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<br /> <br /> <br />KITTITAS COUNTY <br />BOARD OF COUNTY COMMISSIONERS <br /> <br />AGENDA STAFF REPORT <br /> <br />AGENDA DATE: July 21, 2026 <br /> <br />ACTION REQUESTED: Request to Approve a Resolution Creating a Countywide Public <br />Facilities District <br /> <br /> <br />BACKGROUND: Public Facilities District (PFD) may be created by a County under <br />RCW 36.100. A Public Facilities District can develop and operate <br />sports, entertainment, convention or recreational facilities. <br /> <br /> Prior to the formation of a PFD, the Washington State Department of <br />Commerce must conduct an independent financial feasibility review <br />as described in RCW 36.100.025. This independent financial <br />feasibility review was requested by the County and contracted with <br />Commerce. Commerce contracted with a consultant, Johnson <br />Consulting, who has completed the review. A final report has been <br />prepared by the consultant to Commerce. <br /> <br /> The financial review examines the potential costs in and revenues in <br />the formation of the PFD. This independent review considered three <br />potential projects which may be advanced if the PFD is formed. It was <br />determined that the formation of the PFD appears to be a viable <br />funding mechanism to support the proposed projects. <br /> <br /> A PFD is a municipal corporation empowered to own, operate, and <br />manage certain public facilities. As a municipal corporation, a PFD is <br />a “taxing district”, having independent taxing authority under Article <br />VII, Section 2 of the Washington State Constitution. <br /> <br /> To fund their activities and operations, a PFD can impose taxes, fees <br />and other charges. These currently include the following: <br />- Sales and use tax up to 0.2%. This can only be imposed if <br />a simple majority of the voters approve. <br />- Admission taxes up to 5% <br />- Parking taxes up to 10% <br />- General obligation and revenue bonds <br />- Lodging taxes, with certain limitations <br />- “State shared” sales tax credit <br />- Charges and fees to use the PFD. <br /> <br />Creation of a PFD is by resolution as described in RCW <br />36.100.010(2). The formation of a PFD includes an independent <br />Board of Directors. The establishment of the Board of Directors is