Chapter 3.20
LODGING TAX
Sections:
3.20.030 Tax additional to other taxes.
3.20.050 Administration and collection.
3.20.010 Levied.
A. Pursuant to RCW 67.28.180, there is hereby levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, bed or breakfast, trailer camp and the granting of any similar license to use real property, as distinguished from 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 enjoy the same.
B. Pursuant to RCW 67.28.180 and 67.28.181, there is levied an additional special excise tax of two percent, for a total of four percent, on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, bed and breakfast, trailer camp and the granting of any similar license to use real property, as distinguished from 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 enjoy the same. (Ord. 1260 § 2, 2000; Ord. 1243 § 1, 1999; Ord. 1130 § 1, 1987).
3.20.020 Definitions.
The definitions of “selling price”, “seller”, “buyer”, “consumer”, and all other definitions are as now contained in RCW 82.08.010 and subsequent amendments thereto are hereby adopted as the definitions for the tax levied herein. (Ord. 1130 § 2, 1987).
3.20.030 Tax additional to other taxes.
The tax herein levied shall be in addition to any license fee or any tax imposed or levied under law or any other ordinance of the city of South Bend, Washington; provided, however, that pursuant to RCW 67.08.190, such tax shall be deducted from the amount of tax the seller would otherwise be required to collect and to pay to the State Tax Commission under Chapter 82.08 RCW. (Ord. 1130 § 3, 1987).
3.20.040 Fund created.
There is hereby created a special fund in the treasury of the city of South Bend, Washington. All such taxes collected herein shall be placed in such fund for the purpose of paying all or any part of the costs of acquisition, construction or operation of stadium, convention center, performing arts center, visual arts center facilities or any other such facilities, or to pay or secure payment of all or any portion of the general obligation bonds or revenue bonds issued for such purpose, or purposes provided for in Chapter 67.28 RCW, and amendments thereto, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourism expansion, or for such other uses as may from time to time be authorized for such taxes pursuant to statute. (Ord. 1130 § 4, 1987).
3.20.050 Administration and collection.
For the purposes of the tax levied herein:
A. The Department of Revenue of the state of Washington is hereby designated as the agent of the city of South Bend, Washington, for the purposes of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply with respect to administration and collection by the Department of Revenue.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are hereby adopted.
D. The Department of Revenue is hereby authorized to prescribe and utilize such special forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 1130 § 5, 1987).
3.20.060 Violation – Penalty.
Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant hereto shall upon conviction be punished by a fine in a sum not to exceed $500.00. Each day of violation will be considered a separate offense. (Ord. 1130 § 6, 1987).