Chapter 4.28
SPECIAL EXCISE TAX ON LODGING
Sections:
4.28.030 Administration and collection – Rules adopted – Special forms.
4.28.040 City fund established.
4.28.010 Taxes levied.
A. Pursuant to RCW 67.28.180, there is levied a special excise tax of two percent on the sale of or charge made for furnishing of lodging by hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. Such special excise tax shall be effective April 1, 2001.
B. Pursuant to RCW 67.28.181, there is levied a special excise tax of two percent on the sale of or charge made for furnishing of lodging by hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. Such special excise tax shall be effective April 1, 2001.
C. For purposes of the taxes imposed pursuant to this section, 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. 01-059 § 1).
4.28.020 Definitions.
The definitions of “selling price,” “buyer,” “consumer,” and all other definitions as set forth in RCW 82.08.010, and subsequent amendments thereto, are hereby adopted by this reference as if fully set forth as the definitions for the taxes levied in this chapter. (Ord. 01-059 § 1).
4.28.030 Administration and collection – Rules adopted – Special forms.
For purposes of the tax levied herein:
A. The Department of Revenue of the State of Washington, hereinafter referred to as the Department, is designated as the agent of the city for purposes of collection and administration.
B. The administrative provisions of RCW 82.08.050 through 82.08.064 and Chapter 82.32 RCW, as the same exist now or may hereafter be amended, shall apply with respect to administration and collection by the Department.
C. All rules and regulations adopted by the Department for the administration of Chapter 82.08 RCW, as the same exist now or may hereafter be amended, are hereby adopted.
D. The Department is empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 01-059 § 1).
4.28.040 City fund established.
A. All taxes levied and collected pursuant to RIMC 4.28.010(A) shall be credited to a special fund in the treasury of the city entitled “Lodging Tax Fund.”
B. All taxes levied and collected pursuant to RIMC 4.28.010(B) shall be credited to a special fund in the treasury of the city entitled “Lodging Tax Fund.”
C. The taxes deposited in the lodging tax fund shall be used only for the purposes of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities, or for any other uses now or hereafter authorized by state law. (Ord. 01-059 § 1).
4.28.050 Effective date.
The effective date of the taxes herein imposed pursuant to RIMC 4.28.010 shall be April 1, 2001, and such tax shall be due and payable to the city on such date and all days following, to be collected as provided in this chapter. (Ord. 01-059 § 1).
4.28.060 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished as provided for in RIMC 1.20.010. (Ord. 01-059 § 1).