There is hereby levied upon the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and granting of any similar license to use real property, a special excise tax of two percent of such sale or charge; provided, that such excise tax shall not apply to the renting or leasing of real property; and provided further, 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. 252 § 1, 1980)
The excise tax herein imposed shall be paid by any seller required to collect such tax to the State of Washington Department of Revenue, which shall collect such taxes on behalf of the municipality pursuant to the provisions of Chapter 67.28 RCW.
(Ord. 252 § 2, 1980)
There is hereby established a special budget fund in the treasury of the town of Twisp, to be known as the motel tax fund wherein all receipts from the tax herein imposed shall be deposited, and from which all disbursements of such tax receipts shall be made. The monies received from such excise tax and deposited into the fund herein established shall be used only for the purpose of paying all or any part of the cost of acquisition, construction or operating of stadium facilities, convention center facilities, performing arts center facilities, and/or visual arts 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 under the provisions of Chapter 67.28 RCW and amendments thereto or to pay for advertising, publicizing, or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, or for such other uses as may from time to time be authorized for such taxes pursuant to Chapter 67.28 RCW and amendments thereto.
(Ord. 252 § 3, 1980)
There is levied an additional special excise tax of two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. 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. 496 § 1, 2000)
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 adopted as the definitions for the tax levied in this article.
(Ord. 496 § 2, 2000)
The tax levied in this article shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the town.
(Ord. 496 § 3, 2000)
There is presently a special fund in the treasury of the town called the motel tax fund and all taxes collected under this article shall be placed in this special fund to be used solely for the purpose of paying all or any part of the cost of the acquisition, construction, expansion, marketing management, and financing of facilities necessary to support tourism.
(Ord. 496 § 4, 2000)
For the purposes of this tax as levied in this article:
(1) 
The Department of Revenue is designated as the agent of the town for the purposes of collection and administration of the tax.
(2) 
The administrative provisions contained in RCW 82.08.050 through 82.08.060 and in Chapter 82.32 RCW shall apply to the administration and collection of the tax by the Department of Revenue.
(3) 
The Department of Revenue is authorized to prescribe and utilize such forms, rules, regulations, and reporting procedures as the Department may deem necessary and appropriate.
(Ord. 496 § 5, 2000)