3.68.010 Room tax – Imposition.
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Commencing April 1, 2014, for the purposes set forth in RCW 67.28.181 and RCW 67.28.210 there is hereby imposed and levied a special excise tax of a total of four percent on the sale or charge made for the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and granting of similar license to use real property, as distinguished from renting or leasing of real property in the city; 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.