CHAPTER 18
LODGING TAX

SECTION:

5-18-1:    Definitions

5-18-2:    Levied

5-18-3:    Additional To Other Taxes

5-18-4:    Fund Created; Investments

5-18-5:    Collection And Administration

5-18-6:    Violation; Penalty

5-18-7:    Severability

5-18-1 DEFINITIONS:

The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions in this section are as contained in RCW 82.08.010 and subsequent amendments thereto, which are adopted herein by reference as if fully set forth. Definitions of the terms “acquisition,” “municipality,” “operation,” “person,” “tourism,” “tourism promotion,” “tourism-related facility” and “tourist” are as set forth in RCW 67.28.080 and subsequent amendments thereto, which are adopted by reference as if fully set forth herein. (Ord. 4697, 12-15-97)

5-18-2 LEVIED:

There is hereby levied a special excise tax of one percent (1%) 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 applies to the sale of or charge 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 and enjoy the same. (Ord. 4697, 12-15-97)

5-18-3 ADDITIONAL TO 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. 4697, 12-15-97)

5-18-4 FUND CREATED; INVESTMENTS:

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 tourism promotion, or acquisition of or operation of tourism-related facilities or to pay for other uses as authorized in Chapter 67.28 RCW, as now permitted or hereafter amended. Until withdrawn for use, the monies accumulated in such fund may be invested in interest bearing securities by the county or City treasurer, or agent for the City, in any manner authorized by law. (Ord. 4697, 12-15-97)

5-18-5 COLLECTION AND ADMINISTRATION:

The Department of Revenue is designated as an agent of the City for purposes of collection and administration of the tax. All rules and regulations adopted by the Department of Revenue for the administration of the Department and this chapter are adopted by reference. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 4697, 12-15-97)

5-18-6 VIOLATION; PENALTY:

It is unlawful for any person, firm or corporation to violate or fail to comply with any of the provisions of this chapter, and such violation shall constitute a misdemeanor. Every person convicted of a violation of any provision of this chapter shall be penalized in accordance with RMC 1-3-1. (Ord. 4697, 12-15-97; Ord. 5831, 1-23-17)

5-18-7 SEVERABILITY:

If any sentence, clause, or portion of this Chapter shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this Chapter. (Ord. 4697, 12-15-97)