Chapter 3.49
LODGING TAX
Sections:
3.49.010 Tax levied.
A. There shall be an excise tax on the sale or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The rate shall be the lesser of two percent or a rate, when combined with all other taxes imposed upon such sales of lodging, that equals 12 percent. Said tax shall not be imposed in increments of less than tenths of a percent; and
B. There shall be a credit against this tax for the full amount of any city or town tax imposed under a like section; and
C. The taxes levied shall not apply to emergency lodging provided for homeless persons for a period of less than 30 consecutive days under a shelter voucher program administered by any city, town, or Whatcom County or the respective agencies and groups which provide said service. (Ord. 2006-058).