HomeMy WebLinkAbout1854ORDINANCE NO. /4,05'L
AN ORDINANCE LEVYING A SPECIAL EXCISE TAX OF TWO PER
CENT ON THE SALE OF OR CHARGE MADE FOR THE FURNISHING OF LODGING
BY A HOTEL, ROOMING HOUSE, TOURIST COURT, MOTEL, TRAILER CAMP,
AND DESIGNATING A SPECIAL FUND WHEREBY THE MONIES COLLECTED BY
IMPOSING SUCH TAX SHALL BE ACCUMULATED FOR A STADIUM AND /OR
CONVENTION CENTER FACILITY, NOW, THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL of CLALLAM COUNTY:
Section 1. There is hereby created a two (2) percent
sales tax as herein provided:
(a) Imposition of tax. There is hereby levied
a special excise tax of two (2 %) percent
on the sale of or charge made for the
furnishing of lodging by a hotel, rooming
house, tourist court, motel, trailer camp,
and the granting of any similar license
to use real property, as distinguished from
the renting or leasing of real property:
Provided, that it shall be presumed that
the occupancy of real property for a con-
tinuance period of one month or more con-
stitutes a rental or lease of real property
and not a mere license to use or to 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 amend-
ments thereto, are adopted as the definitions
for the tax levied herein.
(c) Tax imposed additional to others. The tax
herein levied shall be in addition to any
license fee or any tax imposed or levied
under any other ordinance of the City
of Port Angeles.
(d) Special fund created. There is hereby created
a special fund in the Treasury of the City of
Port Angeles. All such taxes collected herein
shall be placed in such fund for the purpose
of paying all or any part of the cost of
acquisition, construction, or operating of
stadium facilities and /or convention center
facilities or to pay or secure the payment of
all or any portion of general obligation bonds
or revenue bonds issued for such purpose as
specified herein, and until withdrawn for use,
the monies accumulated in such fund may be in-
vested in interest bearing securities by the
Finance Director of the City of Port Angeles
in any manner authorized by law.
(e) Administration and collection of taxes. For
the purpose of the tax levied herein:
1. The Department of Revenue of the State of
Washington is hereby designated as the agent
of the City of Port Angeles for the purpose
of collection and administration.
2. The administrative provisions contained by
RCW 82.08.050 through 82.08.070 and in Chapter
82.31 RCW shall apply with respect to admini-
stration and collection by the Department.
3. All rules and regulations adopted by the
Department of Revenue for the administration
of Chapter 82.08 are hereby adopted.
4. The Department is hereby empowered, on
behalf of the City of Port Angeles to pre-
scribe such special forms and reporting pro-
cedures as the Department may deem necessary.
(f) Penalty for violations. Any person violating or
failing to comply with any of the provision of
this section or any lawful rule or regulation
adopted thereto, upon conviction thereof, shall
be punished by a fine of a sum not to exceed
Two Hundred Fifty Dollars ($250.00). Each day
of violation will be considered a separate
offense.
Section 2. Any Seller who is required to collect any tax
under the provisions of this Ordinance and RCW 67.28.180 for the
City of Port Angeles shall pay over such tax as required by the
terms of this Ordinance, and such tax shall be deducted from the
amount of tax such Seller would otherwise be required to collect
and to pay over to the Tax Commission under RCW 82.08; provided,
that nothing in this section shall prevent the Department of
Revenue for collecting on behalf of the City of Port Angeles,
the tax imposed by this Ordinance.
Section 3. If any provisions of this Ordinance, or its
application to any person or circumstances held invalid, the
remainder of this Ordinance or the application of the provision
to other persons or circumstances is not affected.
Section 4. This Ordinance will become effective on the
�Q 4 day of , 1975.
PASSED and APPROVED this day of
1975.
C. Vernon Basom, Mayor
Paiz/eedZi
Marian-C-.-Parrish, City Clerk
Apprbyed a Jto`forin:
Stanley A. Taygor, City Attbrney
PUBLISHED: