4.30.150 Lodging and Occupancy Tax.
(1) Definitions. For purposes of this section, the following definitions shall apply:
(a) “Guest room” means any room, cabin or site rented primarily for the purpose of overnight occupancy in a temporary lodging facility for a fee.
(b) “Occupancy” means the use or possession, or the right to the use or possession, of any guest room in a temporary lodging facility or the right to use or possession of the furnishings or the services and accommodations accompanying the use and possession of such room or rooms.
(c) “Operator” means any person or entity operating a temporary lodging facility, including any person or entity operating a temporary lodging facility on behalf of the owner.
(d) “Room rental charge” means the actual amount charged for the rental of a temporary lodging room before applicable taxes.
(e) “Temporary lodging facility” means a motel, hotel, lodge or other facility providing temporary lodging to guests. “Temporary lodging facility” includes a house or room(s) within a house where the house or room(s) within it is rented on a temporary basis.
(2) Tax Imposed Upon Lodging and Occupancy.
(a) Tribal Lodging and Occupancy Tax. There is imposed and shall be collected a tax on the rental of temporary lodging facilities owned and operated by the Tribe within Samish Indian Country. The Tribal lodging and occupancy tax shall be set annually by regulation.
(b) Exemptions. The following are exempt from the Tribal lodging and occupancy tax:
(i) The long-term rental of a house or room(s) within a house;
(ii) Space rental for storage;
(iii) Long-term space rental for mobile homes or recreational vehicles;
(iv) Tribal government or a Tribal agency’s rental of any room, space or area within Samish Indian Country; and
(v) Promotional gifts and vouchers that allow for free accommodations within Samish Indian Country.
(3) Collection and Remittance of Tax.
(a) Collection. The Tribal lodging and occupancy tax shall be collected by the operator at the same time as the rent is collected from the guest room occupant. The amount thereof shall be separately stated upon the operator’s records and on any rental receipt delivered to the occupant by the operator. No operator shall advertise that this tax or any part thereof will be assumed or absorbed by the operator, that it will not be added to the rent, or that, when added, any part will be refunded.
(b) Remittance. All taxes required to be collected by the operator herein during a calendar quarter shall, within 30 days following the end of such calendar quarter, be transmitted to the Tribe together with a statement reporting total taxable guest room payments received by the operator for said quarter.
(c) Taxpayer Records. Every operator who is liable for collecting the Tribal lodging and occupancy tax shall maintain accurate written records of all rentals of their temporary lodging facilities, and shall make such records available for inspection by the Tribal Finance Officer and/or third-party auditor retained by the Tribe. Records shall be maintained for no less than three years after the audit. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]