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HomeMy WebLinkAboutOrdinance 03-027 Levying Special Excise Tax if Hotel Lodging CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON ORDINANCE NO. 27 AN ORDINANCE OF THE CiTY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, LEVYING A SPECIAL EXCISE TAX OF TWO PERCENT ON THE SALE OR CHARGE MADE FOR THE FURNISHING OF LODGING BY ANY HOTEL, MOTEL, ROOMING HOUSE,TOURIST COURT, OR TRAILER CAMP; ESTABLISHING A SPECIAL FUND FOR THE TAX; AND PROVIDING FOR OTHER MATTERS PROPERLY RELATED THERETO. WHEREAS, RCW 67.28.180 provides that qualified cities, such as the City of Spokane Valley, are authorized to levy and collect a special excise tax on the sale or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW; and WHEREAS, RCW 67.28.1815 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, this ordinance replaces the Special Excise Tax adopted by Spokane County through Resolution 77-950 and does not increase the amount of tax otherwise paid by responsible persons; and WHEREAS, the City Council of the City of Spokane Valley desires to establish and levy such tax for the purposes provided by Washington law. NOW, THEREFORE, the City Council of the City of Spokane Valley, Spokane County, Washington, do ordain as follows: Section 1. Imposition of Tax on the Furnishing of Lodging. A. Imposition. There is levied a special excise tax of two percent (2%) 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, motel, rooming house, tourist court 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 license to temporarily use and enjoy the same. B. 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 Ordinance. C. Imposition of Tax in Addition to Other Taxes and Fees. The tax Page 1 C:1Documenis and Scttings\rmullerALocal Setting&Temporary Internet Files\OLK1 I\Ordirtance No.27.doc levied in this Ordinance shall be a credit against the amount of sales tax (RCW Chapter 82.08) due the State of Washington on the sale of lodging as set forth herein. Section 2. Creation of Tourism-Promotion Fund. There is created a special fund in the treasury of the City of Spokane Valley termed the "Hotel/Motel Tax Fund" into which all taxes collected under this Ordinance shall be placed and 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 the same now exists or may hereafter be amended. Section 3. Administration. For the purposes of this the tax as levied in this Ordinance: A. The Department of Revenue is designated as the agent of the City of Spokane Valley for the purposes of collection and administration of the tax. B. The administrative provisions contained in RC\V 82.08.050 through 82.08.060 and in Chapter 82.32 R.CW shall apply for 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 RC\V 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 4. Lodging Tax Advisory Committee. The City Council shall establish a Lodging Tax Advisory Committee consisting of five (5) members. Two members of the Committee shall be representatives of businesses required to collect the tax and, at least, two members shall be persons involved in activities authorized to be funded by this ordinance. The City shall solicit recommendations from organizations representing businesses that collect the tax and organizations that are authorized to receive funds under this ordinance. The Committee shall be comprised equally of members who represent businesses required to collect the tax and members who are involved in funded activities. One member of the Committee shall be from the City Council. Annually, the membership of the Committee shall be reviewed. The Mayor shall nominate persons and the Council member for the Lodging Tax Advisory Committee with Council confirmation of the nominees. Nominations shall state the term of Committee membership. Appointments shall be for one and two year terms. Page 2 COncuments and SettingslrmullerlLocal Settings\Tcmroravy Internet FIIes\OLK 11\ordinance No.27.doc Section 5. Penal . It is unlawful for any person, firm, or corporation to violate or fails to comply with any of the provisions of this chapter and shall constitute a misdemeanor. Each day of violation shall be considered a separate offense. Section 6. Severability. If any section, sentence, clause or phrase of this ordinance shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this Ordinance. Section 7. Effective Date. This Ordinance shall be in full force and effect on the official date of incorporation provided publication of this Ordinance or a summary thereof occurs in the official newspaper of the City as provided by law. • Passed By the City Council of the City of Spokane Valley on February % 2003. Mayor, Michael DeVleming ATTEST: - Al . A liiterim City Clerk, Ruth Muller Approved As To Form: r • .� I' to rn City tto!ley, Sta/iley M. Schwartz Date of Publication: /1'l t, 2 7 2o3 Effective Date: Page 3 C:1Documents and Settings\rmulletLLocal Scttinas\Temporary Internet Files\OLKI l\Ordinance No.27.doe