896_00001ORDINANCE NO.896
AN ORDINANCE CREATING CHAPTER 3.26 OF THE MOSES LAKE CITY CODE AUTHORISINGTHEIMPOSITIONOFASPECIALEXCISETAXPURSUANTTOCHAPTER67.28 RCW,ASAMENDED.
I THE CITY COUNCIL OF THE CITY OF MOSES LAKE,WASHINGTON,DO ORDAIN AS FOLLOWS:
Section 1.That the Moses Lake Municipal Code shall be,and is hereby amended byaddingtheretoChapter3.26 reading as follows:
CHAPTER 3.26 -SPECIAL EXCISE TAE
3.26.010 Imposition of special excise tax.For the purposes set forth in Chapter67.28 RCW,as amended,the City does hereby impose and levy a special excise taxoftwopercent(2%)on the sale of or charge made for the furnishing of lodgingbyahotel,rooming house,tourist court,motel,trailer comp,and the grantingofanysimilarlicensetouserealproperty,as distinguished from renting orleasingrealproperty;provided,that it shall be presumed that the occupancy ofrealpropertyforacontinuousperiodofonemonthormoreconstitutesarentalorleaseofrealpropertyandnotamerelicensetouseortoenjoythesame.
3.26.020 Definitions.The definitions of the terms "selling price","seller","buyer","consumer"and all other definitions as are now contained in RCW 82.08.010,and subsequent amendments thereto,as those definitions may have application to thetaximposedbythisChapter,are hereby adopted by this reference as the definitionsforthetaxhereinlevied.
3.26.030.Administration and collection of tax.For the purpose of the tax leviedherein:
(1)The Department of Revenue of the State of Washington is hereby designated
as the agent of the city for the purposes of collection and administration.
(2)The administrative provisions contained in RCw 82.08.050 through 82.08.070andthoseadministrativeprovisionscontainedinChapter82.32,RCW,shall applywithrespecttoadministrationandcollectionofthetaxbytheDepartmentofRevenue.
(3)All rules and regulations adopted by the Department of Revenue for theadministrationofChapter82.08,RCW,are hereby adopted.
'4)The State of Washington,Department of Revenue,is hereby empowered,onbehalfofthecity,to prescribe such special forms and reporting procedures as theDepartmentofRevenuemaydeemnecessary.
3.26.040.Establishment of special fund.There is hereby created a special fundinthecity,to be known as the Convention Center Reserve Fund.All taxes leviedandcollectedundertheprovisionsofthisChaptershallbecreditedtotheCon-vention Center Reserve Fund.Such taxes shall be levied only for the purposesauthorizedbythegenerallawsoftheStateofWashington,including but not limitedto:Paying all or any part of the cost of acquisition,construction,or operationofstadiumfacilitiesand/or convention center facilities,or to pay or secure thepaymentofalloranyportionofGeneralObligationBondsorRevenueBondsissuedforsuchpurposeorpurposesasspecifiedinthegenerallawsoftheStateofWashington,and until withdrawn for use,the monies accumulated in such fund may beiinvestedininterest-bearing securities by the city treasurer in any manner auth-orized by law.
3.09.050.Effect of partial invalidity.The invalidity of any article,section,sub-section,provision,clause,or portion thereof,or the invalidity of theapplicationthereoftoanypersonorcircumstances,shall not affect the validityofitsapplicationtootherpersonsorcircumstances,and all other articles,sections,sub-sections,provisions,clauses,or portions thereof,not expressly heldtobeinvalidshallcontinueinfullforceandeffect.
3.09.060.Effective date of tax.The effective date of the tax herein imposed
shall be September 1,1978,and such tax shall be due and payable to the City of
Moses Lake on October 1,1978,and on the first day of each month following,to
be collected as heretofore provided.
Section 2.This ordinance shall be in full force and effect from and after five
(5)days from the date of its passage and publication.
PASSED by the City Council and APPROVED by its ayor this Bth day of August,
1978.
M/A YOR
City C erk
APP
City Attorney
Published:August 15,1978
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