Source: https://www.codepublishing.com/WA/SoapLake/html/SoapLake03/SoapLake0388.html
Timestamp: 2019-05-22 21:08:14
Document Index: 271637135

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

Chapter 3.88 SPECIAL EXCISE TAX – LODGING
SPECIAL EXCISE TAX – LODGING
3.88.010 Imposition of special excise tax.
3.88.030 Addition to license fee.
3.88.040 Establishment of special fund.
3.88.050 Administration and collection of tax.
3.88.060 Penalty.
3.88.070 Effect of partial invalidity.
3.88.080 Effective date of tax.
There is levied a special excise tax of four 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. 1048 § 1, 2006).
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. 1048 § 1, 2006).
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 city, provided, the first two percent of the tax shall be deducted from the amount of the tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 1048 § 1, 2006).
There is created a special fund to be known as the “tourism enhancement fund.” All taxes collected under this chapter shall be placed in this special fund to be used solely for the purposes of paying all or any part of the cost of tourist promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or to pay for any other uses as authorized in Chapter 67.28 RCW, as now or hereinafter amended. (Ord. 1048 § 1, 2006).
For the purpose of the tax levied in this chapter.
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. 1048 § 1, 2006).
It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter. Failure to comply with any provision of this chapter shall subject the violator to the following penalties as they are defined in Chapter 1.10 SLMC:
Failure to pay or report special excise tax (SLMC 3.88.010)
(Ord. 1048 § 1, 2006).
The invalidity of any article, subsection, provision, clause or portion of this chapter or of the statutes adopted by reference herein, or the invalidity of the application thereof to any person or circumstance, shall not affect the validity of its application to other persons or circumstances, and all other articles, sections, subsections, provisions, clauses, or portions of this chapter or the statutes adopted by reference herein not expressly held to be invalid, shall continue in full force and effect. (Ord. 1048 § 1, 2006).
The effective date of the tax herein imposed shall be July 1, 2006. (Ord. 1048 § 1, 2006).