Laserfiche WebLink
Lodging Tax for Tourism-Related <br />Internal Operations General Information <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 67.28.181.In 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 According to Law: <br />RCW 67.28.1816 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 municipality. <br />Definitions included in state law which should be considered in any application requestinR <br />funding include: <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 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 festivals <br />designated to attract tourists. <br />3.Tourism-related facility 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 1986, <br />as amended;or (iii)owned by a nonprofit organization described under section 501(c)(6)of the 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 />support tourism,performing arts,or to accommodate tourist activities. <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 (BOCC)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.