HomeMy WebLinkAbout3119 ORDINANCE NO. 3119
AN ORDINANCE levying a special tax of two (2%)
per cent to be reimbursed to the City of Bremerton
from the present 4.5 % Washington State Sales Tax
on the sale of or charge made for the furnishing
of lodging by a hotel, rooming house, tourist court,
motel, trailer camp, and designatin9 a special fund
whereby the monies collected by imposing such
tax shall be accumulated for a public stadium
facility and/or convention center facility.
THE CITY OF BREMERTON DOES ORDAIN:
SECTION 1. There is hereby levied a (2%) two per cent
special tax to be reimbursed to the City of Bremerton from the
present 4.5 % State Sales Tax as provided in RCW 67.28.180.
A.Imposition of tax. There is hereby levied a
special excise tax of two (2%) per cent 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 leaslng
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.
B. Definitions. The definitions of "Selling Price",
"Seller"', "Buyer", "Consumer", and all other
definitions as are now contained in RCW 82.08.010,
and subsequent amendments thereto, are hereby
adopted as the definitions for the tax levied
herein.
C. Tax imposed additional to others. The tax
herein levied 'shall be in addit'ion to any
license fee or any tax imposed or levied under
any law or any other Ordinance of the City
of Bremerton.
D. S~ecial fund created. There is hereby created
a special fund to be known as "Civic Improvement
Fund" in the Treasury of the City of Bremerton.
All such taxes collected herein shall be placed in
such fund for the purpose of paying all or any part
of the cost of acquisition, construction or operating
of public stadium facilities and/or convention
center facilities or to pay or secure the payment
of all or any portion of general obligation bonds
or revenue bonds issued for such purpose as specified
herein, and until withdrawn for use, the monies
accumulated in such fund may be invested in interest
bearing securities by the City Treasurer in any
manner authorized by law.
E. Administration and collection of tax.
For the purposes of the tax levied herein:
1. The Department of Revenue of the State
-- i
of Washington is hereby designated
as the agent of the City of Bremerton
for the purpose of collection and
administration.
2. The administrative provisions contained
in RCW 82.09.050 through 82~08.070 and in
Chapter 82.31 RCW shall apply with
respect to adminstration and
collection by the Department.
3. Ail rules and regulations adopted by the
Department of Revenue for the administra-
tion of Chapter 82.08 RCW are hereby
adopted.
4. The Department is hereby empowered, on
behalf of the City of Bremerton to
prescribe such special forms and report-
ing procedures as the Department may
deem necessary.
F. Penalty for violations. Any person violating or
failing to comply W~th any of the provisons of
this ordinance or any lawful rule or regulation
adopted by the City Treasurer pU~suant thereto,
upon conviction thereof, shall be punished by a
fine of a sum not to exceed Five Hundred ($500.00)
Dollars. Each day of violation will be considered
a separate offense.
APPROVED by the City Council on the first reading
this~&O/~ay of March, 1974.
PASSED by the City Council of the City of Bremerton,
signed by the Mayor and attested by the City Clerk in
authentication of such passage this-~_~ day of March, 1974.
ATTEST:
G. C. YEA~ON, Sr.' City Clerk
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