HomeMy WebLinkAbout1626 Ordinanceh
ORDINANCE NO. 1626
AN ORDINANCE RELATING TO TAXATION BY PROVIDING
FOR THE IMPOSITION OF A SPECIAL EXCISE TAX
PURSUANT TO CHAPTER 235, LAWS OF 1967, AS AMENDED
BY CHAPTER 89, LAWS OF 1970, EX. SESS. , and
CHAPTER. 34, LAWS OF 1973, 2nd EX. SESS. , OF THE
WASHINGTON STATE LEGISLATURE, AND PROVIDING
PENALTIES FOR VIOLATIONS.
THE CITY COUNCIL OF THE CITY OF PASCO DO ORDAIN
AS FOLLOWS:
Section 1.
Imposition
of Special Excise Tax.
For the purposes
set forth in Chapter
34,
Laws of 1973, 2nd Ex. Sess.,
of the legislature
of the State of Washington, the Council of the City of Pasco, Washington,
being the legislative and governing body of said City, does hereby impose
and levy a special excise tax of two percent (2%) 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 renting or leasing 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 to enjoy the same.
Section 2. Definitions. The definitions of the terms "selling price",
"seller.", "buyer", "consumer", and all other definitions as are now contained
in RCIN 82. 08. 010, and subsequent amendments thereto, as those definitions
may have application to the tax imposed by this ordinance, are hereby
adopted by this reference as the definitions for the tax herein levied.
Section 3. Administration and Collection of Tax. For the
purposes of the tax levied herein:
(1) The Department of Revenue of the State of Washington
is hereby designated as the agent of the City of Pasco
for the purposes of collection and administration.
(2) The administrative provisions contained in RCW 82. 08. 050
through 82. 08. 070 and those administrative provisions
contained in Chapter 82. 32, RCW, shall apply with respect
to administration and collection of the tax by the Department
of R evenue.
(3) All rules and regulations adopted by the Department of
Revenue for the administration of Chapter 82. 08, RCW,
are hereby adopted.
(4) The State of Washington, Department of Revenue, is hereby
empowered, on behalf of the City of Pasco, to prescribe
such special forms and reporting procedures as the
Department of Revenue may deem necessary.
Section 4. Establishment of Special Fund. There is hereby created
a special fund in the City of Pasco, to be known as the Stadium -Convention
Center Fund. All taxes levied and collected under the provisions of this
ordinance shall be credited to the Stadium -Convention Center Fund. Such
taxes shall be levied only for the purposes authorized by the general laws
of the State of Washington, including but not limited to: paying all or any
part of the cost of acquisition, construction, or operation of stadium
facilities and/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 the general laws of the State
of Washington, and until withdrawn for use, the monies accumulated in
such fund may be invested in interest-bearing securities by the City
Treasurer in any manner authorized by law.
Section 5. Violation -- Penalties. It shall be unlawful for any
person 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 of not more than $300.00 or by imprisonment for not
more than 90 days, or by both such fine and imprisonment.
Every firm or corporation convicted of a violation of any provision
of this Ordinance shall be punished by a fine of not more than $300. 00.
Section 6. Effect of Partial Invalidity. The invalidity of any
article, section, sub -section, provision, clause, or portion thereof, 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,
sub -sections, provisions, clauses, or portions thereof, not expressly held
to be invalid shall continue in full force and effect.
Section 7. Effective Date of Tax. The effective date of the tax
herein imposed shall be April 1, 1974, and such tax shall be due and payable
to the City of Pasco on such date and all days following, to be collected as
heretofore provided.
Section 8. This ordinance shall be in full force and effect after its
passage and publication as required by law.
PASSED by the City Council and APPROVED this S day of
March, 1974.
—� -
Attest: Mayor
C itv C
Approved as to form:
Of
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City A r-n-eyor