HomeMy WebLinkAboutOrdinance 99-028-CC 1
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GRANT COUNTY BOARD OF COMMISSIONERS
Grant County, Washington
RESOLUTION NO. 99-28-CC
ORDINANCE NO. 99-28-CC
AN ORDINANCE CLARIFYING THE AREAS IN GRANT
COUNTY SUBJECT TO THE SPECIAL LODGING EXCISE
TAX; REMOVING THE PENALTY VIOLATION AND LATE
PAYMENT SECTIONS OF CHAPTER 3.68 OF THE GRANT
COUNTY CODE, AND OTHER MATTERS PROPERLY
RELATING THERETO.
RECITALS:
WHEREAS, Grant County (County) has previously passed an ordinance enacting a new
special lodging excise tax pursuant to the statutory provisions mandated by SSB 5876, Chapter
452, Laws of 1997; and
WHEREAS, the Washington State Department of Revenu� (DOR) has requested
clarification regarding the County's intent to tax within the incorporated areas of the
County in said ordinance; and
WHEREAS, the County has determined that DOR is the more appropriate body to impose
a penalty on those who fail to comply with the provisions of chapter 3.68 of the Grant County
Code and chapter 67.28 RCW, and desires to amend its special lodging excise tax ordinance.
NOW,THEREFORE,THE BOARD OF COUNTY COMMISSIONERS DO HEREBY
ORDAIN AND ESTABLISH AS FOLLOWS:
Section 1. Section 3.68.030 of the Grant County Code, adopted by Ordinance/Resolution
No. 98-18�CC, on November 30 , 1998, is hereby amended as follows:
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
tihat 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
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of real property ,in a11 sections of the incorporated and unincoroporated sections
of the countv. PROVIDED: that a credit sha11 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.
Section 2. Section 3.68.60 of the Grant County Code is hereby repealed in its entirety:
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Section 3. Section 3.68.080 of the Grant County Code is hereby repealed in its
entirety:
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Section 4. This ordinance shall take effect and be in force five (5) days after its passage.
NOW THEREFORE, BE IT HEREBY RESOLVED THAT THE GRANT COUNTY
COMMISSIONERS adopt this ordinance.
PASSED AND ADOPTED this /� day of March, 1999.
BOARD OF COUNTY COMMISSIONERS
GRANT COUNTY, WASHINGTON
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Tim Snead, hair
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L Roy C. lisori; Mem
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Deborah Kay oor Member
ATTEST:
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Clerk of th � rd �
PUBLISHED: _3/5���t2/99
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