ORD 2559 ORDINANCE NO .
AN ORDINANCE of the City of Camas , Washington, levying
an excise tax of 2 % on the sale of or charge made for the
furnishing of lodging by any hotel , rooming house , tourist court,
bed and breakfast facility, motel , or trailer camp .
BE IT ORDAINED by the Council of the City of Camas as follows :
Section I
Pursuant to the authority of Chapter 67 . 28 RCW, there is levied a special excise tax of
two percent on the sale of or charge made for the furnishings of lodging by any hotel ,
roominghouse , tourist court , bed and breakfast facility, motel or trailer camp , and the granting of
any similar license to use real property, within the city of Camas , as distinguished from the
ided that it shall be presumed that the occupancy of real
renting or leasing of real property prov
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 .
Section II
The payment of the special excise tax imposed by Section II shall be made by the persons
responsible therefore to the Washington State Department of Revenue which shall perform the
collection of such taxes on behalf of the city of Camas at no cost to the city of Camas as provided
for in RCW 67 . 28 . 200 .
Section III
All taxes levied and collected under this chapter shall be paid into a special fund hereby
established to carry out the purposes for which such hotel -motel taxes may be used under RCW
Chapter 67 . 28 ,
Section IV
Monies in the fund described in Section III shall be used only for the purposes authorized
for hotel -motel tax revenues by Chapter 67 . 28 RCW .
Section V
The tax levied in this Chapter shall be in addition to any license fee or any other tax
imposed or levied under any law or any other ordinance of the city ; 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 .
Section VI
The definitions of " selling price , " " seller, " " buyer, " " consumer, " and all other definitions
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 .
Section VII
This ordinance shall take force and be in effect five ( 5 ) days from and after its publication
according to law .
PASSED b Council t�
y the Cou c 1 and APPROVED by the Mayor this �- day of
2009 .
SIGNED :
Mayor
ATTEST . � � Alt, r
Clerk
APPROVED as to form :
City Attorney