ORD 92-20 SPECIAL EXCISE TAXORDINANCE NO. 92-20
AN ORDINANCE of the City of Bainbridge Island, Washington,
levying a 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; establishing a civic improvement fund
for the tax; and providing penalties for nonpayment of the tax or
violation of the requirements for the tax.
WHEREAS, RCW 67.28.180 provides that cities are authorized to levy and collect a
special excise tax not to exceed two percent on the sale of or charge made 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; and
WHEREAS, RCW 67.28.210 provides that such tax shall be levied only to pay for all
or any part of the cost of acquisition, construction, or operation 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 purposes under the statute, or to pay for advertising, publicizing, or
otherwise distributing information for the purpose of attracting visitors and encouraging tourist
expansion; 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 BAINBRIDGE ISLAND, WASHINGTON,
DO ORDAIN AS FOLLOWS:
Section 1. As of July 1, 1992, there is levied a special excise tax of two percent on
the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist
court, motel, bed and breakfast or 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 any
hotel, rooming house, tourist court, motel, bed and breakfast or trailer camp with five or less
guest rooms, hookups or trailer pads shall be exempt from the tax. 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.
Section 2. 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 ordinance.
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Section 3. The tax levied in this ordinance shall be in addition to any license fee or any
other tax imposed or levied under any law or any other ordinance of the City; provided, that
pursuant to RCW 67.28. 190, the tax shall be deducted from the amount of tax the seller would
otherwise be required to collect and pay to the Department of Revenue under Chapter
82.08 RCW.
Section 4. There is created a special fund in the treasury of the City, to be known as
the "Civic Improvement Fund." All taxes collected under this ordinance shall be placed in the
fund (1) to pay for all or any part of the cost of acquisition, construction, or operation of
stadium facilities, convention center facilities, performing arts center facilities, and/or visual
arts center facilities, or any other such facilities; (2) to pay or secure the payment of all or any
portion of the general obligation bonds or revenue bonds issued for such purposes, or purposes
provided for in Chapter 67.28 RCW, and any amendments thereto; (3) to pay for advertising,
publicizing, or otherwise distributing information for the purpose of attracting visitors and
encouraging tourist expansion; or (4) to pay for such other uses as may from time to time be
authorized for the taxes pursuant to statute. No more than one-half of the taxes collected under
this ordinance shall be used to pay for advertising, publicizing or otherwise distributing
information for the purpose of attracting visitors and encouraging tourist expansion.
Section 5. For the purposes of the tax levied in this ordinance:
a. The Department of Revenue is hereby designated as the agent of the City
for the purposes of collection and administration of the tax.
b. The administrative provisions contained in RCW 82.08.050 through
82.08.070 and in Chapter 82.32 RCW shall apply to administration and collection of the tax
by the Department of Revenue.
c. All rules and regulations adopted by the Department of Revenue for the
administration of Chapter 82.08 RCW are adopted by reference.
d. The Department of Revenue is authorized to prescribe and utilize such
forms and reporting procedures as the Department may deem necessary and appropriate.
Section 6. It is unlawful for any person, firm, or corporation to violate or fail to
comply with any of the provisions of this ordinance. Every person convicted of a violation of
any provision of this ordinance shall be punished by a fine in a sum not to exceed Five
Hundred Dollars or by imprisonment for not more than thirty days, or by both such fine and
imprisonment. Each day of violation shall be considered a separate offense.
Section 7. The invalidity of any article, section, subsection, provision, clause, or
portion of this ordinance or of the statutes adopted by reference herein, or the invalidity of the
application thereof to any person or circumstance, shall not affect the validity of the remainder
of this ordinance or the validity of its application to other persons or circumstances, and all
other articles, sections, subsections, provisions, clauses, or portions of this ordinance or the
statutes adopted by reference herein not expressly held to be invalid, shall continue in full force
and effect.
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Section 8. This ordinance shall take effect and be in force five days from and after its
passage, approval, publication, and posting as required by law.
PASSED by the City Council this 181:h day of June, 1992.
APPROVED by the Mayor this 181:h day of June, 1992.
ATTEST/AUTHENTICATE:
Ralph W. Eells, City Clerk
APPROVED AS TO FORM:
FILED WITH THE CITY CLERK ilme 12), 1992
PASSED BY THE CITY COUNCIL: Zkn~ 18, 1992
PUBLISHED: ln~ 23, 1992
POSTED: ilune 23, 1992
EFFECTIVE DATE: 0me g3, 1992
ORDINANCE NO.: 92-20
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