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HomeMy WebLinkAboutOrdinance 98-187-CCGRANT COUNTY BOARD OF COMMISSIONERS Grant County, Washington RESOLUTION NO. 98187-CC ORDINANCE NO. 98-1s7-CC AN ORDINANCE REPEALING GRANT COUNTY'S "SPECIAL EXCISE TAX" RESOLUTION NUMBER 85-29-CC, IMPOSING A COUNTY WIDE SPECIAL LODGING EXCISE TAX FOR PURPOSES OF FINANCING TOURISM PROMOTION, ADDTNG CHAPTER 3.68 TO THE GRANT COUNTY CODE AND OTHER MATTERS PROPERLY RELATING THERETO. RECITALS: WHEREAS, Grant County (the "County") is undergoing constant and increased pressures on its limited fiscal resources to provide important government services, which prompt the policy choice set forth herein; and WHEREAS, the County desires to make the wisest use of its limited fiscal resources; and WHEREAS, the County is a growing county with many inherent amenities and opportunities which can be utilized by the Grant County Tourism Commission to actively engage in a tourism promotion program; and WHEREAS, the County currently levies a lodging tax of two percent (2 %) on hotels/ motels/camping, etc.,pursuant to chapter 67.28 RCW, which has been utilized by the County for tourism promotion; and WHEREAS, SSB 5867, Chapter 452, Laws of 1997, modi�Fies, repeals and adds new lodging tax authority for the legisla�ive authorities of affected municipalities; and WHEREAS, SSB 5867, Chapter 452, Laws of 1997, empowers the legislative authority of a county with the authority to fix and impose a lodging tax at a higher level, effectively doubling the dollars available to the County for tourism projects; and WHEREAS, the aforementioned lodging tax may not exceed four percent (4%) of the price for lodging; and SPECIAL LODGING EXCISE TAX ORDINANCE - 1 ORDINANCE\EXCISE.TAX WHEREAS, SSB 5876, Chapter 452, Laws of 1997, requires that the DOR perform the collection of the aforementioned lodging tax on behalf of a county at no cost to the County; and WHEREAS, the County has submitted its proposal to replace the current lodging tax authority with the new statutory schemed mandated by SSB 5876, Chapter 452, Laws of 1997, to the Grant County Lodging Tax Advisory Committee; and WHEREAS, it is in the best interest of the public that the County fix and impose a lodging tax. NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERS DO HEREBY ORDAIN AND ESTABLISH AS FOLLOWS: Section 1. Grant County's Special Lodging Excise Tax, adopted by Resolution No. 85- 29-CC on March 14, 1985, is hereby repealed in its entirety. Section 2. Chapter 3.68 of the Grant County Code entitled "Special Excise Lodging Tax" is hereby created and enacted as follows: Sections: 3.68.010 Au�ho�iiy 3.68.020 Adoption By Reference - Definitions 3.68.030 Imposition Of Special Excise Tax 3.68.040 Addition To License Fee 3.68.050 Establishment Of Special F�und 3.68.060 Administration And Collection Of Tax 3.68.070 Violation Penalty 3.68.080 Penalty For Late Payment 3.68.090 Effect Of Partial Invalidity 3.68.100 Effective Date Of Tax 3.68.010 Authority. Grant County (the "County") adopts the ordinance codified in this chapter under chapter 67.28 RCW. 3.68.020 Adoption By Reference - Definitions. The definitions of "selling price," "seller, ""buyer, ""consumer, " and all other definitions as are now contained in chapter 67.28 RCW, RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the lodging tax levied in this chapter. SPECIAL LODGING EXCISE TAX ORDINANCE - 2 ORDINANCE\EXCISE.TAX 3.68.030 Imposition Of Special Excise Tax. There is levied a special excise tax of four percent (4%) 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 under chapter 82.08 RCW applies to the sale of or charge made 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. PROVIDED: that a credit shall be allowed against this levy or tax for the full amount of any city tax imposed pursuant to chapter 67.28 RCW. 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 or enjoy the same. Said lodging tax monies shall be expended exclusively for the purpose of promoting tourism as contemplated by chapter 67.28 RCW and applicable authorities, including without limitation, case law. The DOR shall perform the collection of the aforementioned lodging tax on behalf of the County at no cost to the County. 3.68.040 Addition To License Fee. The tax levied in this chapter sha11 be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the County; provided the first two percent (2 %) of the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay to the DOR under chapter 82.08 RCW. 3.6�.050 Establashaaaent Of Speea�l Fa�nd. There is created a �pecia� fund to be known as the "Tourism Activities Fund. " 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, acquisition of tourism-related facilities, or operation of tourism-related facilities or to pay for any other uses as authorized in chapter 67.28 RCW, as now or hereafter amended. 3.68.060 Adminastration And Collection Of Tax, For the purposes of the tax levied in this chapter: A. The DOR is designated as the agent of the County for the purposes of collection and administration of the lodging tax; and B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in chapter 82.32 RCW shall apply to administration and collection of the tax by the DOR; and C. All rules and regulations adopted by the DOR for the administration of chapter 82.08 RCW are adopted by reference; and SI'ECIAL LODGING EXCISE TAX ORDINANCE - 3 ORDINANCE\EXCISE.TAX D. The DOR is authorized to prescribe and utilize such forms and reporting procedures as the DOR may deem necessary and appropriate. 3.68.070 Violation Penalty. It is unlawful for any person, firm or corporation to violate or fail to comply with any of the provisions of this chapter. Failure to comply with any provision o� this chapter shall subject the violator to the following penalties as set forth below: Violation Failure to pay or report special excise tax: First offense Each subsequent offense 3.68.080 Penalty For Late Payment. Penaltv $190.00 $475.00 (a) If payment of any tax due under this chapter is not received by the Treasurer by the last day of the month in which the tax was due, there shall be added to such tax a penalty of fifteen percent of the tax due. (b) The Treasurer shall notify the taxpayer by mail of the amount of any penalties so added or assessed and these shall become due and payable within ten days from the date of such notice. (c) In additxon to this penalty, the Treasurer rnay charge the taxpayer interest of one percent of all taxes due for each thirty day period or portion thereof that such amounts are past due. (d) Failure to make payment in full of all tax amounts and penalties within sixty days following the day the tax amount initially became due shall be a civil violation of this section. 3.68.090 Effect Of Partial Invalidity. The invalidity of any article, subsection, provision, clause, or portion of this ordinance or of the statutes adopted by reference herein, or the invalidity of the application thereof to any person or circumstances, shall not affect the validity of its application to other persons or circumstances, and all other articles, sections, subsections, provisions, clauses or portions of this ordinance or the statutes adopted by reference herein not expressly held to be invalid, shall continue in full force and effect. SPECIAL LODGING EXCISE TAX ORDINANCE - 4 ORDINANCE\EXCISE.TAX 3.68.100 Effective Date Of Tax. The effective date of the lodging tax herein imposed shall be February 1, 1999. Section 3. This ordinance shall take effect and be in force five (5) days after its passage and publication of its summary. NOW THEREFORE, BE IT HEREBY RESOLVED THAT THE GRANT COUNTY COMMISSIONERS adopt this ordinance. PASSED AND ADOPTED this _� day of November, 1998. BOARD OF COUNTY COMMISSIONERS GRANT COUNTY, WASHINGTON LeRoy C. llison, Chair ��-�����ti �:.7-/�,��/1J Helen Fancher, Member _ �.,�..-,�,�-°~....-- i .. �- '', Tim Snea , Me ber ATTEST: Clerk o Board PUBLISHED: SPECIAL LODGING EXCISE TAX ORDINANCE - 5 ORDINANCE\EXCISE.TAX