Chapter 3.14
LODGING TAX
Sections:
3.14.030 Tax additional to other fees and taxes.
3.14.040 Tourism fund – Created – Purpose.
3.14.050 Administration and collection.
3.14.010 Levied – Rate.
There is levied a special excise tax of up to seven percent on 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; 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.
The levied rate consists of three types of lodging tax:
A. Two percent state transient rental tax under RCW 67.28.180.
B. Two percent special excise hotel/motel tax under RCW 67.28.181.
C. Three percent convention center tax under RCW 67.28.181.
Under RCW 67.28.181, the city receives state transient rental tax with the hotel/motel tax and convention center taxes being distributed to Pierce County. (Ord. 2603 § 1, 2017: Ord. 1862 § 1, 1998: Ord. 1381 § 1 (part), 1987)
3.14.020 Definitions.
The definitions of “selling price,” “buyer,” “consumer” and all other definitions as are contained in RCW 82.08.010 as of the effective date of the ordinance codified in this chapter, are adopted as the definitions for the tax levied herein. (Ord. 1381 § 1 (part), 1987)
3.14.030 Tax additional to other fees and taxes.
The tax levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the city. (Ord. 1381 § 1 (part), 1987)
3.14.040 Tourism fund – Created – Purpose.
There is created a special fund in the treasury of the city to be known as the tourism fund. All such taxes collected herein shall be placed in said special fund for the purpose of tourism promotion or capital facilities that promote tourism as prescribed in RCW 67.28.180. (Ord. 1862 § 2, 1998: Ord. 1381 § 1 (part), 1987)
3.14.050 Administration and collection.
For the purposes of the tax levied in this chapter:
A. The Department of Revenue of the state of Washington is designated as the necessary agent of the city for the purpose of collection and administration.
B. The administrative provisions contained in chapters 82.08 and 82.32 RCW shall apply with respect to administration and collection by the Department of Revenue of the state of Washington.
C. All rules and regulations adopted by the Department of Revenue of the state of Washington for the administration of chapter 82.08 RCW are adopted.
D. The Department of Revenue of the state of Washington is empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 1381 § 1 (part), 1987)
3.14.060 Violation – Penalty.
Any person, firm or corporation violating any of the provisions of this chapter is guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not to exceed $1,000, or by imprisonment in jail for not to exceed 90 days, or by both such fine and imprisonment.
Each day a violation continues shall be considered as a separate offense. (Ord. 1381 § 1 (part), 1987)