Loading...
HomeMy WebLinkAbout5561 ORDINANCE NO. 5 5 6 1 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, LEVYING A SPECIAL EXCISE TAX OF ONE 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, Ordinance No. 5554 establishing a Lodging Tax Advisory Committee was passed by the Auburn City Council on June 4, 2001; and WHEREAS, the Lodging Tax Advisory Committee, after a 45-day review period, provided a recommendation to the City for implementation of an additional one percent lodging tax; and WHEREAS, the City Council desires to establish and levy such a tax for the purposes provided by statute. Ordinance 5561 Page 1 August 6, 200:[ NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. Imposition of Tax. There is levied a special excise tax of one 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 and not a mere license to use or enjoy the same. Section 2. 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 chapter. Section 3, Relationships to Other Taxes, The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any laws 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. Special Fund Created. There is created a special fund in the treasury of the city and all taxes collected under this chapter shall be Ordinance 5561 Page 2 August 6, 200! 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. Administration. 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 82.08.060 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. Penalty. It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this 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 $5,000.00 or by imprisonment for a term not to exceed one year or by both such fine and imprisonment. Each day of violation shall be considered a separate offense. Section 7.. Severability. If any section, sentence, clause, or phrase of this ordinance should be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the Ordinance 5561 Page 3 August 6, 2001 validity or constitutionality of any other section, sentence, clause or phrase of this ordinance. Section 8. Implementation. The Mayor is hereby authorized to implement such administrative procedures as may be necessary to carry out the directives of this legislation. Section 9. Effective Date. This Ordinance shall take effect and be in force five (5) days from and after its passage, approval and publication, as provided by law. INTRODUCED: August 6, 2001 PASSED: Auqust 6, 2001 APPROVED: August 6, 20p3~ CHARLES A. BOOTH MAYOR ATTEST: 'Daihi~lle E. Da~kam, City Clerk City Attorney PUBLISHED: ~)/~22 Ordinance 5561 Page 4 August 6, 2001