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3.26.010 Imposition of Special Excise Tax.
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For the purposes set forth in Chapter 34, Laws of 1973, 2nd. Ex. Sess. of the Legislature of the State of Washington, there is imposed and levied a special excise tax of two percent on the sale of, or charge made for, the furnishing of lodging by a hotel, rooming house, 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. 1480, 1981) (Ord. 1480, 1981.)

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