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Lodging Tax for Tourism-Related, Small-Scale Municipality- <br />Owned Capital Projects and Operations General <br />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,L80 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 Comrnissioners how <br />excise taxes on lodging should be allocated to support tourism which in turn generates <br />revenue. <br />UsstAcca'dlns tq Lryv; <br />RCw 67.28.L81.6 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 d€stination marketing organization for; .,.{c) <br />Supporting the operations and capital expenditures of tourism-related facilities owned or <br />operated by a municipality... <br />Definitigns included in.slate lar { which gho_ulC be cgngidersd lqanv apnficatjon regugstin,t <br />futLdlnc-lxslude"i <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; (ii) owned by a nonprofit organization described under section 501 (c) <br />(3) of the federal internal revenue code of 1986, as amended; or (iii) owned by a <br />nonprofit organization described under section 501 {c) (6) of the federal internal <br />revenue code of 1986, as amended; a business organization, destination marketing <br />organizations, rnain street organization, lodging association, or chamber of <br />comrnerce; and (b) u(ed to support tourism, performing arts, or to accommodate <br />tourist activities.