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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 16 of 41
<br />3.20.040 Selling price.
<br />3.20.050 Payment of tax.
<br />3.20.060 Proceeds to be credited to =+ special fund - Limitation on use - Investment.
<br />3.2 0.010 Tax levy.
<br />There is levied and there shall be collected subject to the conditions set forth in this chapter a special
<br />excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, motel,
<br />rooming house, tourist court, trailer camp, and the granting of any similar license to use real estate, as
<br />distinguished from the renting or leasing of real property; provided, that it shall be presumed that the
<br />occupancy of real property for continuous period of one month or more constitutes a rental or lease of
<br />real property and not a mere license to use or enjoy the same. (Ord. 99-04, 1999; Ord. 78-2, 1978).
<br />3.20.015 Special lodging excise tax levy.
<br />There is levied and there shall be collected, subject to the conditions set forth in this chapter, a Special
<br />Lodging Excise Tax Levy as authorized by RCW 67.28.181 of two percent on the sale of or charge made
<br />for the furnishing of lodging by a hotel, motel, rooming house, tourist court, trailer camp, and the
<br />granting of any similar license to use real estate, as distinguished from the renting or leasing of real
<br />property, provided that it shall be presumed that the occupancy of real property for a continuous period
<br />of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy
<br />the same. (Ord. 2009-10, 2009).
<br />3.20.020 Allowance of credit against tax.
<br />A credit is herewith allowed against the taxes imposed herein for the full amount of any city tax imposed
<br />pursuant to RCW 67.28.180 or 67.28.181. (Ord. 2009-09, 2009; Ord. 99-04, 1999; Ord. 78-2, 1978).
<br />3.20.025 Credit Against State Sales Tax.
<br />The tax collected under KCC 3.20.010 shall be credited against the amount of sales tax due to the state
<br />under chapter 82.08 RCW on the same sale of lodging services. (Ord. 2009-10).
<br />3.20.030 Collection by seller.
<br />The taxes herein imposed shall be collected by every person who makes a sale of the services herein
<br />defined whether as an agent, broker, or principal. The percentage of tax herewith imposed shall be
<br />imposed upon the full selling price. The collection of taxes imposed by KCC 3.20.015 shall commence
<br />upon July 1, 2009, as allowed under RCW 82.14.055 (3)(a). (Ord. 2009-10, 2009; Ord. 99-04,1999; Ord.
<br />78-2, 1978).
<br />3.20.040 Selling price.
<br />"Selling price" means the consideration, whether money, credits, rights, or other property, expressed in
<br />the terms of money, paid or delivered by a buyer to a seller, all without any deduction on account of the
<br />cost of labor, interest, discount, delivery costs, taxes, or any other expenses whatsoever, paid or accrued,
<br />and without any deduction on account of losses. (Ord. 99-04,1999; Ord. 78-2, 1978).
<br />3.20.050 Payment of tax.
<br />Any seller, who is required to collect any tax hereunder for Kittitas County, shall pay such tax to such
<br />municipality by paying the same over to the Department of Revenue of the state as the same would be
<br />https://vvww.co.kittitas.wa.us/boe/countycode/title03.aspx 12/7/2020
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