Chapter 3.36
TRANSIENT OCCUPANCY TAX
Sections:
3.36.020 Exclusion of one-month occupancies.
3.36.030 Full credit allowed for city-imposed tax.
3.36.040 Collection by seller.
3.36.050 Remission of tax to State Department of Revenue.
3.36.060 Whatcom County convention center fund – Established.
3.36.070 Whatcom County convention center fund – Use restricted.
3.36.080 Whatcom County convention center fund – Investment.
3.36.090 Whatcom County convention center fund – Withdrawals.
3.36.100 Administration and collection.
3.36.110 Violation – Penalties.
3.36.010 Levied – Rate.
Pursuant to the authority of RCW 67.28.180, there is levied for collection, a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, in Whatcom County. (Ord. dated 10/16/78 § 1; prior code § 4.14.001).
3.36.020 Exclusion of one-month occupancies.
For the purposes of this tax, 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. (Ord. dated 10/16/78 § 2; prior code § 4.14.002).
3.36.030 Full credit allowed for city-imposed tax.
There is allowed a credit against this county tax for the full amount of any city tax imposed pursuant to RCW Chapter 67.28 upon the same taxable event. (Ord. dated 10/16/78 § 3; prior code § 4.14.003).
3.36.040 Collection by seller.
The tax is required to be collected by any seller. “Seller” is defined by RCW 82.08.010 (2) as every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker, or principal. (Ord. dated 10/16/78 § 4; prior code § 4.14.002).
3.36.050 Remission of tax to State Department of Revenue.
The State Department of Revenue is authorized to collect such taxes on behalf of the county as provided in RCW 67.28.200. (Ord. dated 10/16/78 § 5; prior code § 4.14.005).
3.36.060 Whatcom County convention center fund – Established.
There is established a special fund in the treasury of Whatcom County to be known as and designated the Whatcom County convention center fund. All taxes collected pursuant to this chapter or by the county under RCW 67.28.180 shall be deposited and credited to the Whatcom County convention center fund. (Ord. dated 10/16/78 § 6; prior code § 4.14.006).
3.36.070 Whatcom County convention center fund – Use restricted.
Taxes credited to the Whatcom County convention center fund shall be levied and expended for the purpose to pay all or any part of the cost of acquisition, construction, or operation of public stadium facilities, convention center facilities, performing art center facilities, and/or for visual arts center facilities or to pay or secure payment of all or any portion of general obligation bonds of revenue bonds issued for such purpose or purposes under RCW Chapter 67.28, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion. (Ord. 80-5 § 1; Ord. dated 10/16/78 § 7; prior code § 4.14.007).
3.36.080 Whatcom County convention center fund – Investment.
Tax receipts and moneys placed in the Whatcom County convention center fund shall be accumulated and such funds and moneys may be invested in interest-bearing securities by the county treasurer in any manner authorized by law. (Ord. dated 10/16/78 § 8; prior code § 4.14.008).
3.36.090 Whatcom County convention center fund – Withdrawals.
Any moneys in the Whatcom County convention center fund may be withdrawn by order or resolution of the Whatcom County legislative authority only for the uses and purposes set forth in RCW Chapter 67.28. (Ord. dated 10/16/78 § 9; prior code § 4.14.009).
3.36.100 Administration and collection.
For the purposes of the administration and collection of the tax levied under this chapter the Washington State Department of Revenue is designated agent of Whatcom County. Also:
A. The administrative provisions contained in RCW 82.08.050 through 82.08.070, and those administrative provisions contained in RCW Chapter 82.32, shall apply with respect to administration and collection of the tax by the State Department of Revenue.
B. All rules and regulations adopted by the State Department of Revenue relating to the administration of RCW Chapter 82.08 are adopted.
C. The State Department of Revenue is authorized to prescribe and utilize such special forms and reporting procedures as the Department may deem appropriate. (Ord. dated 10/16/78 § 10; prior code § 4.14.010).
3.36.110 Violation – Penalties.
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 of not more than $250.00, or by imprisonment for not more than 30 days in the county jail, or by both fine and imprisonment. (Ord. dated 10/16/78 § 11; prior code § 4.14.011).