3.42.010 Imposition.
This section is included in your selections.
For the purposes set forth in Chapter 67.28 RCW, there is hereby imposed and levied within the town of Cathlamet, Washington, 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 or 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. 455 § 1, 2004)