609 Lodging Excise Tax CITY OF YELM
ORDINANCE NO. 609
AN ORDINANCE of the City of Yelm, Washington, levying a
special excise tax of two percent on the sale or charge
made for the furnishing of lodging by any hotel, rooming
house, tourist court, motel or trailer camp, and the
granting of any similar license to use real property;
establishing a special fund for the tax; and providing
penalties for nonpayment of the tax or violation of the
requirements of the tax.
WHEREAS, SSB 5867, enacted as Ch. 452, Laws of 1997 provides
that cities are authorized to levy and collect a special excise tax
not to exceed four percent on the sale of or charge made for the
furnishing of lodging that is subject to tax under Chapter 82.08
RCW; and
WHEREAS, SSB 5867, enacted as Ch. 452, Laws of 1997, provides
that such tax shall be levied only to pay all or any part of the
cost of tourism promotion, acquisition of tourism-related
facilities, or operation of a tourism-related facility; and
WHEREAS, the City Council desires to establish and levy such
tax for the purposes provided by statue;
NOW THEREFORE, The City Council of the City of Yelm,
Washington, do ordain as follows:
Section 1. There is levied a special excise tax of two 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.
Section 2. 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.
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Section 3. 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 tax the seller
would otherwise be required to collect and pay to the Department of
Revenue under Chapter 82.08 RCW.
Section 4. There is created a special fund in the treasury of
the city 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, 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 hereafter amended.
Section 5. For the purposes of the tax levied in this chapter:
A. The Department of Revenue is designated as the agent of
the city 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.
Section 6. It is unlawful for any person, firm, or corporation
to violate or fail to comply with any of the provisions of the
chapter. Every person convicted of a violation of any provision of
this chapter shall be punished by a fine in a sum not to exceed
$500.00. Each day of violation shall be considered a separate
offense.
Section 7. The invalidity of any article, subsection,
provision, clause, or portion of this ordinance 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 the remainder of this ordinance or the validity of its
application to other persons or circumstances, and all other
articles, sections, subsections, provisions, clauses, or portions
of this ordinance or the statutes adopted by reference herein not
expressly held to be invalid, shall continue in full force and
effect.
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Section 8. The following is hereby repealed:
Ordinance No. 488, enacted January 12, 1994.
Section 9. The effective date of the tax imposed by this
ordinance shall be five days following publication.
G/~
Ka hry M. Wolf, Ma or
Authenticated:
%I~1G
Agn P. Bennick, City Clerk
PASSED and APPROVED: November 12, 1997
PUBLISHED: Nisqually Valley News, November 20, 1997
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