There is hereby created a special excise tax of seven 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. Of this tax, two percent is assessed pursuant to the terms of RCW 67.28.180, two percent is assessed pursuant to the terms of RCW 67.28.181(1) and three percent is assessed pursuant to the terms of RCW 67.28.181(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. 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. 580 § 2, 2014; Ord. 229 § 1, 2000; Ord. 21 § 1, 1995.]