HomeMy WebLinkAboutLodging TaxLODGING TAXADVISORYCOMMITTEE
W A S H I N G T O N
W A S H I N G T O N
S U M M E R 2 0 2 4
6 7 .2 8 .1 8 0
Lodging Tax authorization and
conditions.
6 7 .2 8 .1 8 1 5 -1 8 1 6
Lodging Tax Advisory Committee
rules on formation and
recommendations
6 7 .2 8 .1 8 1
Allows JeffCo to add 2% on top
of the base rate for our total
excise tax of 4% on transient
lodging in unincorporated
JeffCo.
REVISED CODE OF WASHINGTON (RCW)
\
CONDITIONS67.28.180
Any city, town, or county has the authority to levy lodging
taxes, also known as “hotel/motel taxes,” on lodging at
hotels, motels, and short-term rentals, including Airbnb, bed
and breakfasts (B&Bs), RV parks, and other housing and
lodging accommodations, for periods less than 30 days.
The tax is collected as a sales tax and paid by the customer
at the time of the transaction, and the revenues must be used
for eligible tourism promotion activities or tourism-related
facilities.
All prospective lodging tax recipients must apply to the
city/county for funding. The entities that may apply for
lodging tax funding are:
Convention and visitors’ bureaus
Destination marketing organizations
Nonprofits, including main street organizations, lodging
associations, or chambers of commerce
Municipalities (defined as any city, town, or county)
Any city or county with a population of 5,000 or more that
imposes any lodging tax must also establish a lodging tax
advisory committee (LTAC)...
H T T P S ://M R S C .O R G /E X P L O R E -
T O P I C S /F I N A N C E /R E V E N U E S /L O D G I N G -T A X
ALLOWED USES67.28.1815-1816
Tourism marketing
Marketing and operations of special events and festivals
designed to attract tourists
Operations and capital expenditures of tourism-related
facilities owned or operated by a municipality or a public
facilities district, including repayment of general
obligation bonds (RCW 67.28.150) or revenue bonds (RCW
67.28.160) for eligible capital projects
Operations of tourism-related facilities owned or operated by
nonprofit organizations (but not capital expenditures)
Cities and counties may also use lodging tax revenues to repay
general obligation bonds (RCW 67.28.150) or revenue bonds (RCW
67.28.160) issued for affordable workforce housing within a
half-mile of a transit station. For more information, see our
page on Affordable Housing Funding Sources.
@ R E A L L Y G R E A T S I T E
H T T P S ://M R S C .O R G /E X P L O R E -
T O P I C S /F I N A N C E /R E V E N U E S /L O D G I N G -T A X
BOILER PLATE
BESPOKE
3.25.005 - REFERENCES RCW
3.25.030 - REFERENCES RCW
3.25.070 - ANY CHANGES?
3.25.050 - REFERENCES RCW
3.25.010 - REFERENCES RCW
3.25.080 - ANY CHANGES?
JCC 3.25
3.25.005 Applicability.
3.25.010 Definitions.
3.25.020 Lodging tax advisory committee.
3.25.030 Use.
3.25.040 Distribution.
3.25.050 Selection and reporting requirements.
3.25.060 Operating reserve.
3.25.070 Capital reserve.
3.25.080 Geographic area.
3.25.090 Tax rate imposed.
3.25.020 - (3) SUPERCEDES AND REPLACES TCC,
NUMBER OF MEMBERS
3.25.040 - DISTRIBUTION STRATEGY
3.25.060 - 25% RESERVE INCONSISTENT WITH COUNTY
POLICIES
3.25.090 - CAN’T CHANGE 4% TAX RATE
3.16.010 Fund created – Purpose.
3.16.020 Tax levied – Collection of
basic tax and additional tax.
3.16.023 Collection of tax.
3.16.027 Disposition of proceeds.
3.16.030 Lodging tax advisory
committee – Created.
3.16.040 Lodging tax advisory
committee – Membership.
3.16.050 Lodging tax advisory
committee – Duties.
3.16.060 Definitions.
3.16.065 Tax credit – Amount due to
state.
3.16.070 Tax credit – Special excise
tax.
3.16.080 Annual process to allocate
lodging tax revenues.
3.16.090 Expenditures.
3.16.100 Economic impact report
required.
San Juan LTAC Jefferson LTAC
7 Members - 1 producer, 1 receiver from
each district, plus one Counciler.
Responsible for RFP and Long Range Plan
updated annually.
Awards actual funds from previous year’s
tax.
5 Members - 2 producers and 2 receivers
plus one Commissioner.
Responsible for RFP.
Awards projected and actual funds with a
high reserve.
SAN JUANCOUNTY
NEXT STEPS
10-11 AM
Review Clallam County
LTAC
Review Olympic
Peninsula Master
Tourism Plan
7 /1 2 /2 4
10-11AM
Craft JCC code
recommendations
7 /2 6 /2 4
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8 /1 8 /2 4
discussion about cadence for summer LTAC meetings
Sections:
5.13.010 Tax imposed.
5.13.020 Special fund.
5.13.025 Lodging Tax Advisory
Committee recommendation.
5.13.030 Payment – Department of
Revenue.
5.13.040 Tax additional.
5.13.050 Violation.
5.13.055 Review required.
5.13.060 Severability.
5.13.070 Effective date.
Clallam Jefferson
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CLALLAMCOUNTY