ORD 2562 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 Section 67 . 28 . 180 , Revised Code of Washington, 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 renting or leasing of real property provided that it shall be resumed that
p
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 .
Section II
The payment of the special excise tax iY e persons
by Section II shall be made b th
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 ci of Camas as provided
�Y
for in RCW 67 . 28 . 200 .
Section III
All taxes levied and collected under this chapter shall beaid into a special fund hereby
p p Y
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 onlyfor the u authorize
purposes d
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
Ordinance No . 2559 is hereby repealed .
Section VIII
This ordinance shall take force and be in effect five ( 5* ) days from and after its publication
according to law.
PASSED b the Council and APPROVED b the Mayor this
y y y day of
D
, 2009 .
SIGNED : � -
Mayor
ATTEST :
'Clerk
APPROVED as to form :
,L l
City Attorney