Pursuant to Revised Code Of Washington 67.28.180, there is hereby created a special excise tax of two percent (2%) on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82.08 Revised Code Of Washington. The tax imposed under chapter 82.08 Revised Code Of Washington applies to 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 the renting or leasing of real property. 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 enjoy the same. (Ord. 933, 8-8-2012)