Chapter 3.05 ACCOMMODATIONS TAX – CONVENTION CENTER FUND

Chapter 3.05
ACCOMMODATIONS TAX – CONVENTION CENTER FUND

Sections:

3.05.020 Administration and Collection of Tax.

3.05.010 Special Excise Tax Imposed.

For the purposes set forth in RCW Chapter 67.28, there is levied and there shall be collected 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 renting or leasing of real property, in the county; provided, that 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. Said special excise tax shall be effective at 12:01 a.m. on the twenty-sixth day of March, 1975.

(Ord. 2-1975 §1(part), 1975).

3.05.020 Administration and Collection of Tax.

Pursuant to RCW 67.28.190 and RCW 67.28.200, the Department of Revenue of the State of Washington is designated the agent of the County for the purpose of the collection of special excise tax and remittance of said special excise tax to the county.

(Ord. 2-1975 §1(part), 1975).

3.05.030 Convention Center Fund.

There is established a special fund to be known as the convention center fund into which all proceeds of the special excise tax imposed by this chapter shall be deposited together with funds from other sources as may be determined from time to time by the board of county commissioners. Said fund shall be administered in conformity with the requirements contained in RCW 67.28.210.

(Ord. 2-1975 §1(part), 1975).