Ordinance 2010ORDINANCE NO. 2010
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON,
CREATING A NEW CHAPTER 4.85 IN THE EDMONDS CITY
CODE; LEVYING A TWO PERCENT EXCISE TAX ON THE SALE
OR CHARGE MADE FOR THE FURNISHING OF LODGING;
DESIGNATING THE DEPARTMENT OF REVENUE OF THE STATE
OF WASHINGTON AS AGENT TO COLLECT THE TAX; PROVIDING
FOR THE ADMINISTRATION AND COLLECTION OF THE TAX;
CREATING A SPECIAL FUND TO BE KNOWN AS THE "CONVENTION/PER-
FORMING ARTS CENTER FUND" AND PROVIDING PENALTIES.
WHEREAS, the Cities of Edmonds, Lynnwood, and
Mountlake Terrace, the Edmonds Community College District
No. 5 and Edmonds School District No. 15 have entered into
an interlocal agreement to study the need and feasibility of
a South County Convention/ Performing Arts Center, and
WHEREAS, the Washington State Legislature by RCW
Chapter 67.28 has authorized cities to levy a special excise
tax in order to fund acquisition, construction or operation
of such convention center facilities, now, therefore,
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON,
DO ORDAIN AS FOLLOWS:
Section 1. A new chapter 4.85 is hereby added to
the Edmonds City Code to be entitled "Lodging Tax" and to
read as follows:
"4.85.010 Imposition of Tax. There is hereby
levied a special excise tax of two percent (20) 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 distin-
quished from the renting or leasing of real property:
Provided, however, 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 enjoy the same.
4.85.020 County Tax Credit. Pursuant to RCW
67.28.180(2)(a) any county ordinance or resolution
adopted pursuant to RCW Chapter 67.28 shall contain
a provision allowing a credit against the county
tax for the full amount of the city tax imposed
herein upon the same taxable event.
4.85.030_ Department of Revenue Designated as Agent.
The Washington State Department of Revenue is
hereby designated as the agent of the City of
Edmonds for the purposes of collection and adminis-
tration of the tax levied herein at no cost to the
City.
4.85.040 Sales Tax Deduction. Any seller required
to collect the tax herein imposed by the City
shall pay over such tax for the benefit of the
City as set forth above and such tax shall be
deducted from the amount of such tax the seller
would otherwise be required to collect and to pay
over to the State Department of Revenue for the
benefit of the State.
4.85.050 Administration and Collection of Tax.
All definitions, rules, and regulations adopted by
the Department of Revenue for the administration
of Chapter 82.08 RCW are hereby adopted for the
purposes of administration and collection of the
tax levied herein.
4.85.060 Special Fund Created --Purposes Enumerated.
There is hereby created a special fund to be known
as the "Convention/Performing Arts Center Fund".
All taxes levied herein shall be placed in said
Fund for the purpose of paying all or any part of
the cost for acquisition, construction, or operation
of convention/performing arts facilities, and/or
to pay or secure the payment of all or any portion
of general obligation bonds or revenue bonds, if
any, issued for such purpose or purposes as specified
-2-
herein, and until withdrawal for such use, the
monies accumulated in said Fund may be invested in
interest bearing securities by the City Finance
Director in any manner authorized by law.
4.85.070 Penalties. Any person violating or
failing to comply with any of the provisions of
this ordinance or any rule or regulation adopted
by reference herein, shall be guilty of a mis-
deameanor and upon conviction thereof, shall be
punished as set forth in Section 5.45.020 of the
Edmonds City Code.
4.85.080 Severability. If any section, sub-
section, clause, phrase or word of this chapter or
any provision adopted by reference herein is for
any reason held to be invalid or unconstitutional
by a court of competent jurisdiction, such invalidity
or unconstitutionality shall not affect the validity
or constitutionality of the remaining portions of
this chapter or any provision adopted by reference
herein.
4.85.090 Effective Date of Tax. The tax herein
levied shall be effective on the 1st day of
August, , 1978, and shall be collected by the
State Department of Revenue and distributed to the
City pursuant to applicable rules and regulations
of said Department of Revenue.
Section 2. This ordinance shall be in full force
and effect five days after its publication.
APPROVED:
,r�
MAYOR, H. H. Harrison
ATTEST/AUTHENTICATED:
d J " A2:LA� -)
CITY CLERK, IreVarney Moran
APPROVED AS TO FORM:
OFFI F THE CITY ATTORNEY
BY �'Z1)
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FILED WITH THE CITY CLERK: July 11, 1978
PASSED BY THE CITY COUNCIL: July 18, 1978
h 3LTSHED: July 25, 1978
EFFECTIVE DATE: July 30, 1978 -3-
AFFIDAVIT OF POS`T'ING ORDINANCE
STATE OF WASHINGTON )
) ss:
COUNTY OF SNOHOMISH )
IRENE VARNEY MORAN
, being first duly sworn,
on oath deposes and says that S he is over the age of eighteen
(18) years and is competent to testify as to the matter
stated herein.
On the 20 ` — day of — July —, 1978 , affiant
posted true and correct copies of the attached Ordinance No.
2009 , passed by the City Council on the `18 day of
July 197 8, at the three official posting .places
for City notices which are the public bulletin boards at
the following locations:
Edmonds Civic Center
250 Fifth Avenue North
Edmonds, Washington 98020
Edmonds Public Library
Civic Center
250 Fifth Avenue North
Edmonds, Washington 98020
Edmond Branch of the
United States Post Office
201_ Main Street
Edmonds, Washington 98020
DATED this 20 day of July , 1978 .
SUBSCRIBED AND SWORN to before me thi1,17
s day of
,c -.-b , 197
ota y Public in and for the
State of Washington residing
at ice'_ ' -►", _, �