Chapter 3.40
LODGING TAX
Sections:
3.40.010 Levied.
3.40.020 Definitions.
3.40.030 Tax imposed additional to others.
3.40.040 Special fund created.
3.40.050 Contract with The Washington Center.
3.40.060 Administration and collection.
3.40.070 Penalty for violation or noncompliance.
3.40.010 - Levied
There is levied a special excise tax of four percent (4%) 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, 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. 5871 §2, 1999).
3.40.020 - 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. 5871 §2, 1999).
3.40.030 - Tax imposed additional to others
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, the first two percent (2%) 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. 5871 §2, 1999).
3.40.040 - Special fund created
There is created a special fund in the treasury of the City, and all taxes collected under this chapter shall be placed in this special fund to be used solely for the purpose of paying all or any part of the cost of tourist promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or to pay for any other uses as authorized in Chapter 67.28 RCW, as now or hereafter amended.
(Ord. 5871 §2, 1999).
3.40.050 - Contract with The Washington Center
Nothing in this ordinance shall affect or modify the amount payable under the contract with The Washington Center for the Performing Arts in effect on the effective date of this ordinance.
(Ord. 5871 §2, 1999).
3.40.060 - Administration and collection
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 purpose of collection and administration of the tax.
B. The administrative provisions contained by RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply to administration and collection of the tax by the Department of Revenue.
C. All rules and adopted by the Department of Revenue for the administration of Chapter 82.08 RCW 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. 5871 §2, 1999).
3.40.070 - Penalty for violation or noncompliance
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 punished by a fine in a sum not to exceed $500.00. Each day of violation shall be considered a separate offense.
(Ord. 5871 §2, 1999).