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Lodging Tax for Tourism-Related, small-scale Municipality- owned capital projects and operations General lnformation Kittitas county imposes a lodging tax assessed on the sale or charge made for furnishings of lodging according to RCW 67.28.1.80 and RCw 67.28.L8L. tn accordance with the tax and Washington State law, a Lodging Tax Advisory Committee has also been established. The committee's purpose is to advise and recommend to the Board of County Commissioners how excise taxes on lodging should be allocated to support tourism which in turn generates revenue. Uses According to [aw: RCW 57,28.1816 states the following Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly through a convention and visitor bureau or destination marketing organization for: ..,(c) Supporting the operations and capital expenditures of tourism-related facilities owned or operated by a municipality... DFfinitions included in st?tg law which shou!d be considered in anv applieation requesting funding include: L' Tourism means economic activity resulting from tourists, which may include sales of overnight lodging, meals, tours, gifts, or souvenirs. 2. Tourism promotion means activities, operations, and expenditures designed to increase tourism, including but not limited to advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists; developing strategies to expand tourism; operating tourism promotion agencies; and funding marketing or the operation of special events and festivals designated to attract tourists. 3 Tourism-related fa cility means real or tangible personal property with a usable life of three or rnore years, or constructed with volunteer labor that is: (a) (i) owned by a public entity; (ii) owned by a nonprofit organization described under section 501 (c) (3) of the federal internal revenue code of 19gG, as amended; or (iii) owned by a nonprofit organization described under section 501 (c) (5) of the federal internal revenue code of 1986, as arnended; a business organization, destination marketing organizations, main street organization, lodging association, or chamber of cornmerce; and (b) used to support tourism, performing arts, or to accommodate tourist activities. 2