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12017 Lodging Tax Funds — General Information <br />Various municipalities within Kittitas County impose a lodging tax assessed on the sale or charge made for <br />furnishings of lodging according to RCW 67.28.180 and RCW 67.28.181. In accordance with the tax and <br />Washington State Law, Lodging Tax Advisory Committees may also be established by various jurisdictions. <br />The committees' purpose is to advise and recommend to the legislative authority of the city or county <br />how excise taxes on lodging should be allocated to support tourism which in turn generates revenue. <br />Uses According to Law: <br />According to State Statute and the interlocal agreement between the Kittitas County and the <br />Cities of Cie Elum, Ellensburg, and Roslyn, funds awarded under this process may be used for the <br />following: <br />1. Tourism marketing; <br />2. The marketing and operations of special events and festivals designed to attract tourists; <br />3. Supporting the operations of tourism -related facilities owned or operated by nonprofit <br />organizations described under 26 U.S.0 Sec. 501(c) (3) and 26 U.S.C. Sec. 501 (c) (6) of <br />the internal revenue code of 1986, as amended. <br />Definitions included in state law which should be considered in any application requesting <br />funding include: <br />(1) Tourism means economic activity resulting from tourists, which may include sales of overnight <br />lodging, meals, tours, gifts, or souvenirs. <br />(2) Tourism promotion means activities, operations, and expenditures designed to increase tourism, <br />including but not limited to advertising, publicizing, or otherwise distributing information for the <br />purpose of attracting and welcoming tourists; developing strategies to expand tourism; operating <br />tourism promotion agencies; and funding marketing or the operation of special events and <br />festivals designated to attract tourists. <br />(3) Tourism -related facility means real or tangible personal property with a usable life of three or <br />more years, or constructed with volunteer labor that is: (a) (i) Owned by a public entity; (ii) <br />owned by a nonprofit organization described under section 501(c) (3) of the federal internal <br />revenue code of 1986, as amended; or (iii) owned by a nonprofit organization described under <br />section 501(c) (6) of the federal internal revenue code of 1986, as amended, a business <br />organization, destination marketing organization, main street organization, lodging association, <br />or chamber of commerce and (b) used to support tourism, performing arts, or to accommodate <br />tourist activities. <br />Review Process: <br />Cie Elum, Roslyn, Ellensburg, and Kittitas County have all agreed to collaborate in review of grant <br />applications and awarding lodging tax funds for special events and festivals. Each municipality's <br />committee or designees will review all complete applications, score them based on the <br />information provided by the application, rank the applications, recommend any funding awards, <br />and forward the score sheets, ranking, and funding recommendations to Kittitas County. <br />County -wide Lodging Tax Application Page 11 <br />