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Lodging Tax . General lnformation The City of Ellensburg imposes a lodging tax assessed on the sale or charge made for furnishings of lodging according to RCW 67.29.180 and RCW C7.28.78I. ln accot"datice wi[lr Llre lax arrd Washington State law, a Lodging Tax Advisory Committee has also been established. The committee's purpose is to advise and recommend to the City Council how excise taxes on lodging should be allocated to support tourism, which in turn generates revenue. Uses Accordins to [aw: Per RCW 67.28.t876, 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: a) Tourism marketing; b) The marketing and operations of special events and festivals designed to attract tourists; c) Su pporting the operations a nd capital expen d itures su pporting the operations of tou rism- related facilities owned or operated by a municipality or a public facilities district created under chapters 35.57 and 36.100 RCW; or d) Supporting the operations of tourism-related facilities owned or operated by nonprofit organizations described under 26 U.S.C.Sec. 501(c)(3) and 26 U.S.C. Sec. 501(c)(6)of the internal revenue code of 1986, as amended, The followins definitions. as set forth in RCW 67.28.080, should be considered in anv application requesting fundins: 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 to attract tourists Review Process: The City of Ellensburg's Lodging Tax Advisory Committee (LTAC) will review all completed applications. Applicants will be provided with the opportunity to present their projects to the 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) of the 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 support tourism, performing arts, or to accommodate tourist activities.