Chapter 3.88
HOTEL/MOTEL EXCISE TAX1
Sections:
3.88.020 Tax deemed in addition to license fees or other taxes.
3.88.030 Special fund created for tourism.
3.88.040 Department of Revenue to collect and administer.
3.88.010 Adoption.
There is levied, as authorized by RCW 67.28.181, a special excise tax of one percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The lodging subject to tax under Chapter 82.08 RCW is 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. 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. 1502 § 1, 2001).
3.88.020 Tax deemed in addition to license fees or other taxes.
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. (Ord. 1502 § 1, 2001).
3.88.030 Special fund created for tourism.
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. 1502 § 1, 2001).
3.88.040 Department of Revenue to collect and administer.
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 Department of Revenue follows the administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW in the administration and collection of the tax, as well as all rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW.
C. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 1502 § 1, 2001).
Code reviser’s note: Ordinance 1502 adds these provisions as Chapter 3.84. The chapter has been editorially renumbered to prevent duplication of numbering.