Chapter 3.36
TRANSIENT OCCUPANCY TAX
Sections:
3.36.050 Administration and collection.
3.36.010 Tax imposed.
There is levied a special excise tax of three 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. 480 § 1, 1997)
3.36.020 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. 480 § 2, 1997)
3.36.030 Tax additional.
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 town; 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. 480 § 3, 1997)
3.36.040 Special fund.
There is created a special fund in the town, and all taxes collected under this chapter shall be placed in this special fund to be used solely for the purpose of paying all or any part of the cost of tourist promotion as authorized in Chapter 67.28 RCW, as now or hereafter amended. (Ord. 480 § 4, 1997)
3.36.050 Administration and collection.
For the purposes of the tax levied in this chapter:
A. The Department of Revenue is designated as the agent of the town 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. 480 § 5, 1997)
3.36.060 Violation—Penalty.
A violation or failure to comply with any of the provisions of this chapter shall be deemed to be a civil infraction and shall be punished by a civil penalty in a sum not to exceed five hundred dollars. Each day of violation, or failure to comply, shall be considered a separate offense. (Ord. 480 § 6, 1997)