Chapter 3.09
SPECIAL EXCISE TAX—LODGING
Sections:
3.09.010 Imposition of special excise tax.
3.09.030 Addition to license fee.
3.09.040 Establishment of special fund.
3.09.050 Administration and collection of tax.
3.09.070 Effect of partial invalidity.
3.09.080 Effective date of tax.
3.09.090 Lodging tax advisory committee.
3.09.010 Imposition of special excise tax.
There is levied a special excise tax of four percent 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. 1407 § 5 (part), 2014: Ord. 1010 § 2 (part), 1998).
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, are adopted as the definitions for the tax levied in this chapter. (Ord. 1407 § 5 (part), 2014: Ord. 1010 § 2 (part), 1998).
3.09.030 Addition to license fee.
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 the city, provided, the first two percent of the tax shall be deducted from the amount of the tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 1407 § 5 (part), 2014: Ord. 1010 § 2 (part), 1998).
3.09.040 Establishment of special fund.
There is created a special fund to be known as the “tourism enhancement fund.” All taxes collected under this chapter shall be placed in this special fund to be used solely for the purposes 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 hereinafter amended. (Ord. 1407 § 5 (part), 2014: Ord. 1010 § 2 (part), 1998).
3.09.050 Administration and collection of tax.
For the purpose 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 82.08.070 and in Chapter 82.32 RCW shall apply to administration and collection of the tax by the Department of Revenue.
(c) All rules and regulations 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. 1407 § 5 (part), 2014: Ord. 1010 § 2 (part), 1998).
3.09.060 Penalty.
It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter. Failure to comply with any provision of this chapter shall subject the violator to the following penalties as they are defined in Chapter 1.10:
|
Violation |
Penalty |
|---|---|
|
Failure to pay or report special excise tax |
C-1 |
(Ord. 1407 § 5 (part), 2014: Ord. 1010 § 2 (part), 1998).
3.09.070 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 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. 1407 § 5 (part), 2014: Ord. 1010 § 2 (part), 1998).
3.09.080 Effective date of tax.
The effective date of the tax herein imposed shall be April 1, 1998. (Ord. 1407 § 5 (part), 2014: Ord. 1010 § 2 (part), 1998).
3.09.090 Lodging tax advisory committee.
Pursuant to Chapter 67.28 RCW as hereafter amended, the city council shall establish a lodging tax advisory committee consisting of five members. Two members of the committee shall be representatives of businesses required to collect the tax, and at least two members shall be persons involved in activities authorized to be funded by this chapter. The city shall solicit recommendations from organizations representing businesses that collect the tax and organizations that are authorized to receive funds under this chapter. The committee shall be comprised equally of members who represent businesses required to collect the tax and members who are involved in funded activities. One member of the committee shall be from the city council. Annually, the membership of the committee shall be reviewed.
The mayor shall nominate persons and the council member for the lodging tax advisory committee with council confirmation of the nominees. Nominations shall state the term of committee membership. Appointments shall be for one- and two-year terms. (Ord. 1407 § 5 (part), 2014).