(1) There is hereby created a special excise tax of two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapters 67.28 and 82.08 RCW. This tax is assessed pursuant to the terms of RCW 67.28.180.

(2) The tax imposed under this section applies to the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, or trailer camp, and the granting of any similar license to use real property as distinguished from the renting or leasing of real property. The tax imposed under this section applies to “short-term rentals” as defined in RCW 64.37.010.

(3) It is 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. 1520 § 1 (Exh. A), 2023).