HomeMy WebLinkAboutAuditor's ApplicationKITTITAS COUNTY
Lodging Tax for Tourism-Related Operations
"Internal Application Only"
Submission Deadline:September10th,2021 @4:00pm
Kittitas County Commissioners
205 W 5th Avenue,Suite 108,Ellensburg,WA 98926
509-962-7508
Lodging Tax for Tourism-Related
Internal Operations General Information
Kittitas County imposes a lodging tax assessed on the sale or charge made for furnishings of
lodging according to RCW 67.28.180 and RCW 67.28.181.In 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 in state law which should be considered in any application requestinR
funding 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
designated to attract tourists.
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.
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.
SUBMITTAL INSTRUCTIONS FOR INTERNAL APPLICATION
Please return ONE COPY of the entire original application and answers to narrative questions to:
Kittitas County Commissioners
Attn:Internal Lodging Tax Grant Application
205 West 5th,Suite 108,Ellensburg,WA 98926
Applications must be received no later than 4:00 PM,September 10th,of and must be postmarked
accordingly.
Incomplete and/or late applications will not be considered.Applications may not be changed or
amended by the applicant after the deadline for submission
Schedule:
Application deadline September 10
Oral presentations of proposals to LTAC no later than September 16
LTAC submits to BOCC no later than October 31
BOCC Deliberation and Decision no later than November 17
Applicant Award Notification November 17
Project Management:
The Board of County Commissioners will approve the application based upon the recommendation of
the LTAC.The Board will approve by Resolution the amount authorized.
All funds awarded under this program will be availablein the form of a direct charge to the Lodging tax
budget for the Fiscal year,January through December.
All funds awarded for supporting the operations of county-owned tourism-related facilities will be
available for reimbursement until January 15 of the next year.If January 15,falls on a weekend the
requests must be submitted on the Monday immediately following.Any unexpendedfunds will be
returned to the Lodging Tax account and made availablefor re-appropriation.
All requests for reimbursement shall be made to the Kittitas County Auditor's office at the following
address:
Kittitas County Auditor
Attn:Lodging Tax Grant Funds Reimbursement
205 W 5th,Suite 105
EIIensburg,WA 98926
For specific information and requirements regardingthe reimbursement process,please contact the
Auditor's office at 509-962-7502.
Applicant Categories and Eligibility:
APPLICATION FOR LODGING TAX FOR INTERNALTOURISM-
RELATED OPERATIONS
Applicant Information -Operations
Application for Fiscal Year 2022
Enter date:1.e.Jan 1
Name of Department:_County Auditor
Mailing Address:205 W 5th Ave Suite 105
EIIensburg WA 98926
Contact Person and Title:Judy PLess,Budget &Finance Manager
Phone:509-962-7502
Email:__judy.pless@co.kittitas.wa.us
Project Title:_County_Administration
Project Location:_Courthouse
Funding Request:_$121,440
Application Requirements
X_1.The project qualifies for lodging tax funds is supporting the operations of
tourism-related facilities owned or operated by Kittitas County.
2.A completed project budget is included in the application (if applicable).
Applicant Certification:Please sign below in agreement with statement of certification.
Certification is hereby given that the information provided is accurate and the applicable
attachments are complete and included as part of the application package.
I further certify that the aphtication thresholds are met at the time of application.
Budget Finance Manager _08-31-21
Sign ef fficial Representative Title Date
Tourism-Related Facility Operational Funding Narrative
(Municipality Applications Only)
For the Year 2022
1.Operational Spending:Please explain your request for operational funding and how it is directly
related to supporting the operations of a tourism-related facility owned or operated by a municipality
or public facilities district.The operational spending for the Board of County Commissioners office
staff and Auditor's office staff,is to support the Lodging Tax Committee and work with the Consolidated
Lodging Tax Committee,the preparation and accounting of the contracts approved by the Committee's
and the preparation of the yearly Lodging Reporting for JLARC and financial reporting of the Lodging Tax
funds.
2.Sustainability Strategy:Please describe your strategy for long-term operational sustainability.
Include any specific progress toward this goal.There is no strategy,as this is support for the
Committee(s).
3.Applicant Certification:Please sign below in agreement with statement of certification.Certification
is hereby given that the information provided is accurate and the applicable attachments are complete
and included as part of the application package.I further certify that the application thresholds are met
at the time of application.
Signatp of icial Representative Title µ4 Date
The 2021 Operations Budget for Lodging Tax funding includes the following
Description Budget
Salary,Benefits and Cost Allocation $22,000
Operational Costs (copies,postage)500
Google Drive subscription Its $6/month per account.For 1,440
20 accounts,its $120/month.
Computer Rental and software 3,000
Bond Payment (Principle and Interest)94,500
$121,440
Salary,Benefits and Cost Allocation are for the internal Staff of the Commissioner and Auditor offices,as
well as IT costs for the online application process.
Operational Costs are for copies,postage
Google Drive subscription is for the Consolidated Lodging Tax committee
Computer Rental and Software is for the laptops and Laserfiche licenses
The Bond payment went down a few dollars as the County Treasurer refinanced the Bond
Kittitas County
LTGO Refunding Bonds,2020
Fund 203-109
Armory
Date Principal Interest Debt Service
6/1/2020 -4,482.14 4,482.14
12/1/2020 86,000.00 9,168.00 95,168.00
6/1/2021 -8,346.70 8,346.70
12/\/2021 81,000.00 8,346.70 89,346.70 0
6/1/2022 -7,573.15 7.573.15
12/1/2022_79,000.00 7,573.15 86.57315
6/1/2023 -6,818.70 6,818.70
12/1/2023 84,000.00 6,818.70 90,818.70
6/1/2024 -6,016.50 6,016.50
12/1/2024 83,000.00 6,016.50 89,016.50
6/1/2025 -5,223.85 5,223.85
12/1/2025 87,000.00 5,223.85 92,223.85
6/1/2026 -4,393.00 4,393.00
12/1/2026 90,000.00 4,393.00 94,393.00
6/1/2027 -3,533.50 3,533.50
12/1/2027 90,000.00 3,533.50 93,533.50
6/1/2028 -2,674.00 2,674.00
12/1/2028 93,000.00 2,674.00 95,674.00
6/1/2029 -1,785.85 1,785.85
12/1/2029 92,000.00 1,785.85 93,785.85
6/1/2030 -907.25 907.25
12/1/2030 95,000.00 907.25 95,907.25
Total $960,000.00 $108,195.14 $1,068,195.14
21/08/31-04:57KITTITASCOUNTYFY2021August312021Page:1GL787IMP-EXPENDITURESMGRReportFormat512GLPeriod8endingAugust31,2021Transactionstatus2ADOPTEDCURRENTYTDANNUAL%BUDGETACTUALACTUALVARIANCEREMAININGFnd140STADIUMDpt0141LODGINGTAXOPERATIONSObj500EXPENDITURES1,989.00552.76552.761,436.2472.2Obj510SALARIESANDWAGES15,300.005,765.435,765.439,534.5762.3Obj520PERSONNELBENEFITS5,504.002,158.762,158.763,345.2460.8Obj531OFFICEANDOPERATINGSUPPLIES400.00107.25107.25292.7573.2Obj541PROFESSIONALSERVICES100.00100.00100.0Obj542COMMUNICATIONS100.0019.6019.6080.4080.4Obj548REPAIRS&MAINTENANCE800.00831.74831.7431.74-4.0-Obj549MISCELLANEOUS633.80633.80633.80-Dpt0141LODGINGTAXOPERATIONS24,193.0010,069.3410,069.3414,123.6658.4Dpt0142LODGINGTAXTOURISMObj541PROFESSIONALSERVICES200,000.0018,273.0618,273.06181,726.9490.9Dpt0143LODGINGTAXMARKETINGObj541PROFESSIONALSERVICES100,000.00114,677.88114,677.8814,677.88-14.7-Dpt0144LODGINGTAXCAPITALObj541PROFESSIONALSERVICES1,575,000.0043,690.6643,690.661,531,309.3497.2Dpt0161CITYOFCLEELUMObi541PROFESSIONALSERVICES10,000.0010,000.00100.0Dpt0162CITYOFELLENSBURGObj541PROFESSIONALSERVICES40,000.0040,000.00100.0Dpt0164CITYOFROSLYEObj541PROFESSIONALSERVICES10,000.0010,000.00100.0Obj500EXPENDITURES106,007.0097,693.4097,693.408,313.607.8Obj508ENDINGFUNDBALANCE1,147,800.001,147,800.00100.0Obi541PROFESSIONALSERVICES52,000.0052,000.00100.0Fnd140STADIUM24ReportFinalTotals3265000002844043428440434298059566913
21/08/31-05:00KITTITASCOUNTYFY2020August312021Page:1GL787MP-EXPENDITURESMGRReportFormat512GLPeriod12endingDecember-312020Transactionstatus2ADOPTEDCURRENTYTDANNUAL%BUDGETACTUALACTUALVARIANCEREMAININGFnd140STADIUMDpt0141LODGINGTAXOPERATIONSObi500EXPENDITURES1,989.001,516.151,516.15472.8523.8Obj510SALARIESANDWAGES15,300.0011,891.3011,891.303,408.7022.3Obj520PERSONNELBENEFITS5,504.004,841.274,841.27662.7312.0Obj531OFFICEANDOPERATINGSUPPLIES400.00218.55218.55181.4545.4Obj541PROFESSIONALSERVICES100.00100,000.00100,000.00KVEC99,900.00-99,900.0-Obj542COMMUNICATIONS100.0050.0550.0549.9550.0Obj548REPAIRS&MAINTENANCE800.00831.74831.7431.74-4.0-Obj549MISCELLANEOUS444.67444.67444.67-Dpt0141LODGINGTAXOPERATIONS24,193.00119,793.73119,793.7395,600.73-395.2-Dpt0142LODGINGTAXTOURISMObj541PROFESSIONALSERVICES200,000.0053,313.4253,313.42146,686.5873.3Dpt0143LODGINGTAXMARKETINGObj541PROFESSIONALSERVICES100,000.00194,397.85194,397.8594,397.85-94.4-Dpt0144LODGINGTAXCAPITALObj541PROFESSIONALSERVICES1,575,000.0010,382.3910,382.391,564,617.6199.3Dpt0161CITYOFCLEELUMObj541PROFESSIONALSERVICES10,000.00300.09300.099,699.9197.0Dpt0162CITYOFELLENSBURGObj541PROFESSIONALSERVICES40,000.0027,152.4927,152.4912,847.5132.1Dpt0164CITYOFROSLYNObj541PROFESSIONALSERVICES10,000.0010,000.00100.0Obj500EXPENDITURES106,007.0099,650.1499,650.146,356.866.0Obj508ENDINGFUNDBALANCE1,147,800.001,147,800.00100.0Obi541PROFESSIONALSERVICES52,000.0052,000.00100.0Fnd140STADIDM3,265,000.00504,990.11504,990.112,760,009.8984.5ReportFinalTotals3265000005049901150499011276000989845