3.30.010 Hotel & Motel Tax.
A. Levied: Pursuant to the laws of the State of Washington, there is levied a special excise tax of two percent (2%) on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, 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 to enjoy the same. The special excise tax shall be effective July 1, 1990.
B. Definitions: The definitions of "selling price", "seller", "buyer", "consumer", and all other definitions as are now made in RCW 82.08.010, and subsequent amendments thereto, are made the definitions for the tax levied in this ordinance.
C. Administration – Collection. For purposes of the tax levied in this ordinance:
1. The Department of Revenue of the State of Washington, hereinafter referred to as the Department, is designated as the agent of the City of George for purposes of collection and administration.
2. The administrative provisions in 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.
3. All rules and regulations adopted by the Department for the administration of Chapter 82.08 RCW are hereby adopted.
4. The Department is empowered, on behalf of the City of George, to prescribe such special forms and reporting procedures as the Department may deem necessary.
D. Lodging tax revenue fund No. 115 established – Uses. There is established the City of George lodging tax revenue fund No. 115 in the City of George Treasury, into which fund all sums received as a result of the levy imposed pursuant to this section shall be paid. The funds deposited in this fund may be used for only those purposes identified in Chapter 67.28 RCW as the same exists now or may hereafter be amended. The City Council may determine from time to time allocation of funds for lawful uses.
E. Penalty for violation. Any person violating or failing to comply with any of the provisions of this ordinance, upon conviction thereof shall be punished by a fine in any sum not to exceed one hundred dollars ($100), which penalty shall be in addition to any other penalties provided for in this ordinance [Ord. 2021-01 § 1, March 2021.]