Chapter 3.42
EXCISE TAX FOR FURNISHING OF LODGING
Sections:
3.42.020 Tax imposed – Amount.
3.42.030 Tax additional to other taxes.
3.42.040 Administration and collection by state.
3.42.050 Special fund for revenues – Use of moneys.
3.42.010 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. 1117 § 2, 1997)
3.42.020 Tax imposed – Amount.
There is levied a special excise tax of five 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 82.08 RCW applies to 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. 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. 1117 § 1, 1997)
3.42.030 Tax additional to 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 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. 1117 § 3, 1997)
3.42.040 Administration and collection by state.
For the purposes of the tax levied in this chapter:
(1) The Department of Revenue is designated as the agent of the city for the purposes of collection and administration of the tax.
(2) 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.
(3) All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.
(4) The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 1117 § 5, 1997)
3.42.050 Special fund for revenues – Use of moneys.
There is hereby created a special fund in the treasury of the city of Westport. All such taxes collected herein shall be placed in such fund for purpose of attracting visitors and encouraging tourist expansion, by paying for the marketing and operations of special events and festivals, and to support the operations and capital expenditures of tourism-related facilities consistent with RCW 67.28.1815. The monies accumulated in such fund may be invested in interest-bearing security by the city treasurer in any manner authorized by law. (Ord. 1468, 2010; Ord. 1117 § 4, 1997)
3.42.060 Violation – Penalty.
It is unlawful for any person, firm or corporation to violate or fail to comply with any of the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be punished by a fine in a sum not to exceed $500.00. Each day of violation shall be considered a separate offense. (Ord. 1117 § 6, 1997)