HomeMy WebLinkAbout3243 OrdinanceORDINANCE NO. 3 aq:3
AN ORDINANCE of the City of Pasco, Washington
levying a special excise tax on the sale or charge for
furnishing lodging, repealing PCMC Chapter 3.94 entitled
"Lodging Tax" and Chapter 3.95 entitled "Special Excise
Tax on Lodging for TRAC" and creating a new Chapter 3.93
entitled "Lodging Excise Tax" and enacting new Chapter
3.127 entitled "Stadium-Convention Center Fund".
WHEREAS, the State legislature has enacted substitute and Senate Bill (SSB) 5867,
enacted as Chapter 452, laws of 1997, which modifies or repeals previous lodging tax
authonty and authonzes the cities to levy and collect special excise taxes not to exceed 6%
on the sale of or charge for lodging, and
WHEREAS, by Resolution 2314, the lodging tax advisory committee was established
and convened for the purpose of considermg proposals on the imposition of the tax
authonzed hereunder, any increase m the rate of such tax, the repeal of any exemptions from
such tax or the change in the use of the revenue received from such tax, and
WHEREAS, the Lodgmg Tax Advisory Board having convened and submitted it's
recommendation for the application of this taxing authonty, and
WHEREAS, SSB 5867 provides that such tax shall be levied only to pay all or a part
of the costs of tourism promotion, acquisition of tounsm-related facilities, or the operation
of a tourism-related facility, and
WHEREAS, the City Council having received recommendation of the Lodging Tax
Advisory Board and desiring to establish and levy such tax for the purpose provided by
statute, NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON DO
ORDAIN AS FOLLOWS:
Section 1. That Chapter 3 94 entitled "Lodging Tax" enacted as Ordinance No 1626
mcluding all amendments thereto shall be and hereby is repealed m it's entirety
Section 2. That Chapter 3 95 entitled "Special Excise Tax on Lodging for TRAC"
enacted as Ordinance No 2960 and all amendments thereto shall be and hereby is repealed
Lodgmg Excise Tax Ordinance - Page 1 of 4
m entirety
Section 3. That a new Chapter 3 93 entitled "Lodgmg Excise Tax" shall be and
hereby
is adopted and shall read as follows
"3.93.010 Levy. There is levied a special excise tax of four percent on the sale of
or charge made for the furmslung of lodgmg that is subject to tax under Chapter 82 08 RCW
The tax imposed under Chapter 82 08 RCW applies to the sale of or the charge made for the
funushmg of lodging by a hotel, rooming house, tounst court, motel, or trailer camp, and the
granting of any similar license to use real property, as distinguished from the renting or the
leasing of real property It shall be presumed that the occupancy of real property for a
continuous penod of one month or more constitutes a rental or lease of real property and not
a mere license to use or enjoy the same
3.93.020 Definitions. The defnutions of "sellmg pnce," "seller," "buyer,"
"consumer," and all other definitions as are now contained m RCW 82 08 010, and
subsequent amendments thereto, are adopted as the definitions for the tax levied m this
chapter
3.93.030 Additional Tax. The tax levied in this chapter shall be m addition to
any license fee or any other tax imposed or levied under any law or any other ordinance of
the City of Pasco, provided, the first two percent of 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
3.93.040 Allocation of Tax Revenues. The tax levied and collected under this
chapter shall be credited in equal shares to the special fund of the City commonly known as
the "TRAC Fund" provided m Chapter 3 126 of this Title and the special fund known as the
"Stadium-Convention Center Fund" as provided m Chapter 3 127 of this Title
3.93.050
Administration and Collection. For the purposes of the tax levied m
this chapter
(A) The Department of Revenue is designated as the agent of the City for the
purposes of collection and administration of the tax
(B) The admnustration provisions contained m RCW 82 08 050 through 82 08 070
and m Chapter 82 32 RCW shall apply to admnustration and collection of the tax by
the Department of Revenue
Lodging Excise Tax Ordmance - Page 2 of 4
(C ) All rules and regulations adopted by the Department of Revenue for the
admmistration 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 appropnate
3.93.060 Penalty. It is unlawful for any person, firm, or corporation to violate
or fail to comply with any of the provisions of this chapter Every person convicted of a
violation of any provision of this chapter shall be punished by a fine in a sum not to exceed
$500 00 Each day of violation shall be considered a separate offense"
Section 4. That a new Chapter 3 127 entitled "Stadium-Convention Center Fund"
shall be and hereby is adopted and shall read as follows
"3.127.010 Created. There is created a special fund m the City to be known as the
"Stadium-Convention Center Fund" One-half of all lodging excise taxes levied and
collected shall be credited to the "Stadium-Convention Center Fund" Such taxes collected
and placed in this special fund shall be used solely for the purpose of paying all or any part
of costs of tourist promotion, acquisition of tourist-related facilities, or operation of tourism-
related facihttes or to pay for any other uses as authorized by Chapter 6 28 RCW, as now or
hereafter amended including, but not limited to paying all or any part of the cost of
acqiusition, 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 or revenue bonds issued for such purposes and until withdrawn for use the monies
accumulated m such a fund may be invested in interest-bearing securities by the City
Treasurer in any manner authorized by law"
Section 5. The mvahdity of any article, section, sub-section, provision, clause, or
portion of this ordmance or of the tatutes 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 it's application to other persons or
circumstances, and all other articles, sections, sub-sections, 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
Section 6. The effective date of the tax imposed by this ordinance shall be July 27,
1997, or the actual effective date of Chapter 452, laws of 1997, which ever shall last occur,
and upon publication
PASSED by the City Council of the City of Pasco, Washington this day of
July, 1997
Lodgmg Excise Tax Ordinance - Page 3 of 4
Charles D Kilbury
S.
Mayor
ATTEST
Cathenne D Seaman
Deputy City Clerk
APPROVED AS TO FORM
-a
Leland B Kerr
City Attorney
Lodging Excise Tax Ordinance - Page 4 of 4
DATE 07/27/9? LEGAL NO# 1 31 3
ACCOUNT N050550
DESCRIPTION #1..313 ORDINANCE NO . 3E43 AN
04-
P0 BOX 2608
PASCO, WASHINGTON 99302 2608
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LEGAL i DVERTISING
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NOTOCE This is an invoice for legal advertising space Please pay from this invoice as no statement will be rendered
Please detach at perforation and return with payment
rtrx))ECEfiVEp
u " J1JL3 0 1997
FINANCE DEPT
AFROAVfisir OF APUELOCATTOO
COUNTY OF BENTON
SS
STATE OF WASHINGTON
F Hi BEZOLD , being duly sworn,
deposes and says, I am the Legal Clerk of the Tr-City Herald, a
daily newspaper That said newspaper is a legal newspaper and
has been approved as a legal newspaper by order of the superior
court in the county in which it is published and it is now and has
been for more than six months prior to the date of the publication
hereinafter referred to, published countinually as a daily newspa-
per in Benton County, Washington That the attached is a true
copy o f a #131 3 ORDINANCE NO 3243 AN as it
was printed in the regular and entire issue of the Tr-City Herald
itself and not in a supplement thereof, 1 time(s),
commencing on "7 / 2 7 /97 , and ending on
07/27/97 , and that said newspaper was regulary
distributed to its subscribers during all of this period
SUBSCRIBED AND SWORN BEFORE ME THIS t2q
DAY OF
46Ae4>41-'41
Notary public in and for the State of Wash-
ington, residing at-lienfiewtel I CHLAND , WA
E.../ 00 COMMISSION EXPIRES
5ALb
ORDINANCE NO 3243
AN ORDINANCE of the
City of Pasco Washington
levying a special excise tax
on the sale or charge for
furnishing lodging repealing
PCMC Chapter 394 enti
tied Lodging Tax and
Chapter 3 95 entitled
"Special Excise Tax on
Lodging for TRAC and cre-
ating a new Chapter 3 93
entitled Lodging Excise
Tax and enacting new
Chapter 3 127 entitled
Stadium-Convention
Center Fund
WHEREAS the State legis-
lature has enacted substi-
tute and Senate BILL (SSB)
5867 enacted as Chapter
452 laws of 1997 which
modifies or repeals previous
lodging tax authority and
authorizes the cities to levy
and collect special excise
taxes not to exceed 6% on
the sale of or charge for
lodging and
WHEREAS by Resolution
2314 the lodging tax advi-
sory committee was estab-
lished and convened for the
purpose of considering pro-
posals on the imposition of
the tax authorized hereun
der any increase in the rate
of such tax the repeal of
any exemptions from such
tax or the change in the use
of the revenue received
from such tax and
WHEREAS the Lodging
Tax Advisory Board having
convened and submitted its
recommendation for the
application of this taxing
authority and
WHEREAS SSB 5867 pro-
vides that such tax shall be
levied only to pay all or a
part of the costs of tourism
promotion acquisition of
tounsm-related facilities or
the operation of a tounsm
related facility and
WHEREAS the City
Council having received
recommendation of the
Lodging Tax Advisory
Board and desiring to
establish and levy such tax
for the purpose provided by
statute NOW THERE
FORE
THE CITY COUNCIL OF
THE CITY OF PASCO
WASHINGTON DO
ORDAIN AS FOLLOWS
Section 1 That Chapter
394 entitled Lodging Tax'
enacted as Ordinance NO
1626 including all amend-
ments thereto shall be and
hereby is repealed in it s
entirety
Section 2 That Chapter
3 95 entitled Special
Excise Tax on Lodging for
TRAC enacted as
Ordinance No 2960 and all
amendments thereto shall
be and hereby is repealed
in it's entirety
Section 3 That a new
Chapter 3 93 entitled
Lodging Excise Tax shall
be and hereby is adopted
and shall read as follows
3 93 010 Levy There is
levied a special excise tax
of four 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 the charge made
for the furnishing of lodging_
I
ou 0 LIttaALb
by a hotel rooming house
tourist court motel or trailer
camp and the granting of
any similar license to use
real property as distin
guished from the renting or
the leasing of real property
It shall be presumed that
the occupancy of real prop-
erty for a continuous period
of one month or more con-
stitutes a rental or lease of
real property and not a
mere license to use or enjoy
the same
3 93 020 Definitions The
definitions of selling price
seller buyer con-
sumer and all other defini-
tions as are now contained
in RCW 82 08 010 and
subsequent amendments
thereto are adopted as the
definitions for the tax levied
in this chapter
3 93 030 Additional Tax
The tax levied in this chap
ter shall be in addition to
any license fee or any other
tax imposed or levied under
any law or any other ordi
nance of the City of Pasco
provided the first two per-
cent of the tax shall be
deducted from the amount
of tax the seller would oth-
erwise be required to collect
and pay to the Department
of Revenue under Chapter
82 08 RCW
3 93 040 Allocation of Tax
Revenues The tax levied
and collected under this
chapter shall be credited in
equal shares to the special
fund of the City commonly
known as the TRAC Fund
provided in Chapter 3 126
of this Title and the special
fund known as the
Stadium-Convention
Center Fund as provided in
Chapter 3 127 of this Title
3 93 050 Administration and
Collection For the purposes
of the tax levied in this
chapter
(A) The Department of
Revenue is designated as
the agent of the City for the
purposes of collection and
administration of the tax
(B) The administration pro-
visions contained in RCW
82 08 050 through
82 08 070 and in Chapter
82 32 RCW shall apply to
administration and collec-
tion of the tax by the
Department of Revenue
(C) All rules and regulations
adopted by the Department
of Revenue for the adminis-
tration of Chapter 82 08
RCW are adopted by refer
ence
(D) The Department of
Revenue is authorized to
prescribe and utilize such
forms and reporting proce-
dures as the Department
may deem necessary and
appropriate
3 93 060 Penalty It is
unlawful for any person
firm or corporation to vir
late or fail to comply w rh
any of the provisions of this
chapter Every person con-
victed of a violation of any
provision of this chapter
shall be punished by a fine
in a sum not to exceed
$500 00 Each day of viola-
tion shall be considered a
separate offense
Section 4 That a new
Chapter 3 127 entitled
Stadium-Convention
Center Fund shall be and
,
hereby is adopted and shall
read as follows
3 127 010 Created There
is created a special fund in
the City to be known as the
Stadium Convention
Center Fund One-half of
all lodging excise taxes
levied and collected shall be
credited to the Stadium-
Convention Center Fund
Such taxes collected and
placed in this special fund
shall be used solely for the
purpose of paying all or any
part of costs of tourist pro-
motion acquisition of
tourist related facilities or
operation of tourism related
facilities or to pay for any
other uses as authorized by
Chapter 628 RCW as now
or hereafter amended
including but not limited to
paying all or any part of the
cost of acquisition con-
struction or operation of sta-
dium facilities and/or con
vention center facilities or
to pay or secure the pay-
ment of all or any portion of
general obligation bonds or
revenue bonds or revenue
bonds issued for such pur-
poses and until withdrawn
for use the monies accumu-
lated in such a fund may be
invested in interest bearing
securities by the City
Treasurer in any manner
authorized by law
Section 5 The invalidity of
any article section sub
section provision clause
or portion of this ordinance
or of the statutes adopted
by reference herein or the
invalidity of the application
thereof to any p4son or cir-
cumstance shall not affect
the validity of the remainder
of this ordinance or the
validity of its application to
other persons or circum-
stances and all other arti-
cles sections sub-sections
provisions clauses or por-
tions of this ordinance or the
statutes adopted by refer
ence herein not expressly
held to be invalid shall con-
tinue in full force and effect
Section 6 The effective
date of the tax imposed by
this ordinance shall be July
27 1997 or the actual
effective date of Chapter
452 laws of 1997 which
ever shall last occur and
upon publication
PASSED by the City
Council of the City of Pasco
Washington this 21 day of
July 1997
-s- Charles D Kilbury
Mayor
ATTEST
-s Catherine D Seaman
Deputy City Clerk
APPROVED AS TO
FORM
Leland B Kerr
City Attorney
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