A. 
For the purposes set forth in Chapter 89 of the Extraordinary Session Laws of 1970, the City Council does hereby impose and levy a special excise tax of 2 percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, or the granting of any similar license to use real property, as distinguished from 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 enjoy the same.
B. 
In addition to that tax imposed and levied in subsection A of this section, the City Council, acting pursuant to the authority of and with the purposes stated at Chapter 483, Washington Laws of 1987, hereby imposes and levies a special excise tax of 2 percent on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, or 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 enjoy the same.
C. 
In addition to the taxes levied at subsections A and B of this section, the City Council, acting pursuant to the authority of RCW 67.28.181, hereby imposes and levies a special excise tax of 3 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, except that the tax will not apply to facilities having fewer than 25 rooms or 25 trailer spaces; 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 enjoy the same.
(Ord. 27297 § 1, 2004-11-23; Ord. 28008 Ex. B, 2011-07-26)
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 taxes levied herein.
(Ord. 27297 § 1, 2004-11-23)
For the purposes of the taxes levied herein:
A. 
The Washington State Department of Revenue is hereby designated as the agent of the City for the purposes of collection and administration.
B. 
The administrative provisions contained in RCW 82.08.050 through 82.08.060 and in RCW 82.32 shall apply with respect to administration and collection by the Department of Revenue.
C. 
All rules and regulations adopted by the Department of Revenue for the administration of RCW 82.08 are hereby adopted.
D. 
The Department of Revenue is hereby empowered on behalf of the City to prescribe such special forms and reporting procedures as the Department may deem necessary.
(Ord. 27297 § 1, 2004-11-23)
A. 
Stadium and/or convention center fund. There is hereby established in the Treasury of the City a special Stadium and/or Convention Center Fund, into which fund all sums received as a result of the levy at Section 6A.80.010A shall be paid. Such sums as are deposited in said Stadium and/or Convention Center Fund shall be used only for the purpose of paying all or any part of the cost of acquisition, construction, or operation of stadium 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 or purposes as specified in Chapter 89, 1970 Extraordinary Session Laws, as amended by Chapter 34, 1973 Second Extraordinary Session Laws, and until withdrawn for use, the moneys accumulated in such fund or funds may be invested in interest-bearing securities by the City Treasurer in any manner authorized by law.
B. 
Visitor and convention promotions subfund. There is hereby established in the Treasury of the City a special Visitor and Convention Promotions Subfund, a subfund of the Miscellaneous Special Revenue Fund, into which all sums received as a result of the levy of Section 6A.80.010B shall be paid. Such sums as are deposited in said Visitor and Convention Promotions Subfund shall be used only for the purpose of visitor and convention promotion and development and until withdrawn for such use, the moneys accumulated in such fund may be invested in interest-bearing securities by the City Treasurer in any manner authorized by law.
C. 
All sums received as a result of the levy of Section 6A.80.010C shall be paid into the Tourism and Convention Subfund of the Miscellaneous Special Revenue Fund and shall be used only for the purposes of acquisition, construction, expansion, marketing, management, and financing of convention facilities and facilities necessary to support major tourism destination attractions that serve a minimum of 1,000,000 visitors per year. The money accumulated in such fund may be invested in interest-bearing securities by the City Treasurer in any manner authorized by law.
(Ord. 27297 § 1, 2004-11-23)
A. 
The effective date of the tax herein imposed shall be July 1, 1970, and such tax shall be due and payable to the City on such date and all days following to be collected as heretofore provided.
B. 
The effective date of the tax imposed in Section 6A.80.010C shall be July 15, 1997, and such tax shall be due and payable to the City on such date and all days following to be collected as heretofore provided.
(Ord. 27297 § 1, 2004-11-23)
To the extent any amount of tax imposed under Section 6A.80.010A, B, and C would not continue to be imposed and remain in effect and collectable on or after July 27, 1997, then, to that extent, an equivalent amount of tax is and shall be imposed as of July 27, 1997, under Laws of 1997, ch. 452.
(Ord. 27297 § 1, 2004-11-23)
To the extent any amount of tax imposed under Section 6A.80.010A, B, and C would not continue to be imposed and remain in effect and be collectible unless authorized or imposed after July 27, 1997, then to that extent the imposition of an equivalent amount of tax is hereby ratified or reimposed under any applicable law.
(Ord. 27297 § 1, 2004-11-23)