HomeMy WebLinkAbout4633 ORDINANCE NO. /"//~5
AN ORDINANCE of the City of Bremerton, Washington, levying
an additional special excise tax of two percent on the sale or
charge made for the furnishing of lodging by any hotel, rooming
house, tourist court, motel or trailer camp, and the granting of
any similar license to use real property; and amending Chapter
3.64 of the Bremerton Municipal Code.
WHEREAS, RCW 67.28.181 provides that cities are authorized to levy and collect a special
excise tax not to exceed four percent 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 67.28.181 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 Bremerton has established a lodging tax advisory committee
pursuant to RCW 67.28.1817 and presented in May 1998 a proposal to increase this special excise
tax to four percent; 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 BREMERTON, DOES ORDAIN AS
FOLLOWS:
Section 1. Amendment. Section 3.64.010 of the Bremerton Municipal Code is hereby
amended as follows:
3.64.010 TAX - GENERALLY.
There is levied a two percent special ~ tax to be reimbursed to the City from the present
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tvu, ~.u t,w-mmis percen[ state sales tax as promded in RCW 67.28.180
'
1974).
Section 2. Amendment. Section 3.64.020 of the Bremerton Municipal Code is hereby
amended as follows:
3.64.020 TAX- IMPOSITION.
~ii~6~.!.~ there is levied a special excise tax of t-,-o~ percent 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 similar license to use real property as distinguished from 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. (Ord. 3119 §l(a), 1974).
Section 3. Amendment. Section 3.64.050 of the Bremerton Municipal Code is hereby
amended to read as follows:
3.64.050 FUND CREATED.
There is created a special fund to be known as "civic improvement fund" in the treasury of
the City. All such taxes collected under this chapter shall be placed in such fund for the purpose of
paying all or any part of the cost of acquisition,,,,o,,~, ..........
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~~ and until withdrawn for use, the moneys accumulated in such fund may be invested in
interest bearing securities by the City Treasurer in any manner authorized by law. (Ord. 3630 §1,
1981; Ord. 3119 § I(D), 1974).
Section 4. Amendment. Section 3.64.060 of the Bremerton Municipal Code is hereby
amended to read as follows:
3.64.060 TAX - ADMINISTRATION AND COLLECTION
For the purposes of the tax levied in this chapter:
(a) The Department of Revenue of the state is designated as the agent of the City for the
purpose of collection and administration.
(b) The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in
RCW Chapter 82.3~:~ shall apply with respect to administration and collection by the Department.
Section 5. Effective Date. This ordinance shall become effective ten (10) days after passage
and publication.
APPROVED by the City Council of the City of Bremerton this ~ day of
1998.
PASSED by the City Council of the City of Bremerton this ~ day of '~, 1998.
- A~ bent
APPROVED this ~(;:bCday of i",/fl,,~ .... 1998.
HORTON, Mayor
ATTEST:
I~T~cCLUSKEY, City Clerk
EFFECTIVE DATE
PUBL!CATIO,~! DATE .7'-~' ?- q~'
ORDINANCE NUi'vt[JER ,t~,.~,,