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2017 Lodging Taxfunds-General Inforrnation <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 Cle 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.C 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 thefederal 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 />Cle Elum,Roslyn,EIIensburg,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 P a ge |1