Internal Operation Application Auditor 2023

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Lodging Tax for Tourism-Related lnternal 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.L8O and RCW 67.28.I8L. ln 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 Law: RCW 67.28.1816 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 supporting the operations of tourism-related facilities owned or operated by a municipality. Definitions included i state law which should be considered in anv aoolication reouestins fundins include: 1". 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 d to attract tourists. Review Process: Kittitas County's Lodging Tax Advisory Committee (LTAC) will review all Kittitas County completed applications. Qualifying applicants will be provided the opportunity to present their projects to the LTAC and answer questions. The LTAC will submit their recommendations to the Board of County Commissioners (BOCC) who have final approval authority for the list of recommendations. Prior to making a final decision, the BOCC will publicly deliberate on the recommendations received from the LTAC. Applicants may also be requested to present their projects to the BOCC and answer questions. 3. Tourism-related facility means real or tangible personal property with a usable life of three or more 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) ofthe federal internal revenue code of 1986, as amended; or (iii) owned by a nonprofit organization described under section 501 (c) (6) of the federal internal revenue code of 1986, as amended; a business organization, destination marketing organizations, main street organization, lodging association, or chamber of commerce; and (b) used to tourism, performing arts, or to accommodate tourist activitiessu