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Home My WebLink About051024 Clallam-PA-ReviewLodging Tax Advisory Gommittee Attorney Response Funding Requests r\oo Prosecutor Review of March 2024 lodging Tax Funding ApplicationsThe requirements for lodging tax fund expenditures are set forth in RCW 67.28. jS16(1), which states:RCW 67.28.1 816 Lodging tax-Tourism promotion.(1) Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly through a convention and vis1ors bureau ordestination marketing organization for:(a) Tourism marketing;(b) The marketing and operations of special events and festivals designed to attract tourists;(c) Supporting the operations and capital expendituresi of tourism-relaled facilities¡¡ owned or operated by a municipality or a publicfacilities distr¡ct 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 internalrevenue code of 1986, ás am'ended. -ETIGIBITTY DETERMINATIONEtIGIBtELTAC funds may be used for tourismmarketing. RCW 67.28.1816(a).EtIGIBtELTAC funds may be used for the operationsof events designed to attract tourists. RCW67.28.1816(d).EtIGIBtELTAC funds may be used to support theoperation of a tourism-related facility that isowned or operated by a nonprofit. RCW67.28.1816(d).NOTESTourism MarketingFestivals01(cX3)Tourism-related facility -accommodates touristactivitiesOperationss01(cX3)AMOUNTS1s,600S157,500S14,209.65PURPOSEBus Wrap MarketingDungeness Crab FestivalOTA Ticketing and OperationsAPPLICANTClallam Transit SystemWashington Festival andEvents EducationFoundationOlympic Theater Arts\ EtIGIBtEThis application proposes multiple uses ofLTAC funds. LTAC funds may be used fortourism marketing. RCW 67.28.1S16(a). ttfurther appears that funds would be usedfor maintenance, upkeep and improvementof Tourism related facilities owned by aMunicipality.EtIGIBtELTAC funds may be used for tourismmarketing. RCW 67.28.1816(a).LTAC funds may be used for the operationsof events designed to attract tourists. RCW67.28.1816(d).ETIGIBIEUnder RCW 67.28.1816(1), LTAC revenuesmay be used directly by any municipality orindirectly through a convention and visitorsbureau or destination marketingorganization for:LTAC funds may be used for the operationsof festivals designed to attract tourists. RCW67.28.1816(b).LTAC funds may be used for tourismmarketiRCW 67.28.1816(a)Tourism marketing, Operationand/ or Capital Expenditure ofTourism related Facility ownedby a Municipalitys01(c)3Should this marketing requestbe directed to OPVB?Tourism relatedpromotion/marketingOperation of visitor's centerEvent/FestivalNot Non-ProfitS49,5ooS15,ooos12,500Trail Ambassador programVisitor Marketing and supportOperation of SpecialEvent/festivalPeninsula Trails CoalitionClallam Bay Sekiu VisitorsCenterOlympic Peninsula FungusFestival2 ELIGIBTELTAC funds may be used to support theoperation of a tourism-related facility that isowned or operated by a nonprofit. RCW67.28.181_6(d).EtIGIBtELTAC funds may be used for capitalexpend itu res for government-ownedfacilities that accommodate touristactivities. RCW 67.28.18L6(c)EIIGIBtELTAC funds may be used for the operationsof events/festivals designed to attracttourists. RCW 67.28.1816(b).ETIGIBLELTAC funds may be used for tourismmarketing. RCW 67.28. 1816(a).LTAC funds may be used for the operationsof events designed to attract tourists. RCW67.28.1816(d).Operation of Tourism relatedfacilitys01(c)(3)Tourism-related facility -accom modates tour¡st activityCapitalexpenseGovernment ent¡tyEvent/Festiva I designed toattract tourists.s01c(3)Tourism Marketing,Operation of tourismevent/festivalCapitaloutlaysMunicipality54t,o7oS84,oooS63,ooo515,000Operations for Tourismrelated facilityOlympic Adventure TrailBridge replacementYouth BasketballTournamentsTourism MarketingStormking FCClallam County PublicWorks/Road DepartmentPort Angeles YouthBasketballCity of Forks3 INETIGIBTELTAC funds cannot be used for capitalexpenditures by a nonprofit or for profit.RCW 67.28.18L6(c) and (d)EU6rBtELTAC funds may be used for the operationsof festivals designed to attract tour¡sts. RCW67.28.1816(b).ELIGIBLELTAC funds may be used to support theoperation of a tourism-related facility that isowned or operated by a nonprofit. RCW67.28.1816(d).ELIG¡BLELTAC funds may be used to support theoperation of a tourism-related facility that isowned or operated by a nonprofit. RCW67.28.1816(d).Does not appearto be either agovernmental entity or non-profit.Appears to be a request forfunding for capitalexpenditures.Festival501(cX3) nonprofitTourism-related facilityGovernment entityPrimarily capital expenses"tourism-related facility," RCW67.28.120(71Operation of tourism relatedfacility501(c)(3) Nonprofits1,L90,500S15,oooS75,oooS20,495Floating BoardwalkFine Arts Festival SeriesBeach Access at Clallam BayCounty ParkOperations SupportJustin WilliamsonPort Angeles Fine ArtsCenterClallam County Parks, Fair,& Facility DepartmentFeiro Marine Life Center4 ELIGIBTELTAC funds may be used to support theoperation of a tourism-related facility that isowned or operated by a nonprof¡t. RCW67.28.L816(d).EtIGIBtELTAC funds may be used to support theoperation of a tourism-related facility that isowned or operated by a nonprofit. RCW67.28.1,816(d).LTAC funds may be used for the operationsof festivals designed to attract tourists. RCW67.28.18L6(b).Tourism-related facility -performing arts,accommodates touristactivities501(cX3) NonprofitFestiva l/Event. Tourism-relatedfacility - accommodates touristactiv¡t¡es501(cX6) NonprofitSloo,oooS3o,oooGOS for Field Hall Arts andEventsWinter lce VillagePort Angeles WaterfrontCenter/ Field Arts & EventsPort Angeles Chamber ofCommerce5 INETIGIBTELTAC funds may be used for tourismmarketíng. RCW 67.28.1816(a).LTAC funds may be used for the marketingand operations of special events andfestivals designed to attract tourists. RCW67.28.18L6(1Xb)LTAC funds may be used for support ofoperations and capital expenditures forgovernment-owned facilities. RCW67.28.1816(c).LTAC funds may be used to support theoperation of a tourism-related facility that isowned or operated by a nonprofit. RCW67.28.1816(d)."Tourism-related facility" means real ortangible personal property with a usable lifeof three or more years, or constructed withvolunteer labor. RCW 67.28.080(7)A Government owned or non-profit ownedtourist-related facility has not beenidentified beyond the general identificationof the entire downtown of the city of PortAngeles which clearly is not owned by theapplicant. The funds requested are notintended for marketing. No specific eventsor festivals have been identified.Proposes to use funds foroperation of Tourism RelatedFacilities owned both by nonprofits and municipalities.s01(cX6)Sso,oooElevate PA2026Port Angeles WaterfrontDistrict6 Please contact DPA Dee Boughton with any questions.¡clallam county Policy 500.5.15 capital ttem Definitions and ThresholdsCapital outlays are defined as expenditures for land, improvements to land, easements, buildings, building improvements, vehicles, machinery,equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and thathave an initial useful life extending beyond one year. Calculation of capital cost includes the cost of purchase, appraisal, legal, land preparation,construction, demolishing, fixtures, shipping, and delivery. Sales tax and other taxes are excluded from the calculation of capitalization thresholdbut shall be paid from the capitalexpenditure budget line.Expenditures that qualify as capital are defined as:a. Purchase, construction, and/or installation of items such as machinery, equipment, buildings, improvements, land, easements, orinfrastructure having a useful life of more than one year. Capitalization threshold is that amount used by Washington State Government.[Currently set at 55,000.]b. Purchase and installation of computer software. Capitalization threshold ¡s $100,000.c. Road construction which increases the value of the road, as opposed to maintenance to maintain its value. Capitalization threshold isS2so,ooo.i¡ ncw 62.28'0s0(7) "Tourism-related facility" mearìs real or tangible personal property with a usable life of three or more years, or constructed withvolunteer labor that is: (a)(i) Owned by a public entity; (ii) owned by a nonprofit organization described under section 5O1(cX3) of the federalinternal revenue code of 1986, as amended; or (iii) owned by a nonprofit organizalion described under section S01(c)(6)of t'né teOeral internalrevenue code of 1986, as amended, a business organization, destination marketing organization, main street organizatíon, lodging association, orchamber of commerce and (b) used to support tourism, performing arts, or to accommòdate tourist activities.7