There is imposed and levied and shall be collected an excise tax of five percent on the sale or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax applies to the sale 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. 5077 § 1, 1998.)