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Lodging Tax for Tourism-Related <br />lnternal Operations General lnformation <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.L8L. ln accordance with the tax and <br />Washington State law, a Lodging Tax Advisory Committee has also been established. The <br />committee's purpose is to advise and recommend to the Board of County Commissioners how <br />excise taxes on lodging should be allocated to support tourism which in turn generates revenue. <br />Uses Accordlnl to [aw: <br />RCW 67.28.1.81.6 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 supporting <br />the operations of tourism-related facilities owned or operated by a rnunicipality. <br />Deflnltlohs lncluded in state law which should be consldered ln anv aoollcatlon requestlnr <br />fundlnF lnclude: <br />1. Tourism means economic activity resulting from tourists, which may include sales of overnight lodging, <br />meals, tours, gifts, or souvenirs. <br />2. Tourism promotion rneans 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 festivals <br />to attract tourists. <br />Review Process: <br />Kittitas County's Lodging Tax Advisory Committee (LTAC)will review all Kittitas County completed <br />applications. Qualifying applicants will be provided the opportunity to present their projects to <br />the LTAC and answer questions, The LTAC will submit their recommendations to the Board of <br />County Commissioners (BOCCI who have final approval authority for the list of <br />recommendations. <br />Prior to making a final decision, the BOCC will publicly deliberate on the recommendations <br />received from the LTAC. Applicants may also be requested to present their projects to the BOCC <br />and answer questions. <br />lity means real or tangible personal property with a usable life of three or more <br />years, or constructed with volunteer labor that is: (a) (i) owned by a public entity; (ii) owned by a <br />nonprofit organization described under section 501 (c) (3) of the federal internal revenue code of 198G, <br />as amended; or (iii) owned by a nonprofit organization described under section 501 (c) (6f ofthe federal <br />internal revenue code of 1986, as amended; a business organization, destination marketing <br />organizations, main street organization, lodging association, or chamber of commerce; and (b) used to <br />3.Tourism-related faci <br />SuPport tourism,arts, or to accommodatc tourist activities.