ORD 98-56 EXCISE TAX ON LODGINGl~,c'.'lscd [)ccc~fi~cr 17.19'),'-;
ORDINANCE NO. 98-56
A~N ORDFNANCE of the City of Bainbridge Island, Washin~on,
relating to the City's excise tax on lodging; and amending Section
3.65.0 t 0 of the Bainbridge Island Municipal Code.
WHEREAS, Chapter 67.28 RCW provides that cities are authorized to levy and
collect a special excise tax not to exceed four percent on the sale of or charge made for
the furnishing of lodging that is subject to tax under Chapter 82.08 RCW; and
WHEREAS, RCW 67.28.1815 provides that such tax shall be levied only to pay
all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or
operation of a tourism-related facility; and
WHEREAS, the City of Bainbridge Island has established a lodging tax advisory
committee pursuant to RCW 67.28.1817; and
WHEREAS, that committee met on November 2, 1998 and recommended that
the City increase the City's excise tax on loderig to four percent; 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, DOES
ORDAEN AS FOLLOWS:
Section 1. Section 3.65.010 of the Bainbridge Island Municipal Code is hereby
amended as follows:
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, 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 propert.',' tbr a continuous period of one
month or more constitutes a rental or lease or' real property and not a mere license
to klse or enjo'¢ the same.
Revised l)cccInbcr 17, 1998
Section 2. This ordinance shall take effect and be in force on and after April I
1999, which date is more than five days from and after its passage, approval, and
publication.
PASSED by the City Council this~/_._-~day of January, 1999.
APPROVED by the Mayor the,~ay of January, 1999.
DX'X)~GHT SUTTON, May'~
ATTEST/AUTHENTICATE:
~KASpE~,K City Cler/%
APPROVED AS TO FOP~M:
ROD P. KASEGUMA, City Attorney
FILED WITH THE CITY CLERK
P.-XSSED BY THE'CITY COLTCIL
PL~LISHED:
EFFECTI\T DATE
ORDINANCE 98- 50
December t4, 1998
J anua~' ~ 1999
January 27, 1999
April 1, 1'999