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2017 Lodging Tax Funds -General Information <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.C 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 requesting <br />funding include: <br />(1)Tourism means economic activity resulting from tourists,which mayinclude <br />sales of overnight lodging,meals,tours,gifts,orsouvenirs. <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 describedunder <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 />Cle 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 P a ge \1