Chapter 3.40
LODGING TAX
Sections:
3.40.020 Tax deemed in addition to license fees or other taxes.
3.40.030 Special fund created for tourism.
3.40.040 Department of Revenue to collect and administer.
3.40.010 Adoption.
There is levied a two percent special excise tax to be reimbursed to the city from the state sales tax as provided in RCW 67.28.180, and there is levied an additional two percent special excise tax as provided in RCW 67.28.181 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. 1057 § 1, 2010.]
3.40.020 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 other law or any other ordinance of the city. [Ord. 1057 § 1, 2010.]
3.40.030 Special fund created for tourism.
There is created a special fund to be known as the “tourist support fund” in the treasury of the city. All such 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 Until withdrawn for use, the monies accumulated in such fund may be invested by the city in any manner authorized by law. [Ord. 1057 § 1, 2010.]
3.40.040 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 82.08.1815 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. 1057 § 1, 2010.]