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Home My WebLink About5001 ORDINANCE NO. 500'1__ AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Chapter 3.64 of the Bremerton Municipal Code entitled "Lodging Tax", creating a new chapter, Chapter 2.36, entitled "Lodging Tax Advisory Committee" and repealing Resolution Nos. 2666 and 2772 relating to lodging taxes. WHEREAS, the current provisions of Chapter 3.64 of the Bremerton Municipal. Code relating to lodging taxes are incomplete and out of date; and WHEREAS, the City Council desires to amend Chapter 3.64 and create a new chapter establishing a lodging tax advisory committee in order to update and consolidate the provisions relating to the administration of lodging taxes; NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. Resolution Nos. 2666 and 2772 are hereby repealed in their entirety. Repeal of these resolutions shall not affect existing programs funded by these resolutions, which programs are hereby ratified herein as if these resolutions were not repealed. SECTION 2. Chapter 3.64 of the Bremerton Municipal Code entitled "Civic Improvement Fund" is hereby amended to read as follows: Chapter 3.64 CIVIC IlVIPROVEMENT FUND LODGING TAX FUND 3.64.010 ADMINISTRATIVE PROVISIONS. The provisions contained in Chapter 3.86 BMC entitled "Administrative Provisions for Taxes" shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. 3. 64.(}:w020 TAX - GENERALLY. There is levied a two percent special excise tax to be reimbursed to the City from the state sales tax as provided in RCW 67.28.180 and there is levied an additional two percent special excise tax as provided in RCW 67.28.181. 3.64.OW030 TAX - IMPOSITION. As provided above there is levied a special excise tax of four 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 1 Lodging Tax 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. 3.64.@()040 DEFINITIONS. For the purposes ofthis chapter, the definitions set forth in Chapter 3.48 BMC shall apply to this chapter as applicable. In addition, the following definitions will apply: (a) The definitions of "selling price", "seller", "buyer", "consumer" and all other definitions as are now contained in RCW 82.08.010, as currently enacted or hereinafter amended are hereby adopted by reference as if fully set forth herein. and subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. (b) The definitions of the terms "acquisition," "municipality," "operation," "person," "tourism," "tourism promotion," "tourism-related facility" and "tourist" set forth in RCW 67.28.080 as currently enacted or hereinafter amended are hereby adopted by reference as if fully set forth herein. 3.64.()4{)050 TAX - ADDITIONAL TO OTHERS. The tax levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the City. 3.64.()s{)060 FUND CREA TED- USE OF FUNDS. There is created a special fund to be known as "civic improvement fund" in the treasury. of the City. ,AJl 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 authorized uses outlined in RCV,! 67.28 as nmv or hereafter amended and until \vithdra'l/n for use, the moneys accumulated in such fund may be invested in interest bearing securities by the City Treasurer in any manner authorized by 1m','. Pursuant to RCW 67.28.1815, there is created a special fund in the treasury of the city and all taxes collected under this chapter shall be placed in this special fund to be used solely for the purpose of paying all or any part of the cost of tourism promotion, or acquisition of or operation of tourism-related facilities or to pay for other uses as authorized in Chapter 67.28 RCW, as now permitted or hereafter amended. Until withdrawn for use, the monies accumulated in such fund may be invested by the city in any manner authorized by law. 3.64,t)@070 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 82.32 shall apply with respect to administration and collection by the Department. (c) All rules and regulations adopted by the Department of Revenue for the administration ofRCW Chapter 82.08 are adopted. (d) The Department is empowered, on behalf of the City, to prescribe such special forms and reporting procedures as the Department may deem necessary. 2 Lodging Tax 3.64.070 VIOLATION PENL,\LTY. Any person violating or failing to comply 'Nith any of the pro'lisions of this chapter or any lawful rule or regulation adopted by the City Treasurer pursuant thereto, upon conviction thereof, shall be guilty of a civil infraction and subject to the provisions ofBMC Chapter 1.12. Each day of violation will be considered a separate offense. SECTION 3. There is hereby created a new chapter, Chapter 2.36 of the Bremerton Municipal Code entitled "Lodging Tax Advisory Committee" to read as follows: Chapter 2.36 LODGING TAX ADVISORY COMMITTEE 2.36.010 COMMITTEE CREATED - MEMBERSHIP. There is hereby created the Lodging Tax Advisory Committee ("Committee"). The Committee shall serve in an advisory capacity to the Mayor and City Council. The Committee shall consist of five (5) members as follows: (a) Two members appointed by the City Council who are representatives of businesses required to collect tax under Chapter 67.28 RCW; (b) Two members appointed by the City Council who are persons involved in activities authorized to be funded by revenue received under Chapter 67.28 RCW; (c) One member of the City Council who shall serve as chair of the Committee. 2.36.020 APPOINTMENT. Pursuant to Section 32 of the City Charter and as provided for in RCW 67.28.1817(1), appointments to the Committee shall be made by the Mayor subject to confirmation by the City Council, except the appointed council member who shall be appointed by the Council President. Pursuant to Section 32 of the City Charter, the members identified in BMC 2.36.010 (a) and (b) above need not be residents of the city, however, said members should represent interests doing business in the city. 2.36.030 TERMS. With the exception of the City Council member serving on the Committee, who shall be appointed by the City Council on an as needed basis, all members appointed pursuant to BMC 2.36.020 above shall serve three (3) year terms. The initial appointment shall be staggered with one (1) appointment serving a one (1) year term, one (1) appointment serving a two (2) year term, and two (2) appointments serving a three (3) year term. Organizations representing businesses required to collect to tax under Chapter 67.28 RCW and organizations involved in activities authorized to be funded by revenue received under said tax as well as local agencies involved in tourism and promotion may submit recommendations for membership on the Committee to the Mayor. 3 Lodging Tax 2.36.040 COMMITTEE DUTIES. The Committee shall review and make recommendations to the Mayor and City Council as follows: (a) The Committee shall review and make recommendations to the Mayor and City Council on any increases in the rate of tax imposed, repeal of any exemption from a tax imposed or a change in the use of revenue received, including allocation of city lodging tax revenues, pursuant to RCW 67.28.1815. (b) Any such proposal shall be submitted to the Committee at least forty-five (45) days before final action on or passage ofthe proposal by the City Council. The Committee shall consider any such proposal, provide for public input, and submit comments in a timely manner to the Mayor and City Council. The comments shall include an analysis of the extent to which the proposal will accommodate activities for tourists or increase tourism, and the extent to which the proposal will affect the long-term stability of the fund created under RCW 67.28.1815. Failure of the Committee to submit comments before final action on or passage of the proposal shall not prevent the City Council from acting on it. An amended proposal is not required to be submitted to the Committee under this section. (c) The Committee may adopt, and amend from time to time as deemed necessary, rules and procedures for submittal, reviewing and processing of applications consistent with this chapter. 2.36.040 SUBMISSION OF PROPOSALS The following criteria must be met and included in applications by all applicants and recipients for any use or disbursements of the lodging tax funds, and any reserve created with lodging tax funds: (a) Applicants must provide information and documents as required in the application form, pursuant to rules and procedures as may be established by the Committee and as otherwise requested by the Committee. (b) Proposals shall be dated and submitted in writing on a form or in a format as required by the Committee. Proposals shall be submitted to the City Council office by the date established by the Committee for submitting applications. SECTION 4. The amendments to Chapter 3.64 BMC pursuant to this ordinance do not affect the obligations relating to the inter-fund loan to the Civic Improvement Fund, now the Lodging Tax Fund, for the benefit of the Admiral Theater pursuant to Resolution No.2760. SECTION 5. Severabilitv. If anyone or more sections, subsections, or sentences of this Ordinance are held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this Ordinance and the same shall remain in full force and effect. SECTION 6. Effective Date. This ordinance shall take effect and be in force ten (10) days from and after its passage, approval and publication as provided by law. PASSED by the City Council the ~w, dayof ~ ,2007 4 Lodging Tax Approved this <3 tJ'U,) day of ~ ~ ~ ,2007 ATTEST: APPROVED AS TO FORM: PAD PUBLISHED the ~ day of ~ ) EFFECTIVE the .57-.J) day of . ~ ORDINANCE NO. <5DO I ,2007 ,2007 R: \Legal\Legal\Ord i nances\Finance\Lodgi ng Tax. doc 5 Lodging Tax AFFIDAVIT OF PUBLICATION Account # 42742 / Ad # 195193 STATE OF WASHINGTON COUNTY OF KITSAP I, Sarah Weller, being first duly sworn on oath, deposes and says: That she is now, and at all times embraced in the publication herein mentioned was the principal clerk of the printers and publishers of KITSAP SUN; that said newspaper has been approved as a legal newspaper by order of the Superior Court of the County of Kitsap, in which County it is published and is now and has been for more than six months prior to the date of the publication hereinafter referred to, published in the English language continually as a daily newspaper in Bremerton, Kitsap County, Washington, a weekly newspaper in Kitsap County, Washington and is now and during all of said time, was printed in an office maintained in the aforesaid place of publication of said newspaper; that the following is a true text of a legal advertisement as it was published in regular issues (and not in supplement form) of said newspaper on the following dates, to wit: , March 26, 2007 and that such newspaper was regularly distributed to its subscribers during all of said period. That the full amount of the fee charged for the foregoing publication is the sum/of $34.26 which amount has not been paid in full. ~.(~ (Signature of Principal Clerk) Sub"riboo ,ud ,worn 10 befo,e me lbi, d,y of MM,h 30~ Notary Public in and for the State of Washington, Kitsap County. ORDINANCE NO. 5001 PASSED by the City Council of the City of Bremerton, Washington this 21 st day of March, 2007. The full text of this ordinance is available from the City Clerk's Office, 345 Sixth Street, Suite 600, Bremerton, W A 98337. March 26, 2007.........................AD #20033879