Chapter 3.78
EXCISE TAX ON CHARGES FOR FURNISHING LODGING
Sections:
3.78.020 Payment and collection.
3.78.030 Tax additional – Deduction.
3.78.010 Imposed – Amount.
There is levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.02 RCW applies to the sale of or charge made for the furnishing of lodging by any hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, within the city, as distinguished from the renting or leasing of real property. It shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 98-1 § 1, 1998: Ord. A-3390 § 1, 1985).
3.78.020 Payment and collection.
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 administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply to administration and collection of the tax 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 adopted by reference.
D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the department may deem necessary and appropriate. (Ord. 98-1 § 2, 1998: Ord. A-3390 § 2, 1985).
3.78.030 Tax additional – Deduction.
The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the city; provided, the first two percent of the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 98-1 § 3, 1998: Ord. A-3390 § 3, 1985).
3.78.040 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. (Ord. 98-1 § 4, 1998).