HomeMy WebLinkAbout2980ORDINANCE NO. 2980
AN ORDINANCE of the City of Port Angeles,
Washington, increasing the lodging excise
tax from two to four percent and amending
Ordinance 1854 as amended and Chapter 3.48
of the Port Angeles Municipal Code.
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 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, as recommended by the Lodging Tax Advisory Committee,
which will increase the amount of the current lodging excise tax
k.ate from two percent to four percent as allowed by SSB 5867;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PORT
ANGELES WASHINGTON DOES HEREBY ORDAIN as follows:
Section 1. Ordinance 1854 as amended and Chapter 3.48 of
'the Port Angeles Municipal Code are hereby amended by amending
PAMC 3.48.010, 3.48.020, 3.48.050, 3.48.060, and 3.48.080 to read
as follows:
3.48.010 Created. There is hereby created a two four
percent sales tax as provided in this Chapter.
3.48.020 Imposition of Tax. There is hereby levied a
special excise tax of two four 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 continuous
period of one month or more constitutes a rental or lease of real
property and not a mere license to use or to enjoy the same.
3.48.050 Special Fund Created. There is hereby created a
special fund in the Treasury of the City. 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, convention ccntcr facilities,
facilities or to pay or secure the payment of all or any portion
of general obligation bonds or revenue bonds i3sucd for such
purpo3c or purpo3c3 undcr this Chapter, or to pay for
advertising, publicizing, or otherwise distributing information
cxpan3ion, and until withdrawn for usc, thc moncy3 accumulated in
ouch fund may be invested in intcre3t bearing sccuritic3 by thc
Finance Director in any manner authorized by law. tourism
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.
3.48.060 Administration and Collection of Taxes. For the
purpose of the tax levied herein:
A. The Department of Revenue of the State of Washington
is hereby designated as the agent of the City for the purpose of
collection and administration.
B. The administrative provisions contained by RCW
82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply
with respect to administration and collection by the Department.
C. All rules and regulations adopted by the Department of
Revenue for the administration of Chapter 82.08 RCW are hereby
adopted.
D. The Department is hereby empowered, on behalf of the
City of Port Angeles to prescribe such special forms and
reporting procedures as the Department may deem necessary.
3.48.080 Collection. Any seller who is required to
collect any tax under the provisions of this Chapter and RCW
67.28.180 for the City of Port Angeles shall pay over such tax as
required by the terms of this Chapter, and the first two percent
of 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 Ch. 82.08 RCW; provided, that nothing in this
Section shall prevent the Department of Revenue from collecting
on behalf of the City of Port Angeles, the tax imposed by this
Chapter.
Section 2 - Severability. If any section or provision of
this ordinance or its application to any person or circumstances
is held invalid, the remainder of the ordinance or the
application of the provision to other persons or circumstances is
not affected, and to this end the provisions of this ordinance
are declared to be severable.
Section 3 - Effective Date. The effective date of the
tax imposed by this Ordinance shall be April 1, 1998.
PASSED by the City Council of the City of Port Angeles at
a regular meeting of said Council held on the 3rd day of
February , 1998.
ATTEST:
sla>C0.1
Becky Upton, U Clerk
�l P Y
APPROVED AS TO FORM:
Craig D. Knutson, City Attorney
PUBLISHED : February 8, 1998
(By Summary)
98.02
ter)
(Dr
Gary GI�C.-�
y Brau�, Mayor
Summaries of Ordinances Adopted by the
Port Angeles City Council
on February 3, 1998
Ordinance No. 2979
This Ordinance of the City of Port Angeles amends Ordinance No. 2656, as amended,
and Chapter 15.20 of the Port Angeles Municipal Code by revising the City's
regulations regarding development in environmentally sensitive areas.
Ordinance No. 2980
This Ordinance of the City of Port Angeles increases the lodging excise tax from two
to four percent and amends Ordinance 1847, as amended, and Chapter 3.48 of the
Port Angeles Municipal Code. The effective date of the tax imposed by this
Ordinance shall be April 1, 1998.
Ordinance No. 2981
This Ordinance of the City of Port Angeles revises the time for beginning City Council
meetings from 7:00 p.m. to 5:30 p.m., establishes that public hearings will be
scheduled to begin at seven p.m. or as soon thereafter as possible, and amends
Ordinance 2230, as amended, and Chapter 2.04 of the Port Angeles Municipal Code.
The full texts of the Ordinances are available at City Hall in the City Clerk's office or will be mailed
upon request. Office hours are Monday through Friday from 8:00 a.m. to 5:00 p.m. These
Ordinances, unless otherwise stated above, shall take effect five days after the date of publication of
these summaries.
Becky J. Upton
City Clerk
Publish: February 8, 1998