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4017 Lodgf ng Tax Funds — G.eneMl IWO affoni <br />Various municipalities within Kittitas County impose a lodging tax assessed on the sale or <br />charge made for furnishings of lodging according to RCW 67.28.180 and RCW 67.28.181. In <br />accordance with the tax and Washington State Law, Lodging Tax Advisory Committees may also <br />be established by various jurisdictions. The committees' purpose is to advise and recommend <br />to the legislative authority of the city or county how excise taxes on lodging should be allocated <br />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 Cle Elum, Ellensburg, and Roslyn, funds awarded under this process may be used for <br />the following: <br />1. Tourism marketing; <br />2. The marketing and operations of special events and festivals designed to attract <br />tourists; <br />3. Supporting the operations of tourism -related facilities owned or operated by <br />nonprofit organizations described under 26 U.S.0 Sec. 501 (c) (3) and 26U.S.C. <br />Sec. 501 (c) (6) of the internal revenue code of 1986, as amended. <br />_Definitions included in state law which should be considered in any application reguesting <br />funding include: <br />(1) Tourism means economic activity resulting from tourists, which mayinclude <br />sales of 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 <br />otherwise distributing information for the purpose of attracting and welcoming <br />tourists; developing strategies to expand tourism; operating tourism promotion <br />agencies; and funding marketing or the operation of special events and festivals <br />designated to attract tourists. <br />(3) Tourism -related facility means real or tangible personal property with a usable <br />life of three or more years, or constructed with volunteer labor that is: (a) (i) <br />Owned by a public entity; (ii) owned by a nonprofit organization described under <br />section 501(c) (3) of the federal internal revenue code of 1986, as amended; or <br />(iii) owned by a nonprofit organization described under section 501 (c) (6) of the <br />federal internal revenue code of 1986, as amended, a business organization, <br />destination marketing organization, main street organization, lodging <br />association, or chamber of commerce and (b) used to support tourism, <br />performing arts, or to accommodate tourist activities. <br />Review Process: <br />Cie Elum, Roslyn, Ellensburg, and Kittitas County have all agreed to collaborate in review of <br />grant applications and awarding lodging tax funds for special events and festivals. Each <br />municipality's committee or designees will review all complete applications, score them based <br />on the information provided by the application, rank the applications, recommend any funding <br />County -wide Lodging Tax Application Pa g e 11 <br />