Chapter 8.08
Transient Accommodations Tax (Public Stadium and Convention Facilities)

Sections:

8.08.010 Tax Levied.

8.08.020 Rate of Tax.

8.08.030 Exemptions.

8.08.040 Collection and Administration.

8.08.050 Severability.

8.08.010 Tax Levied.

Under the authority of RCW 67.28.180, there is levied a special excise tax upon the sale or furnishing of lodging or the granting of any similar license to use real property by any hotel, roominghouse, tourist court, motel, trailer camp and other transient accommodations in the City of Spokane.

[Ord. C24847 § 1]

8.08.020 Rate of Tax.

The tax is two percent of the selling price or charge made for the lodging or license.

[Ord. C24847 § 1]

8.08.030 Exemptions.

The rental or lease of real property is not subject to the tax under this chapter. It is presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease.

[Ord. C24847 § 1]

8.08.040 Collection and Administration.

The tax under this chapter is collected and administered by the State Department of Revenue as part of the state sales tax provided in RCW chapter 82.08.

[Ord. C24847 § 3]

Cross Reference: RCW 67.28.200.

8.08.050 Severability.

Should any provision of this chapter or its application to any person or circumstance be held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected.

[Ord. C24847 § 6]