The definitions of the terms “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now contained in RCW 82.08.010, and as hereafter amended, as those definitions may have application to the tax imposed by this chapter, are adopted by this reference as the definitions for the tax herein levied. (Ord. 667 § 2, 1982).

For the purposes set forth in Chapter 34, Laws of 1973, 2nd Ex. Sess. of the legislature of the State of Washington, the council of the city, being its legislative and governing body, does impose and levy a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from renting or leasing 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 to enjoy the same. (Ord. 667 § 1, 1982).

For the purposes of the tax levied herein:
(1) The Department of Revenue of the state is designated as the agent of the city for the purposes of collection and administration.
(2) The administrative provisions contained in RCW 82.08.050 through 82.08.070, and as hereafter amended, and those administrative provisions contained in Chapter 82.32 RCW, and as hereafter amended, shall apply with respect to administration and collection of the tax by the Department of Revenue.
(3) All rules and regulations adopted by the Department of Revenue for the administration of RCW Chapter 81-08 are adopted.
(4) The state Department of Revenue is empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 903 § 2, 1995; Ord. 667 § 3, 1982).

There is created a special fund in the city, to be known as the special fund. All taxes levied and collected under the provisions of this chapter shall be credited to the special fund. Such taxes shall be levied for any and all lawful purposes authorized by the general laws of the state and until withdrawn for use, the moneys accumulated in such fund may be invested in interest-bearing securities by the city as provided by law and such interest may be utilized for any lawful purpose. (Ord. 667 § 4, 1982).