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Home My WebLink About02 0622 98 éé: AS.~~ðY)1, -JlI.~f ~,~- .) "ÎV~S' . 'So", \-\c..fdeo ,~pt. Rev. 7/allqî State of Washington County of Jefferson In the Matter of an Ordinance Increasing } the Excise Tax on the Sale and Charge} Made for the Furnishing of Lodging that is } Subject to Tax under Chapter 82.08 RCW } ORDINANCE NO. 02-0622-98 Whereas, the Board of Commissioners enacted Ordinance No. 3-81 to levy a tax for lodging on hotels, rooming houses, tourist courts, motels and trailer camps and granting any similar license to use real property, setting the rate of the tax and providing for the collection and distribution of such on June 15, 1981, for the purposes authorized in RCW 67.28; and, Whereas, the Washington State Legislature in amending chapter 67.28 RCW allows the local option of increasing the excise tax on the sale and charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. Said the tax is to be used exclusively for the tourism promotion, acquisition of tourism facilities, and/or operation of tourism facilities; and Whereas, the Board of Commissioners of the County of Jefferson wishes to increase the tax rate to fulfill the purposes as set forth in the statute from the rate of 2% set in Ordinance No. 3-81 to 4% and levied for collection commencing on September 1, 1998. NOW, THEREFORE, BE IT HEREBY ORDAINED, by the Board of County Commissioners of Jefferson County that the administration and distribution of local option excise tax on lodging, referred to as the Lodging Tax be implemented as set forth below: Section 1 - Definitions: A. Operation of Tourist Related Facilities and Local Accommodation Promotion: This definition shall include all organizations which have historically received Lodging Tax in support of their operations and who's facilities are consistent with the definition of tourism related facility as defined herein. Operating expenses shall include the printing and distribution of local accommodation and promotional materials. B, Tourism Development Strategies and/or Acquisition and Development of Tourism Related Facilities: This definition shall include costs associated with administration this ordinance; studies, planning or other activities such as the development of marketing plans, promotional, or other tourism development strategies with the expressed purpose of determining market deficiencies and/or opportunities for creating additional use of overnight accommodations; and/or the acquisition and development of real properties which serve to aide the traveling public and promote of the area, such as a visitors bureau Page 1 of 4 VOL 2 4 rAr,~ 1¡7D~3 02-0622-98 Ordinance No. _: Increasing the Excise Tax on the Sale and Charge Made for the Furnishing of Lodging. or tourist information center; or facilities specifically constructed and operated which, in whole or in part, increase the use of overnight accommodations, such as a convention and/or performing arts center, which is identified as part of a comprehensive strategy to increase tourism. c. Targeted and/or Regional Tourism Promotion: The development and distribution of advertisements, marketing materials and publicity for the purpose of attracting tourists from outside of the local area or the promotion of the area as part of a regional effort, This is not intended for the production of local advertizing materials. D. Comprehensive Tourism Strategy: A planning document used to guide recommendations concerning distribution of Lodging Tax revenues as provided herein. Section 2 - Lodging Tax Advisory Committee: Scope. Authority, Appointment, Supercedes: A. Scope, Authority: A Jefferson County Lodging Tax Advisory Committee (JCL T AC) is hereby formed for the purpose of developing a comprehensive tourism development strategy and assisting in the administration ofthe Lodging Tax Fund, including recommending annual expenditures consistent with Section 3 of this Ordinance to the Board of County Commissioners during the annual budget cycle, B. Appointment: The JCLTAC shall consist of five (5) members appointed by the Board of County Commissioners to serve three (3) year terms, Committee membership shall include two (2) members from establishments required to collect the tax; two (2) members representing activities authorized to be funded by said tax; and one (1) member from the Board of County Commissioners, who shall serve as the chair of the committee, C, Supercedes: The JCLTAC shall supercede and replace the Tourism Coordination Council established under Resolution 59-94, Section 3 - Lodging Tax: Use. Distribution and Reserve: A. Use: The use of the lodging tax shall only be authorized for those activities and facilities which clearly demonstrate the following: I) Pay all or a portion of the cost of tourism promotion, 2) Acquire tourism related facilities, and/or 3) Operate tourism-related facilities. The intent for the use of this tax is to generate or support the generation of additional overnight visitor days and bolster the tourism economy in Jefferson County, These Page 2 of 4 VOI- 24 F¡r, - 1';'Q!",,~ -- .. 02-0622--98 Ordinance No. _: Increasing the Excise Tax on the Sale and Charge Made for the Furnishing of Lodging. monies are not appropriate for the sponsorship of a specific event, even though said event may encourage the use of overnight accommodations, B, Distribution: The Jefferson County Lodging Tax Advisory Committee shall recommend to the Board of County Commissioners and the Board of County Commissioners shall adopt a budget for the expenditure of Lodging Tax not to exceed the following percentages of categorical distribution: . Not more than 50% for the operation and maintenance of organizations operating tourist related facilities and their costs for local promotional activities, including but not limited to Jefferson County Historical Society, Tourism Coordinating Council, Olympic Peninsula Gateway Visitor Center. . Not more than 25% for the development of tourism development strategies and/or the acquisition and development of tourism related facilities, including but not limited to the McCurdy Pavilion, Olympic Peninsula Gateway Visitor Center. . Not less than 25% for targeted and/or regional tourism promotion, C. Operating Reserve: Within the Lodging Tax Fund, a reserve equal to 25% of the anticipated yearly tax generation will be retained in order that the beginning year expenses does not exceed the amount in the fund prior to the receipt of the first quarter tax distribution. D. Capital Reserve: The Jefferson County Lodging Tax Advisory Committee may recommend, and the Board of Commissioners may establish, a capital reserve fund for the purpose of acquiring and developing tourism related facilities, Said capital reserve shall not exceed the total annual anticipated revenue generated by the lodging tax. Section 4 - Geographic Area The Lodging Tax shall apply on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82,08 RCW in the unincorporated area of Jefferson County. Section 5 - Tax Rate Imposed The excise tax rate imposed herein shall be 4% on the sale or charge made for furnishing oflodging this is subject to tax under chapter 82.08 RCW. Section 6 - Severability Page 3 of 4 VOL 24 fAGf 1"""-) .'. . '- ;'1' .. 02-0622-98 Ordinance No. : Increasing the Excise Tax on the Sale and Charge Made for the Furnishing of Lodging. Should any article, subsection, provision, clause or portion of this ordinance or of the statutes adopted by reference herein, be found invalid, the remainder of the articles, subsections, provisions, clauses or portions of this ordinance or of the statutes adopted by reference herein, not expressly held to be invalid shall continue in full force and effect. Section 7- Interpretation In the event any other County ordinance, whether or not codified, is in conflict with any of the terms of this ordinance, the more stringent shall be construed as applicable, Section 8 - Effective Date The effective date ofthe tax imposed by this ordinance shall be the pI day of September, 1998. SEAL: JEFFERSON COUNTY BOARD OF COMMISSIONERS , ' , , , ,~ ~ . <' . ,/,> '" , ATTEST: c>:~,R!~/ Clerk of the Board ~ "'. '" Dam~,~ Page 4 of 4 VOL 24 rAGE" t?Ot~