Chapter 3.06
SPECIAL EXCISE TAX
Sections:
3.06.020 Subject to statutory provisions.
3.06.030 Special fund established.
3.06.010 Tax levied.
Skamania County does levy a special excise tax of four percent on the sale of or charges made for the furnishing of lodging by hotels, rooming houses, tourist courts, motels, trailer camps, or any similar type license to use real property, but not on the renting or leasing of real property; provided, that 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 to enjoy the same. Taxes imposed under this section on a sale of lodging shall be credited against the amount of sales tax due to the state under Chapter 82.08 RCW on the same sale of lodging. Total credit for taxes imposed under Chapter 452 shall be under the two percent tax (the “lodging tax”); the second two percent tax (the “basic motel-hotel tax”) shall be credited against the state sales tax under RCW 67.28.180. (Ord. 2003-07 (part): Ord. 1984-03 (part))
3.06.020 Subject to statutory provisions.
This levy shall be subject to RCW 67.28.180, subsection 2(a) and all such facilities within Skamania County that would otherwise pay this tax to any city located within the county that have already paid such tax, or any portion thereof, to said city, shall receive credit therefore against the county tax levied hereunder. (Ord. 2003-07 (part): Ord. 1984-03 (part))
3.06.030 Special fund established.
That pursuant to RCW 67.28.1815, all revenues collected hereunder shall be deposited by the county treasurer in a special fund to be used only in accordance with RCW 67.28.1815 for the purposes of acquiring, promoting, constructing, or operating stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts center facilities and/or other tourism facilities with a usable life of three or more years that are designed to accommodate tourist activities or support tourism; or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such tourism related purpose or purposes; or for funding of a multi-jurisdictional tourism related facility; or to provide public restroom facilities available and intended for use by visitors or for any other use permissible pursuant to RCW 67.28.1815 or as RCW 67.28.1815 may hereafter be amended; that in addition to the promotion of or payment for such facilities, said fund may be used for advertising, publicizing, or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion within the county. Said funds may also be invested as in the case of other county funds. (Ord. 2003-07 (part): Ord. 1984-03 (part))