1781_00001ORDINANCE NO.1781
ANORDINANCEREPEALING CHAPTER3.260F THEMOSES LAKEMUNICIPAL
CODE ENTITLED"SPECIAL EXCISE TAX"AND CREATINGA NEW CHAPTER
3.28 OF THE MOSES LAKEMUNICIPAL CODE ENTITLED "SPECIAL EXCISE
TAX"
THE CITY COUNCIL OF THE CITYOF MOSES LAKE,WASHINGTON DO ORDAIN AS FOLLOWS:
Section 1.Chapter 3.26 of the Moses Lake Municipal Code entitled "Special Excise Tax"is repealed initsentirety.
Section 2.Chapter 3.28 of the Moses Lake Municipal Code entitled "Special Excise Tax"is enacted asfollows:
3.28.010 Imposition of Special Excise Tax:There is levied a special excise taxof four percent (4%)onthesaleoforchargemadeforthefurnishingoflodgingthatissubjecttotaxunderChapter82.08 RCW.The tax imposed under Chapter 82.08 RCW applies to the sale of or chargemadeforthefumishingoflodgingbyahotel,rooming house,tourist court,motel,or trailer
camp,and the grantingof any similar license to use real property,as distinguished from therentingorleasingofrealproperty.It shall be presumed thatthe occupancy of real propertyforacontinuousperiodofonemonthormoreconstitutesarentalorleaseofrealpropertyandnotamerelicensetouseorenjoythesame.
3.28.020 Definitions:The definitionsof "sellingprice,""seller,""buyer,""consumer,"and all otherdefinitionsasarenowcontainedinRCW82.08.010,and subsequent amendments thereto,areadoptedasthedefinitionsforthetaxleviedinthischapter.
3.28.030 Addition to License Fee:The taxlevied in this chapter shall be in addition to any license fee
or any other taximposedor levied under any law or any other ordinance ofthecity;provided,the first twopercent (2%)of the tax shallbe deducted from the amount of taxtheseller wouldotherwiseberequiredtocollectandpaytotheDepartmentofRevenueunderChapter82.08RCW.
3.28.040 Establishment of Special Fund:There is created a special fund tobe known as the "Tourism
0 Activities Fund".All taxescollected under thischapter shall be placed in thisspecial fund tobeusedsolelyforthepurposeofpayingalloranypartofthecostoftouristpromotion,acquisitionof tourism-relatedfacilities,or operation of tourism-relatedfacilities ortopay for anyotherusesasauthorizedinChapter67.28 RCW,as nowor hereafter amended.
3.28.050 Administrationand Collection of Tax:For the purposes ofthetax levied in thischapter:
A.The Department of Revenue is designated as the agent of the city for the purposes ofcollectionandadministrationofthetax.
B.The administrative provisions contained in RCW 82.08.050 through82.08.070 and inChapter82.32 RCW shall applytoadministrationand collection of thetaxby the Depart-ment of Revenue.
C.AIIrules and regulationsadopted by the Department ofRevenue fortheadministration ofChapter82.08 RCWare adopted by reference.
D.The Department of Revenue is authorizedtoprescribe and utilize such forms and reportingproceduresastheDepartmentmaydeemnecessaryandappropriate.
3.28.060 Penalty:It is unlawful for any person,firm,or corporation to violate or fail to complywithanyoftheprovisionsofthischapter.Failure to complywith any provisionof thischapter shallsubjecttheviolatortothefollowingpenaltiesastheyaredefinedinChapter1.08 of thiscode:
Violation Penalty
Failure to pay or report special excise tax (3.28.080)C-1
3.28.070 Affect ofPartial Invalidity:The invalidity of any article,subsection,provision,clause,or portionofthisordinanceorofthestatutesadoptedbyreferenceherein,ortheinvalidity of the applica-tionthereoftoany person or circumstance,shall not affect thevalidity of its applicationtootherpersonsorcircumstances,and allother articles,sections,subsections,provisions,clauses,orportionsofthisordinanceorthestatutesadoptedbyreferencehereinnotexpresslyheldtobeinvalid,shall continue in fullforce and effect.
3.28.080 Effective Date of Tax:The effectivedate ofthe taxherein imposed shall be January 1,1998.
Section 3.This ordinance shalltakeeffect and be inforce five (5)days after its passage and publication
of its summary as provided by law.
Adopted by the City Council and signed by its Mayor on
Finance Director
APPROV AS TO FORM:
Ci Attorney
PUBLISHED:10/31/97
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