committee to submit comments before final action on or passage of the proposal shall not prevent the city council from acting on the proposal. The city council is not required to submit an amended proposal to the committee. (Ord. 1189 § 2, 2008)