HomeMy WebLinkAboutO-1755 - Adds Ch. 3.93, hotel/motel tax (3.93),-",.
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3-MSi\..C
CIT Y 0 F MAR Y S V ILL E
Marysville,Washington
ORDINANCE NO.J 2 SS-
AN ORDINANCE OF THE CITY OF MARYSVILLE LEVYING A
SPECIAL EXCISE TAX OF TWO PERCENT (2%)ON THE SALE OR
CHARGE MADE FOR THE FURNISHING OF LODGING BY HOTEL,
ROOMING HOUSE, TOURIST COURT,MOTEL OR TRAILER CAMP;
DESIGNATING A SPECIAL FUND WHEREBY THE MONIES COLLECTED
BY IMPOSING SUCH TAX SHALL BE ACCUMULATED FOR THE
PURPOSES PERMITTED BY CHAPTER 67.28 RCW,AND PROVIDING
PENALTY FOR VIOLATION THEREOF;AND ENACTING A NEW
CHAPTER 3.93 OF THE MARYSVILLE MUNICIPAL CODE.
THE CITY COUNCIL OF THE CITY OF MARYSVILLE,WASHINGTON DO
ORDAIN AS FOLLOWS:
section 1.A new Chapter 3.93 of the Marysville Municipal
Code is hereby enacted to provide as follows:
HOTEL/MOTEL TAX
3.93.010.Tax Levied.Pursuant to RCW 67.28.180,
there is hereby levied a special excise tax of two percent
(2%)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 (1)month or more constitutes a rental or lease of real
property and not a mere license to use or enjoy the same.
3.93.020.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 hereby adopted as the
definitions for the tax levied herein.
3.93.030.Deduction from Sales Tax.The tax herein
levied shall be in addition to any license fee or any tax
imposed or levied under any law or any other ordinance of
the City;provided,however,that pursuant to RCW 67.28.190,
such tax shall be deducted from the amount of tax the seller
would otherwise be required to collect and to pay to the
Department of Revenue under Chapter 82.08 RCW.
3.93.040.Special Fundi Use of Tax Revenue.There is
hereby created a special fund in the treasury of the City,
to be known as the Hotel/Motel Tax Fund.All taxes col-
lected herein shall be placed in such fund for the purpose
ORDINANCE - 1
of paying all or any part of the costs of acquisition,
construction or operation of stadium,convention center,
performing arts center,visual arts center facilities or any
other such facilities,or to payor secure the payment of
all or any portion of the general obligation bonds or
revenue bonds issued for such purpose,or purposes provided
for in Chapter 67.28 RCW,and amendments thereto,or to pay
for advertising,publicizing or otherwise distributing
information for the purpose of attracting visitors and
encouraging tourist expansion,or for such other uses as may
from time to time be authorized for such taxes pursuant to
statute.
3.93.050.Administration.For purposes of collection
and administration of the tax levied herein,the following
provisions shall apply:
(a)The Department of Revenue of the state of
Washington is hereby designated as the agent of the
City of Marysville for purposes of collection and
administration.
(b)The administrative provisions contained in
RCW 82.08.050 through RCW 82.08.070,and in Chapter
82.32 of RCW shall apply with respect to administration
and collection by the Department of Revenue.
(c)All rules and regulations adopted by the
Department of Revenue for the administration of Chapter
82.08 of RCW are hereby adopted and incorporated herein
by reference.
(d)The Department of Revenue is hereby author-
ized to prescribe and utilize such special forms and
reporting procedures as the Department may deem
necessary and appropriate.
3.93.060.Penalty for Violation.Any person,firm or
corporation violating or failing to comply with the provi-
sions of this Chapter or any lawful rule or regulation
adopted pursuant thereto,shall upon conviction be punished
by a fine in a sum not to exceed FIVE HUNDRED DOLLARS
($500.00).Each day of violation will be considered a
separate offense.
section 2.If any section,sUbsection,clause,phrase,or
word of this Ordinance or of the statutes adopted by reference
herein is,for any reason,held to be invalid or unconstitutional
by a court of competent jurisdiction,such invalidity or uncon-
stitutionality shall not affect the validity or constitutionality
of the remaining portions of this Ordinance or any provisions
adopted by reference herein.
ORDINANCE - 2
section 3.The effective date of this Ordinance shall be
.p-e..h~j ,/(190
~PASSED by the city council and APPROVED by the Mayor this
----!,OL-._.day of -:::r-...."-~J-,1990.
CITY OF ~YSVILLE
Attest:
Approved as to form:
R4flc q ~~CITY ATT Y
YOR
Date of Publication:/-/0-90
Effective Date (~Qays aftQr pYSliSa~ieft):
ORDINANCE - 3
2-1-90