1754 - Ordinance - Repealing Ordinance No. 1186 and Imposing Additional 2% Excise Tax on Lodging•
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NOTICE OF CITY OF PORT ORCHARD
ORDINANCE
The following is a summary of an Ordinance approved by the Port Orchard City Council at their
regular Council meeting held December 28, 1998.
ORDINANCE NO. 1754
AN ORDINANCE OF THE CITY OF PORT ORCHARD,
WASHINGTON, IMPOSING AN ADDITIONAL 2% EXCISE TAX
ON LODGING (PORT ORCHARD MUNICIPAL CODE CHAPTER
3.18) AND REPEALING ORDINANCE NO. 1186
Copies of Ordinance No. 1754 are available for review at the office of the City
Clerk of the City of Port Orchard. Upon written request a statement of the full text
of the Ordinance will be mailed to any interested person without charge. Thirty
days after publication, copies of Ordinance No. 1754 will be provided at a nominal
charge.
City of Port Orchard
Michelle Merlino
Deputy Clerk
Publish: Port Orchard Independent
January 27,1999
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ORDINANCE NO. 1754
AN ORDINANCE OF THE CITY OF PORT ORCHARD IMPOSING AN
ADDITIONAL 2% EXCISE TAX ON LODGING (PORT ORCHARD
MUNICIPAL CODE CHAPTER 3.18) AND REPEALING ORDINANCE 1186
WHEREAS, the City Council did on December 28, 1981 impose an excise tax of two
percent (2%) on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house,
tourist court or trailer camp, and
WHEREAS, Chapter 67.28 RCW was amended in 1998 to provide that certain cities
are authorized to levy and collect a special excise tax not to exceed 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; and
WHEREAS, RCW 67.28.1815 provides that such tax shall be levied only to pay all or
any part of the cost of tourism promotion, acquisition of tourism -related facilities, or operation of a tourism -
related facility; and \
WHEREAS, the City of Port Orchard has established a Lodging Tax Advisory
Committee pursuant to RCW 67.28.1817; and
WHEREAS, the Committee met on November 18, 1998 and recommended that the
City increase the City's excise tax on lodging to four percent (4%); and
WHEREAS, the City Council desires to establish and levy such tax for the purposes
provided by statute; now, therefore
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, DOES
ORDAIN AS FOLLOWS:
SECTION 1. Section 3.18.010 of the Port Orchard Municipal Code shall read as
follows:
There is hereby levied a special excise tax on the sale of or charge made for furnishing of
lodging by a hotel, rooming house, tourist court, motel, bed and breakfast or trailer camp and the granting
of any similar license to use real property as distinguished from the renting or leasing of real property. 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.
SECTION 2. Section 3.18.020 of the Port Orchard Municipal Code shall read as
follows:
Rate: The rate of the tax imposed by Section I shall not exceed four percent (4%) on the
sale of or charge for the furnishing of lodgings as stated in Section 1.
SECTION 3. Section 3.18.030 of the Port Orchard Municipal Code shall read as
follows:
Administration and Collection: For the purposes of the tax levied in this chapter, the
following provisions shall apply:
(1) The Department of Revenue of the State of Washington is designated as the agent of
the City for the purposes of collection and administration.
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Ordinance No. 1754
Page Two of Two
(2) That administrative provisions contained in RCW 82.08.050 through 82.08.070 and
those administrative provisions contained in RCW Chapter 82.32 shall apply with respect
to administration and collection of the tax by the Department of Revenue.
(3) All rules and regulations adopted by the Department of Revenue for the
administration of RCW Chapter 82.08 are adopted.
(4) The State Department of Revenue is empowered on behalf of the City to prescribe
such special forms and reporting procedures as the Department of Revenue may deem
necessary.
SECTION 4. Effective date: This Ordinance shall become effective on April 1, 1999.
SECTION 5. Repealer: Ordinance No. 1186 as adopted by the Port Orchard City
Council on December 28, 1981 is hereby repealed in its entirety.
SECTION 6. Savings Clause: Ordinance Nos. 1186, which is repealed by this
ordinance, shall remain in force and effect until the effective date of this ordinance.
SECTION 7. Severability: If any section, subsection, sentence, clause, or phrase of
this ordinance or amendment thereto, or its application to any person or circumstances is held invalid, the
remainder or application to other persons or circumstances shall not be affected.
PASSED by the City Council of the City of Port Orchard, APPROVED by the Mayor and
attested by the Clerk in authentication of such passage this 281h day of December 1998.
LESLIE J. WlEATHERILL, MAYOR
ATTEST:
Patr is Parks, City ClOrk
APPR VED AS TO FORM:
Ci Attorne
Sponsore by:
ouncdman Clauson