HomeMy WebLinkAbout3426ORDINANCE NO. _� q ai iu
AN ORDINANCE of the City Council of the City of
Kent, Washington, levying a special excise tax of one percent
(1%) on the sale or charge made for the furnishing of lodging
by any hotel, motel, rooming house, tourist court, or trailer
camp, and the granting of any similar license to use real
property; and establishing a special fund for the tax for the
purpose of paying all or any part of the cost of tourism
promotion or tourism -related facilities, or operation of
tourism -related facilities or other uses as authorized in
Chapter 67.28 RCW.
WHEREAS, RCW 67.28.181 provides that municipalities such as the City
of Kent 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, the City of Kent has established a Lodging Tax Advisory
Committee pursuant to RCW 67.28.1817, which committee has met and recommended the
imposition of a one percent (1%) lodging tax; and
WHEREAS, such tax shall be levied only to pay all or any part of the cost
of tourism promotion, or acquisition of or operation of a tourism facility or other activities
permitted under Chapter 67.28; NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES
HEREBY ORDAIN AS FOLLOWS:
Lodging
SECTION 1. A new chapter, Chapter 3.23 entitled "Lodging Tax,"
hereby added to the Kent City Code as follows:
Chapter 3.23 Lodging Tax
Sec. 3.23.010. Definitions. The definitions of the terms "selling price," "seller,"
"buyer," "consumer," and all other definitions set forth in RCW 82.08.010 and the
definition of "sale at retail," and "retail sale" set forth in RCW 82.04.050 as currently
enacted or hereinafter amended are hereby adopted by reference as if fully set forth herein.
The definitions of the terms "acquisition," "municipality," "operation," "person,"
"tourism," "tourism promotion," "tourism -related facility" and "tourist" set forth in RCW
67.28.080 as currently enacted or hereinafter amended are hereby adopted by reference as
if fully set forth herein.
Sec. 3.23.020. Levied -- Amount. Effective February 1, 1999, there is hereby
levied, as authorized by RCW 67.28.181, a special excise tax of one percent (1%) on the
sale of or charge made for the furnishing of lodging that is subject to tax under Ch. 82.08
RCW. Pursuant to RCW 82.08.010 and 82.04.050(1)(f), the tax imposed applies to the sale
of or charge 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 and enjoy the same.
Sec. 3.23.030. Tax deemed in addition to license fees or 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 law or any other ordinance of the City.
Sec. 3.23.040. Fund created -- Use of funds. 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 tourism
promotion, or acquisition of or operation of tourism -related facilities or to pay for other
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uses as authorized in Ch. 67.28 RCW, as now permitted or hereafter amended. Until
withdrawn for use, the monies accumulated in such fund may be invested by the City in any
manner authorized by law.
Sec. 3.23.050. Collection and administration. The Washington State
of Revenue is designated and shall act as an agent of the City for purposes of collection
administration of the tax in the manner provided by and consistent with State law.
SECTION 2. - Severability. If any one or more sections, subsections,
sentences of this ordinance are held to be unconstitutional or invalid, such decision shall
not affect the validity of the remaining portion of this ordinance and the same shall
in full force and effect.
SECTION 3. - Effective Date. This ordinance shall take effect and be
force five (5) days from and after the date of its publication as provided by law.
ATTEST:
BRENDA JACOBE , CI Y CLERK
APPROVED AS TO FORM:
A. LUBOVICH, CITY ATTORNEY
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PASSED: 2q day of 1998.
APPROVED: 9 day of11998.
PUBLISHED: l i day of 1998.
I hereby certify that this is a true copy of Ordinance No. 3 Va 4, , passed'
by the City Council of the City of Kent, Washington, and approved by the Mayor of the
City of Kent as hereon indicated.
ji e a-h�SEAL)
BRENDA JAC , CITY CLERK
PV.AWIORDINANCIexcise tax.ord.doc
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