Chapter 3.18
TRANSIENT OCCUPANCY EXCISE TAX
Sections:
3.18.030 Administration and collection.
3.18.010 Levied.
There is hereby levied a special excise tax on the sale of or charge made for furnishing of lodging by a hotel, rooming house, tourist court, motel, bed and breakfast 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. 1754 § 1, 1998).
3.18.020 Rate.
The rate of the tax imposed by POMC 3.18.010 shall not exceed four percent on the sale of or charge for the furnishing of lodgings as stated in POMC 3.18.010. (Ord. 1754 § 2, 1998).
3.18.030 Administration and collection.
For the purposes of the tax levied in this chapter, the following provisions shall apply:
(1) The Department of Revenue of the State of Washington is designated as the agent of the city for the purposes of collection and administration.
(2) That administrative provisions contained in RCW 82.08.050 through 82.08.070 and those administrative provisions contained in Chapter 82.32 RCW shall apply with respect to administration and collection of the tax by the Department of Revenue.
(3) All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted.
(4) The State Department of Revenue is empowered on behalf of the city to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 1754 § 3, 1998).