ORD 2581 ORDINANCE NO , ASS C
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 b hotel
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roominghouse , tourist court, bed and breakfast facility, motel or trailer camp , and theantro of
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similar license to use real property, within the city of Camas , as distinguished from the rentin or leasing of
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real property provided that it shall be presumed that the occupancy of real property for a continuousp eriod
of one month or more constitutes a rental or lease of real property and not a mere license to use or enoY
the same .
Section II
The payment of the special excise tax imposed by Section II shall be made b the
y persons
s
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 asp rovided 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 RCW Chapter 67 . 28 .
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 twop ercent of the tax
shall be deducted from the amount of tax the seller would otherwise be required q 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
There is hereby created a Lodging Tax Advisory Committee . There shall be a total of five 5
members of the committee as follows : One elected official from the City who shall act as chairperson *
two members who are representatives of businesses required to collect the lodging tax ; and two
members who are persons involved in activities authorized to be funded by the lodging tax ,
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Appointments to the Lodging Tax Advisory Committee shall be made by the Mayor and confirmed b
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the Council , and the Mayor shall review committee memberships annually .
Section VIII
If the City proposes imposition of a lodging tax under RCW Chapter 67 . 28 , an increase in the
rate of the lodging tax , repeal of an exemption from the lodging tax, or a change in the use of revenue
received from the lodging tax, the City shall first submit the proposal to the LodgingTax Advisory
ry
Committee for review and comment . The submission should occur at least forty- five 45 days
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before final action or passage of the proposal by the City . The Lodging Tax Advisory Committee
shall submit comments on the proposal in a timely manner through generally applicable public
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comment procedures . The comments shall include an analysis of the extent to which the proposal
would accommodate activities for tourist or increase tourism , and the extent to which thero osal
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will affect the long term stability of the hotel - motel lodging tax fund .
Section IX
Ordinance No . 2562 is hereby repealed .
Section X
This ordinance shall take force and be in effect five ( 5 ) days from and after its publication
according to law .
PASSED by the Council and APPROVED by the Mayor this day of
2009 .
IL
SIGNED : --��
Mayor
ATTEST :
APPRO ED as to form : Clerk
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City Attorney
STATS
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STATE OF WASHINGTON
DEPARTMENT OF REVENUE
January 25 , 2010
Joan M . Durgin
City of Camas
Po Box 1055
Camas , WA 98607 - 0055
Re : Ordinance #2581
Dear Ms . Durgin .
The Department of Revenue has received your Ordinance #2581 requesting the Transient Rental
Tax on lodging activity be distributed from Clark County to the City of Camas .
Per the Revised Code of Washington (RCW) 67 . 28 . 180 this redistribution will be effective April
1 , 2010 *
helping the department ensure accurate distribution of local tax
Thank you for your assistance in
funds .
If you have any questions , please contact me at ( 360 ) 902 - 7172 .
Sincerely ,
Andy Van Gerpen
Tax Administration Manager
Taxpayer Account Administration
exc/cor
Taxpayer Account Administration Division
P O Box 47476 ♦ Olympia, Washington 985044476
too*
December 29 , 2009
Taxpayer Account Administration Division
Department of Revenue
PO Box 47476
Olympia , WA 98507
Attn : Andy
Dear Andy :
The City of Camas established a lodging tax advisory committee on
November 6th that has met and reviewed the proposal of the establishment of a
hotel - motel tax and the proposed uses of this lodging tax . The committee
recommended to the Camas city council this new tax be levied . Then on December
21st the city council passed Ordinance 2581 levying the 2 % excise tax .
Thank you for your patience with us on this process . If you have any
questions or concerns , feel free to call me at 360 - 834 - 2462 .
Sincerely ,
Joan m Durgin
Finance Director/ City Clerk
November 6 , 2009
Taxpayer Account Administration Division
Department of Revenue
PO Box 47476
Olympia, WA 98507
Attn : Andy
Dear Sirs :
This letter is to inform you that the City of Camas failed to establish a lodging
tax advisory committee as required by RCW 67 . 28 . 1817 prior to imposing a 2 %
excise tax on lodging . Therefore , Ordinance 2562 that was submitted to your office
on October 21 , 2009 should not be considered valid and will be repealed by the
council of the City of Camas and will likely be replaced by a new ordinance in the
future .
Thank you for your understanding and patience with our error and we look
forward to working with you in the future on a potential newly enacted excise tax .
Sincerely ,
Joan M Durgin
Finance Director
a
RCW 67 . 28 . 1817 : Lodging tax advisory committee in large municipalities Submission of proposa . . . Page 1 of 1
RCWs > Title 87 > Chapter 67 . 28 > Section 87 . 28 . 1817
6728 . 1816 672801817 > > 57 . 28 . 183
RCW 67MA817
Lodg * ng tax advisory id ]In lag uui i alities Submission of
proposalf innf change in � useComments .
( 1 ) Before proposing imposition of a new tax under this chapter , an increase in the rate of a tax imposed under this chapter , repeal of
an exemption from a tax imposed under this chapter , or a change in the use of revenue received under this chapter , a municipality
with a population of five thousand or more shall establish a lodging tax advisory committee under this section . A lodging tax advisory
committee shall consist of at least five members , appointed by the legislative body of the municipality , unless the municipality has a
charter providing for a different appointment authority . The committee membership shall include : ( a) At least two members who are
representatives of businesses required to collect tax under this chapter ; and ( b ) at least two members who are persons involved in
activities authorized to be funded by revenue received under this chapter . Persons who are eligible for appointment under ( a ) of this
subsection are not eligible for appointment under ( b) of this subsection . Persons who are eligible for appointment under ( b) of this
subsection are not eligible for appointment under ( a) of this subsection . Organizations representing businesses required to collect tax
under this chapter , organizations involved in activities authorized to be funded by revenue received under this chapter , and local
agencies involved in tourism promotion may submit recommendations for membership on the committee . The number of members
who are representatives or businesses required to collect tax under this chapter shall equal the number of members who are involved
in activities authorized to be funded by revenue received under this chapter . One member shall be an elected official of the
municipality who shall serve as chair of the committee . An advisory committee for a county may include one nonvoting member who is
an elected official of a city or town in the county . An advisory committee for a city or town may include one nonvoting member who is
an elected official of the county in which the city or town is located . The appointing authority shall review the membership of the
advisory committee annually and make changes as appropriate .
(2 ) Any municipality that proposes imposition of a tax under this chapter , an increase in the rate of a tax imposed under this
chapter , repeal of an exemption from a tax imposed under this chapter , or a change in the use of revenue received under this chapter
shall submit the proposal to the lodging tax advisory committee for review and comment . The submission shall occur at least forty-five
days before final action on or passage of the proposal by the municipality . The advisory committee shall submit comments on the
proposal in a timely manner through generally applicable public comment procedures . The comments shall include an analysis of the
extent to which the proposal will accommodate activities for tourists or increase tourism , and the extent to which the proposal will
affect the long -term stability of the fund created under RCW 67 , 28 . 1815 . Failure of the advisory committee to submit comments before
final action on or passage of the proposal shall not prevent the municipality from acting on the proposal . A municipality is not required
to submit an amended proposal to an advisory committee under this section .
[ 1998 c 35 § 3 ; 1997 c 452 § 5 . ]
Notes .
Validation of taxes imposed and collected and actions taken - - Effective date - - 1998 c 35 : See notes following RCW
57 . 28418 '1 .
intent - - Severability -- 1997 c 452 : See notes following RCW 67 . 28 . 080 .
S . 4ngs -- 1997 c. 1- 59 : See note following R.CW 67 . 28 . 181 .
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http : //apps . leg . wa . gov/rcw/default . aspx ? cite = 67 . 28 . 1817 10 /28 / 2009
• CITY OF GALAS
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City Administrator
616 Northeast Fourth Avenue
P. O . Box 1055
. , Camas , Washington 98607
k s PH : 360 - 834 - 6864 • F : 360 - 834 - 1535
http : //www , ci . camas . wa . us
November 6 , 2009
To : Camas Lodging Tax Advisory Committee
Re : Proposal
Committee members .
This is to officially , and briefly present the City of Camas ' proposal for a Lodging
Tax in our City . The City proposes to impose a lodging tax as authorized under RCW
67 . 28 . 180 . This is a 2 percent levy on all charges for furnishing lodging at hotels , motels
and similar establishments (including bed and breakfasts and RV parks ) for a continuous
period of less than one month . This tax is a credit against the 6 . 5 percent state sales tax .
That means it is not an increase in the tax . It is a redirection of two percent of the sales
tax to the City .
Attached is background on this matter, which has been under discussion for the
better part of a year .
The City ' s initial estimate of annual revenue from this source is in the range of
$ 3 , 000 .
We request that the committee consider this request, and provide comments/or
recommendations prior to December 21 , 2009 .
Staff support for the committee is available .
Sincerely ,
Ioy N . Hal son
City Administrator
Cc : Mayor Dennis
Joan Durgin
Human Resources Community Development Finance Fire Library Police Public Works Parks & Recreation
360 . 817 . 1530 360 . 817 . 1562 360 . 834 . 2462 360 . 834 . 2262 360 . 834 . 4692 360834 . 4151 360817 . 1560 360 . 834 . 7092