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Lodging Tax Grant Program for Tourism-Related,Large- <br />Scale,Municipality-Owned Capital Projects <br />Background <br />Kittitas County imposes a lodging tax assessed on the sale or charge made for furnishings of <br />lodging according to RCW 67.28.180 and RCW 67.28.181.In accordance with the tax and <br />Washington State law,a Lodging Tax Advisory Committee (LTAC)has also been established. <br />The committees'purpose is to advise and recommend to the Board of County Commissioners <br />how excise taxes on lodging should be allocated to support tourism which in turn generates <br />revenue. <br />Uses According to Law: <br />RCW 67.28.1816 states the following: <br />Lodging tax revenues under this chapter may be used,directly by any municipality or indirectly <br />through a convention and visitor bureau or destination marketing organization for:...(c) <br />Supporting the operations and capital expenditures of tourism-related facilities owned or <br />operated by a municipality... <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 <br />overnight lodging,meals,tours,gifts,or souvenirs. <br />2.Tourism promotion means activities,operations,and expenditures designed to <br />increase tourism,including but not limited to advertising,publicizing,or otherwise <br />distributing information for the purpose of attracting and welcoming tourists; <br />developing strategies to expand tourism;operating tourism promotion agencies; <br />and funding marketing or the operation of special events and festivals designated to <br />attract tourists. <br />3.Tourism-related facility means real or tangible personal property with a usable life of <br />three or more years,or constructed with volunteer labor that is:(a)(i)owned by a <br />public entity;...and (b)used to support tourism,performing arts,or to accommodate <br />tourist activities. <br />Grant Program Description <br />This grant program is one component of an overall strategy to enhance the economic value of <br />tourism in Kittitas County.The intent of the program is to develop and implement a Capital <br />Improvement Plan (CIP)for developing tourism-related,large-scale municipality-owned <br />projects throughout the County which contribute to that strategy. <br />Kittitas County Tourism InfrastructurePlan: <br />As the basis for developing this grant program and the CIP,the Board of County Commissioners <br />(BOCC)adopted the Kittitas County Tourism Infrastructure Plan.The plan includes,among <br />other things,an inventory of tourism-related facilities across the County,an evaluation of <br />potential tourism opportunities,goals for guiding tourism development,and a list of prioritized