SEATTLE CITY COUNCIL - Record No: CB 119263

• Record No: CB 119263
• Version: 1
• Council Bill No: CB 119263
• Type: Ordinance (Ord)
• Status: Passed
• Current Controlling Legislative Body: City Clerk
• On agenda: 6/4/2018
• Ordinance No: Ord 125594
• Title: AN ORDINANCE repealing Ordinance 125442, which imposed a tax on short-term rental operators under Chapter 5.54 of the Seattle Municipal Code.
• Sponsors: Mike O'Brien
• Supporting documents: 1. Att 1 - Ordinance 125442, 2. Summary and Fiscal Note, 3. Proposed Amendment (added; 6/4/18), 4. Signed Ordinance 125594, 5. Affidavit of Publication

Date	Ver.	Action By	Action	Result
6/13/2018	1	City Clerk	attested by City Clerk
6/13/2018	1	Mayor	returned
6/13/2018	1	Mayor	Signed
6/8/2018	1	City Clerk	submitted for Mayor's signature
6/4/2018	1	City Council	passed as amended	Pass
5/29/2018	1	City Council	referred
5/24/2018	1	Council President's Office	sent for review
5/22/2018	1	City Clerk	sent for review

CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE repealing Ordinance 125442, which imposed a tax on short-term rental operators under Chapter 5.54 of the Seattle Municipal Code.
body
WHEREAS, on November 13, 2017, the City Council passed Ordinance 125442, authorizing a tax on every person engaging within the City in the business of being a short-term rental operator; and
WHEREAS, Revised Code of Washington (RCW) 36.100.040 allows a public facilities district, created within a county with a population of 1,500,000 or more for the purpose of acquiring, owning, and operating a convention and trade center, to impose an excise tax on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82.08 RCW, except that no such tax may be levied on any premises having fewer than 60 lodging units; and
WHEREAS, on March 23, 2018, the Governor signed House Bill (HB) 2015, modifying the lodging excise tax under RCW 36.100.040 to remove the exemption for premises with fewer than 60 lodging units and to impose the tax on short-term rentals; and
WHEREAS, HB 2015 requires that a public facilities district within a county with a population of 1,500,000 or more must make quarterly payments to a city in which the convention and trade center is located from tax revenue from short-term rentals collected by a public facilities district only if: (1) the city had authorized on or before December 31, 2017, a tax on engaging in the business of being a short-term rental operator; and (2) the city has repealed the ordinance authorizing a tax on engaging in the business of being a short-term rental operator; and
WHEREAS, the City Council stated in Ordinance 125422: "To maintain a level playing field for the short-term rental industry and other lodging businesses, the Council intends to monitor proposals for any taxes imposed by the Washington State Convention Center Public Facilities District, King County, or th...