There is levied and there shall be collected subject to the conditions set forth in this chapter a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, trailer camp, and the granting of any similar license to use real estate, as distinguished from the renting or leasing of real property; provided, that it shall be presumed that the occupancy of real property for 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.
(Ord. 78-2, 1978; Ord. 99-04, 1999)
There is levied and there shall be collected, subject to the conditions set forth in this chapter, a Special Lodging Excise Tax Levy as authorized by RCW 67.28.181 of two percent on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, trailer camp, and the granting of any similar license to use real estate, as distinguished from the renting or leasing of real property, provided that it shall be presumed that 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.
(Ord. 2009-10, 2009)
A credit is herewith allowed against the taxes imposed herein for the full amount of any city tax imposed pursuant to RCW 67.28.180 or 67.28.181.
(Ord. 78-2, 1978; Ord. 99-04, 1999; Ord. 2009-09, 2009)
The taxes herein imposed shall be collected by every person who makes a sale of the services herein defined whether as an agent, broker, or principal. The percentage of tax herewith imposed shall be imposed upon the full selling price. The collection of taxes imposed by KCC § 3.20.015 shall commence upon July 1, 2009, as allowed under RCW 82.14.055 (3)(a).
(Ord. 78-2, 1978; Ord. 99-04, 1999; Ord. 2009-10, 2009)
"Selling price"
means the consideration, whether money, credits, rights, or other property, expressed in the terms of money, paid or delivered by a buyer to a seller, all without any deduction on account of the cost of labor, interest, discount, delivery costs, taxes, or any other expenses whatsoever, paid or accrued, and without any deduction on account of losses.
(Ord. 78-2, 1978; Ord. 99-04, 1999)
Any seller, who is required to collect any tax hereunder for Kittitas County, shall pay such tax to such municipality by paying the same over to the Department of Revenue of the state as the same would be paid under Chapter 82.08 RCW. The county herewith designates the Washington State Department of Revenue to perform the collection of such taxes on behalf of the county as provided in Chapter 67.28 RCW.
(Ord. 78-2, 1978; Ord. 99-04, 1999)
All taxes levied and collected under this chapter shall be credited to a special fund in the treasury of the county. Such taxes shall be levied only for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of a tourism-related facilities as that term is defined in RCW 67.28.080(7). Lodging tax revenues may be used, directly by any municipality or indirectly through a convention and visitors bureau or destination marketing organization for:
a. 
Tourism marketing;
b. 
The marketing and operations of special events and festivals designed to attract tourists;
c. 
Supporting the operations and capital expenditures of tourism-related facilities owned or operated by a municipality or a public facilities district created under chapters 35.57 and 36.100 RCW; or
d. 
Supporting the operations of tourism-related facilities owned or operated by nonprofit organizations described under 26 U.S.C. Sec. 501(c)(3) and 26 U.S.C. Sec. 501(c)(6) of the internal revenue code of 1986 as amended.
Until withdrawn for use, the moneys accumulated in such fund or funds may be invested in interest-bearing securities by the county Treasurer in any manner authorized by law.
(Ord. 78-2, 1978; Res. 82-4, 1982; Ord. 99-04, 1999; Ord. 2009-10, 2009; Ord. 2022-004, 2022)