Chapter 3.48
TRANSIENT OCCUPANCY TAX
Sections:
3.48.030 Additional nature of tax.
3.48.040 Special fund created.
3.48.050 Administration and collection.
3.48.010 Imposed.
Pursuant to RCW 67.28.180, there is levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, tourist court, motel, 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 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. (Ord. 862 § 1, 1998; Ord. 579 § 1, 1980)
3.48.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer” and all other definitions as are contained in RCW 82.08.010 as of the effective date of the ordinance codified in this chapter and subsequent amendments to RCW 82.08.010 are adopted as the definitions for the tax levied in this chapter. (Ord. 579 § 2, 1980)
3.48.030 Additional nature of tax.
The tax levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the city; provided, however, that pursuant to RCW 67.28.190 such tax shall be deducted from the amount of tax the seller would otherwise be required to collect and to pay to the State Tax Commission under Chapter 82.08 RCW. (Ord. 579 § 3, 1980)
3.48.040 Special fund created.
There is created a special fund in the treasury of the city. All such taxes collected in this chapter shall be placed in such fund for the purpose of 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 purpose or purposes under the provisions of Chapter 67.28 RCW and amendments thereto, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, or for such other uses as may from time to time be authorized for such taxes pursuant to Chapter 67.28 RCW and amendments thereto. (Ord. 579 § 4, 1980)
3.48.050 Administration and collection.
For the purpose of the tax levied in this chapter:
A. The Department of Revenue of the state is designated as the agent of the city for the purpose of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply with respect to administration and collection by the Department.
C. All rules and regulations adopted by the Department of Revenue for administration of Chapter 82.08 RCW are hereby adopted.
D. The Department is empowered on behalf of the city to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 579 § 5, 1980)
3.48.060 Violation – Penalty.
Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant thereto shall upon conviction be punished by a fine in a sum not to exceed $500.00. Each day of violation will be considered a separate offense. (Ord. 579 § 6, 1980)