ORDINANCE NO. 2003-07
(Amending Ordinance 1984-03 increasing Special Excise (hotel-motel) Tax)
WHEREAS, Pursuant to Senate Substitute Bill 5867 enacted as Chapter 452, Laws of 1997 (effective July 27, 1997) has expanded the use of hotel-motel tax revenues to include tourism promotion and tourism related facility;
WHEREAS, SSB 5867 enacted as Chapter 452, Laws of 1997 increased the allowable tax rate permitting any County to levy a special excise tax not to exceed four percent (4%) on the sale or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW with up to two percent (2%) credited against the state sales tax and the final two percent (2%) as an additional lodging tax.
WHEREAS, on December 6, 1999 a Lodging Tax Advisory Committee was formed to consider the implementation of a 2% lodging tax, as provided by statute, for lodging facilities within the unincorporated areas of Skamania County; and
WHEREAS, on October 2, 2001, the Lodging Tax Advisory Committee recommended the adoption of the additional 2% lodging tax as authorized by SSB 5867.
WHEREAS, on May 6, 2002 the Board held a hearing to consider an ordinance (Ordinance 2002-03) to increase the special excise tax rate to 4% and voted not to adopt the tax increase at that time but to reconsider the issue within a year’s time;
WHEREAS, after one year, the Skamania County Board of Commissioners proposes increasing the current 2% special excise tax to 4%;
NOW, THEREFORE, BE IT HEREBY ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF SKAMANIA COUNTY, THAT
Ordinance 1984-03 is hereby amended as follows:
Skamania County does hereby levy a special excise tax of four percent 4% on the sale of or charges made for the furnishing of lodging by hotels, rooming houses, tourist courts, motels, trailer camps, or any similar type license to use real property, but not on 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 month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same. Taxes imposed under this section on a sale of lodging shall be credited against the amount of sales tax due to the State under Chapter 82.08 RCW on the same sale of lodging. Total credit for taxes imposed under Chapter 452 shall be under the two percent (2%) tax (the “Lodging tax”); the second two percent (2%) tax (the “basic motel-hotel tax”) shall be credited against the State sales tax under RCW 67.28.180.
This levy shall be subject to RCW 67.28.180, Subsection 2(a) and all such facilities within Skamania County that would otherwise pay this tax to any city located within the county that have already paid such tax, or any portion thereof, to said city, shall receive credit therefore against the county tax levied hereunder.
That pursuant to RCW 67.28.210, all revenues collected hereunder shall be deposited by the County Treasurer in a special fund to be used only in accordance with RCW 67.28.210 for the purposes of acquiring, promoting, constructing, or operating stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts center facilities and/or other tourism facilities with a usable life of three or more years that are designed to accommodate tourist activities or support tourism; or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such tourism related purpose or purposes; or for funding of a multi-jurisdictional tourism related facility; or to provide public restroom facilities available and intended for use by visitors or for any other use permissible pursuant to RCW 67.28.210 or as RCW 67.28.210 may hereafter be amended; that in addition to the promotion of or payment for such facilities, said fund may be used for advertising, publicizing, or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion within the county. Said funds may also be invested as in the case of other county funds.
The invalidity of any article, section, subsection, provision, clause or portion thereof, or the invalidity of the application thereof to any person or circumstance, shall not affect the validity of the remainder of this ordinance or the validity of its application to other persons or circumstances, and all other articles, sections, subsections, provisions, clauses or portions thereof not expressly held to be invalid shall continue in full force and effect.
BE IT FURTHER ORDAINED that this ordinance shall become effective upon the 30 day of June 2003.
REVIEWED this 16th day of June 2003, and set for public hearing on the 30th day of June 2003 at 11:00 o'clock a.m.
ORDINANCE NO. 2003-04 IS HEREBY DULY PASSED AND ADOPTED INTO LAW this 30 day of June 2003.