HomeMy WebLinkAboutORD 4697CITY OF RENTON,WASHINGTON
ORDINANCE NO.4697
AN ORDINANCE OF THE CITY OF RENTON,WASIiINGTON,LEVYING A
SPECIAL EXCISE TAX OF ONE PERCENT (1%)ON THE SALE OR
CHARGE MADE FOR THE FURNISIiING OF LODGING BY ANY IIOTEL,
MOTEL,ROOMING IIOUSE,TOURIST COURT OR TRAILER CAMP,AND
THE GRANTING OF ANY SIMILAR LICENSE TO USE REAL PROPERTY,
ESTABLISIiING 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 Chapter 452,Laws of 1997,
provides that cities 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,SSB 5867,enacted as Chapter 452,Laws of 1997,
allows a municipality,such as the City of Renton,which had not
previously imposed such a tax,to now impose such a tax;and
WHEREAS,the City of Renton has established a Lodging Tax
Advisory Committee pursuant to section 5 of Chapter 452,Laws of
1997,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 452,
Laws of 1997;
NOW,THEREFORE,the City Council of the City of Renton,
Washington,do ordain as follows:
SECnO!!I.
ORDINANCE NO.4697
Title IV (Finance and Business Regulations),of
Ordinance No.4260 entitled "Code of General Ordinance of the City
of Renton,Washington"is hereby amended by adding Chapter 18
entitled "Lodging Tax"which reads as follows:
5-18-1:The definitions of "selling price,""seller,"
lIbuyer,"tlconsumer,lI and all other definitions in this section are
as contained in RCW 82.08.010 and subsequent amendments thereto,
which are adopted herein by reference as if fully set forth.
Definitions of the terms "acquisition,""municipality,II
"operation,""person,II "tourism,II "tourism promotion,"II tourism-
related facility"and "tourist"are as set forth in RCW 67.28.080
and subsequent amendments thereto,which are adopted by reference
as if fully set forth herein.
5-18-2:There is hereby levied 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 Chapter 82.08 RCW.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.
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ORDINANCE NO.4697
5-18-3,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.
5-18-4: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 uses
as authorized in Chapter 67.28 RCW,as now permitted or hereafter
amended.Until withdrawn for use,the monies accumulated in such
fund may be invested in interest bearing securities by the county
or City treasurer,or agent for the City,in,any manner authorized
by law.
5~18~5:The Department of Revenue is designated as an agent
of the City for purposes of collection and administration of the
tax.All rules and regulations adopted by the Department of
Revenue for the administration of the Department and this chapter
are adopted by reference.The Department of Revenue is authorized
to prescribe and utilize such forms and reporting procedures as the
Department may deem necessary and appropriate.
5-18-6:It is unlawful for any person,firm or corporation
to violate or fail to comply with any of the provisions of this
chapter,and such violation shall constitute a misdemeanor Every
person convicted of a violation of any provision of this chapter
shall be punishable by a fine in a sum not to exceed $500.00.Each
day of violation shall be considered a separate offense.
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4697ORDINANCENO.
5-18-7:If any sentence,clause,or portion 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 II.This ordinance shall be effective upon its
Clerk
~'1997.
passage,approval,and five days after publication.
PASSED BY THE CITY COUNCIL this 15th day 0
-APPROVED BY THE MAYOR this 15th day of December 1997---------,.
APpro~~~
Lawrence J.Warren,City Attorney
Jes~,Mayor
Date of Publication:12/19/97 (Summary)
ORD.692:12/12/97:as.
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