Chapter 3.32
LODGING TAX*
Sections:
3.32.010 Imposition of additional special excise tax.
3.32.030 Administration and collection of tax.
3.32.040 Effect of partial invalidity.
3.32.050 Effective date of tax.
* Editor’s note: Copies of RCW Ch. 82.08 are on file in the office of the city clerk/treasurer.
3.32.010 Imposition of additional special excise tax.
A. For the purposes set forth in RCW Chapter 67.28, the city council, being the legislative and governing body of the city, does impose and levy a special excise tax of two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under RCW Chapter 82.08. The tax imposed under RCW Chapter 82.08 applies to the sale of or charge made 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 month, or more, constitutes a rental or lease, and not a mere license to use or enjoy the same.
B. 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 this city, including but not limited to Chapter 3.33; 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 RCW Chapter 82.08.
(Ord. 652 § 1 (part), 1998: Ord. 133 § 1, 1974)
3.32.020 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, are adopted as the definitions for the tax levied in this chapter. (Ord. 652 § 1 (part), 1998: Ord. 133 § 2, 1974)
3.32.030 Administration and collection of tax.
For the purposes of the tax levied in 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 82.08.150, and in RCW Chapter 82.32 shall apply to the 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 RCW Chapter 82.08 are adopted by reference.
D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate.
(Ord. 652 § 1 (part), 1998: Ord. 133 § 3, 1974)
3.32.040 Effect of partial invalidity.
The invalidity of any article, subsection, provision, clause, or portion of this chapter, or of the statutes adopted by reference herein, or the invalidity of the application thereof, to any person or circumstance, 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 of this chapter, or the statutes adopted by reference herein, not expressly held to be invalid, shall continue in full force and effect. (Ord. 652 § 1 (part), 1998: Ord. 133 § 6, 1974)
3.32.050 Effective date of tax.
The effective date of the tax imposed by this chapter shall be November 1, 1998, and such tax shall be due and payable to the city on such date and all dates following to be collected as provided in Section 3.32.030. (Ord. 652 § 1 (part), 1998: Ord. 133 § 7, 1974)
3.32.060 Violation—Penalties.
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, firm or corporation convicted of a violation of any provision of this chapter, shall be guilty of a Class C offense, as defined in Title 7 of this code. Each date of violation shall be considered a separate offense. (Ord. 652 § 1 (part), 1998: Ord. 281 § 3 (part), 1979: Ord. 133 § 5, 1974)