3.32.010 - Lodging tax levied.

Pursuant to Section 67.28.180 of the Revised Code of Washington, there is levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, 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, 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 enjoy the same.

(Ord. 471 § 1, 1998)

3.32.020 - Definitions.

The definitions of "selling price," "seller," "buyer," "consumer" and all other definitions as are now contained in Section 82.08.010 of the Revised Code of Washington, and subsequent amendments thereto, be, and they are adopted as the definitions for the tax levied herein.

(Ord. 471 § 2, 1998)

3.32.030 - Tax is additional— Exception.

The tax levied herein shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the town; provided, however, that pursuant to Section 67.28.190 of the Revised Code of Washington, such tax shall be deducted from the amount of tax the seller would otherwise be required to collect and to pay to the State Tax Commission under the provisions of Chapter 82.08 of the Revised Code of Washington.

(Ord. 471 § 3, 1998)

3.32.040 - Fund created—Purpose.

There is created a special fund in the treasury of the town to be named the hotel/motel tax fund. All such taxes collected herein shall be placed in such fund for the purpose of paying all or any part of the costs of acquisition, construction or operation of stadium facilities, convention center facilities, performing arts center facilities and/or visual arts center facilities, or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purposes or purposes under the provisions of Chapter 67.28 of the Revised Code of Washington, and amendments thereto, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourism expansion, or for such other use or uses as may from time to time be authorized for such taxes pursuant to Chapter 67.28 of the Revised Code of Washington, and amendments thereto.

(Ord. 471 § 4, 1998)

3.32.050 - Collection and administration—Forms and procedures.

For the purposes of the tax levied herein, it is further ordained as follows:

A.

That the Department of Revenue of the state of Washington is designated as the agent of the town for the purpose of collection and administration;

B.

That the administrative provisions contained in Section 82.08.050 through Section 82.08.070 of the Revised Code of Washington, and as contained in Chapter 82.32 of the Revised Code of Washington, shall apply with respect to the administration and collection by said department;

C.

That all rules and regulation adopted by the Department of Revenue for the administration of Chapter 82.08 of the Revised Code of Washington be, and they are adopted;

D.

That the Department of Revenue is authorized to prescribe and utilize such special forms and procedures as the department may deem necessary and appropriate.

(Ord. 471 § 5, 1998)

3.32.060 - Violation—Penalty.

Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant thereto shall, upon conviction, be punished by a fine in the sum not to exceed five hundred dollars ($500.00). Each day of violation will be considered a separate offense.

(Ord. 471 § 6, 1998)