ORD 94-18 EXCISE TAX ON LODGINGORDINANCE NO. 94 - 18
AN ORDINANCE of the City of Bainbridge Island, Washington,
relating to the City's excise tax on lodging; amending Section
3.65.010 of the Bainbridge Island Municipal Code.
WHEREAS, the City Council has determined that it is in the best interest of the City to
amend the City code relating to the City's excise tax on lodging to delete the exemption for
lodging facilities with five or less guest units; now, therefore,
THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND, WASHINGTON,
DO ORDAIN as follows:
Section 1. Section 3.65.010 of the Bainbridge Island Municipal Code is amended to read
as follows:
3.65.010 Levied. There is levied a special excise tax of 2% 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. It shall be
presumed that the occupancy of real property for a continuous period of one month or
more constitutes a rental or lease or real property and not a mere license to use or enjoy
the same.
Section 2. This Ordinance shall take effect and be in force five days from and after its
passage, approval, and publication as required by law.
PASSED by the City Council this 25th day of June , 1994.
APPROVED by the Mayor this 25th day of June , 1994.
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Janet K. West, Mayor
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ATTEST/AUTHENTICATE:
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Susan P. Kasper, City Clerk
APPROVED AS TO FORM:
Rod P. Kaseguma, City Attorney
FILED WITH THE CITY CLERK: 6 - 2 5 - 9 4
PASSED BY THE CITY COUNCIL: 6 - 2 5 - 9 4
PUBLICATION: 6- 2 9- 9 4
EFFECTIVE DATE: 7 - 4 9 4
ORDINANCE NO.: 94 - 18
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