1186 - Ordinance - Imposing Special Excise TaxRepealed by Ordinance 1754
Date: 1 2_?R-AR
ORDINANCE NO. 1186 1/
AN ORDINANCE IMPOSING A SPECIAL EXCISE
TAX WITHIN THE CITY OF PORT ORCHARD
EFFECTIVE JANUARY 1, 1982
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD
DO ORDAIN:
SECTION I. There is hereby imposed a special
excise tax on the sale of or charge for the furnishing
of lodging by a hotel, rooming house, tourist court,
motel, trailer camp, and the granting of any similar
license to use real property, as distinguished from the
rental or leasing of real property.
SECTION II. The rate of the tax imposed by
Section I shall not exceed two percent (2%) on the sale
of or charge for the furnishing of lodgings as stated
in Section I.
SECTION III. The administration and collection
of the special excise tax shall be in accordance with and
authorized by R.C.W. 67.28.180.
SECTION IV. Each person, firm or business shall
apply to the City Clerk for a license upon such forms as
the Clerk shall prescribe, giving such information as the
Clerk shall deem reasonable necessary to administer and
enforce this Ordinance.
SECTION V. The special excise tax shall be due and
payable on the 25th day of the month following the taxable
period.
SECTION VI. If any person, firm or business
subject to this ordinance fail to pay such special excise
tax within thirty (30) days after the due date thereof there
shall be added a penalty of Ten Percent (10%) of the amount
of such special excise tax due and unpaid.
SECTION VII. The invalidity or unconstitutionality
of any provisions or sections of this Ordinance shall not
render any other provision or section of this ordinance
invalid or unconstitutional.
PASSED by the City Council and APPROVED by the
Mayor this 28th day of December, 1981.
PAUL D. POWERS, JR., MAYOR
ATTEST:
.loyd, City Cle
APPROVED ,AS Tdi FORM
1 i
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City Attorney