Loading...
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Chapter 3 94 entitled "Lodging Tax" enacted as Ordinance No 1626 mcluding all amendments thereto shall be and hereby is repealed m it's entirety Section 2.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"Special Excise Tax on Lodging for TRAC" enacted as Ordinance No 2960 and all amendments thereto shall be and hereby is repealed Lodgmg Excise Tax Ordinance - Page 1 of 4 m entirety Section 3.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 PHONE (509) 582 1500 LEGAL i DVERTISING INVOICE TIMES LINES 2 ; - 30 SOLD TO PASCO, CITY OF LEGALS P.O. BOX 293 ;ASCU WA 997 o1 T 71' g 292.84 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 # 1 I 1 n i -d F r I