Ordinance 396-76 - Laserfiche WebLink

I • • • CITY OF EVERETT, WASHINGTON ORDINANCE NO. AN ORDINANCE RELATING TO TAXATION AND PROVIDING FOR THE IMPOSITION OF A SPECIAL EXCISE TAX PURSUANT TO CHAPTER 234 , LAWS OF 1967 , AS AMENDED BY CHAPTER 89 , LAWS OF 1970, EX. SESS. , AND CHAPTER 34, LAWS OF 1973 , 2ND EX. SESS. , OF THE WASHINGTON STATE LEGISLATURE. THE CITY COUNCIL OF THE CITY OF EVERETT, WASHINGTON, DOES ORDAIN AS FOLLOWS : Section 1. Imposition of Special Excise Tax. For the purposes set forth in Chapter 34, Laws of 1973 , 2nd Ex. Sess. , of the Legislature of the State of Washing- ton, the Council of the City of Everett, Washington, being the legislative and governing body of said City, does hereby impose and levy a special excise tax of two percent (2%) on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any sim- ilar license to use real property, as distinguished from renting or leasing 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 li- cense to use or to enjoy the same. Section 2. Definitions. The definitions of the terms "selling price, " "seller, " "buyer, " "consumer, " and all other definitions as are now contained in RCW 82. 08 . 010, and subsequent amendments thereto, as those definitions may have application to the tax imposed by this ordi- nance, are hereby adopted by this reference as the defi- nitions for the tax herein levied. Section 3 . Administration and Collection of Tax. For the purposes of the tax levied herein: 1. The Department of Revenue of the State of Washington is hereby designated as the agent of the City of Everett for the purposes of collection and adminis- tration. 2. The administrative provisions contained in RCW 82. 08 . 050 through 82. 08 . 070 and those administra- tive provisions contained in Chapter 82 . 32 , RCW, shall apply with respect to administration and collection of the tax by the Department of Reve- nue. eve- nue. 3. All rules and regulations adopted by the Depart- ment of Revenue for the administration of Chapter 82 . 08 , RCW, are hereby adopted. 4. The State of Washington, Department of Revenue, is hereby empowered on behalf of the City of Everett to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary.