The URL can be used to link to this page

Home My WebLink AboutLodging Tax (1)LODGING 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 2023-2024 LODGING TAX AWARDS $ $ $ 645,461.00 1,486,000.00 2,131,461.00 Facilities Capital Expenditure (Facilities must be owned or with some ownership interest by the County.) Facility Operations Grant Event or Festival designed to attract tourists. (Facilities owned or operated by a municipality or a 501(c)(3) or 501(c)(6) nonprofit corporation.) Project Type: Facilities Capital Exp, Facility Op Grant or Presentation Date App #Event/Festival APPLICANT CONTACT PROJECT Visitor's Bureau 01 Historical Museums Joint App Orcas Lopez SJI Chambers Orcas SJI Lopez Theatres Core Funding Orcas SJI Lopez SJI Parks & Fair Amy Frost Nancy Stillger Amy Frost Kevin Loftus Becki Day Carey Eskridge Becki Day Andrea Huss Janet Baltzer Dimitri Stankevich Nicole Santora Janet Baltzer Brandon Cadwell Joint Museum Funding October 25, 202301a October 25, 202301b October 25, 202301c Facility Op Grant Facility Op Grant Facility Op Grant 02 Joint App October 25, 202302a October 25, 202302b October 25, 202302c Facility Op Grant Facility Op Grant Facility Op Grant 03 Joint Funding October 25, 202303a October 25, 202303b October 25, 202303c October 27, 202304 Facility Op Grant Facility Op Grant Facility Op Grant Facility Op Grant Core Funding Fairgrounds restrooms renovationOctober 27, 202305 Facility Op Grant Faciities Capital Expenditure SJI Parks & Fair Brandon Cadwell October 27, 202306 SJI Parks & Fair Brandon Cadwell Lopez Village Restrooms Eagle Cove and Shark Reef Restrooms FH Film Fest Imperiled Species in the San Juan Islands 2024 Lopez Is Studio Tour October 27, 202307 October 25, 202308 ALL TYPES Event/Festival SJI Parks & Fair Friday Harbor Film Festival Brandon Cadwell Karen Palmer October 27, 202309 October 25, 202310 Event/Festival Event/Festival On Sacred Ground Land Trust Lopez Artist Guild Sarah Hanson Molly Preston A reflection of Island Community Life: Farming, Food, History & EntertainmentOctober 25, 202311 Event/Festival Lopez Island Grange #1060 Sue DuMond $ 29,388.00 Amt Request Core Amount Award Amount Awarded $ 350,000.00 $ 542,000.00 $ $ $ 75,000.00 75,000.00 75,000.00 $ $ $ 60,000.00 60,000.00 60,000.00 $ $ $ 83,333.00 83,333.00 83,334.00 $ $ $ 77,333.00 77,333.00 77,333.00 $ $ $ $ 60,000.00 $ $ $ $ $ 50,000.00 60,000.00 60,000.00 50,000.00 50,000.00 325,000.00 325,000.00 1,428,999.00 $ - $ 160,000.00 $ 30,000.00 $ 30,000.00 $ 111,659.94 $ $ 111,659.94 20,000.00 $ $ 15,000.00 3,000.00 $ $ 4,700.00 3,850.00 $ $ 3,200.00 15,000.00 $ $ $ 2,131,461.00 1,428,999.00 702,462.00 Contract # 24CC.004 24CC.009 24CC.003 24CC.005 24CC.002 24CC.006 24CC.007 24CC.008 24CC.010 24CC.030 NOT APPROVED BY LTAC COMMITTEE 24CC.033 24CC.031, 24CC.032 24CC.013 24CC.025 24CC.016 24CC.017 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 10-11 AM Update RFP 8 /9 /2 4 10-11 AM Finalize RFP and Calendar 8 /1 8 /2 4 discussion about cadence for summer LTAC meetings (2) The balance of the funds collected should be used to fund a comprehensive, professional promotion program to create lodging nights year-round for the unincorporated portion of Clallam County. The Board of Commissioners shall issue a request for proposals and shall enter into a contract for services with the entity or entities whose promotion proposal is selected. The recommendations of the Lodging Tax Advisory Committee are hereby adopted with the understanding that in no event shall any of the monies collected be used for any purpose other than those set forth in CCC 5.13.020. Clallam LTAC Jefferson LTAC 5 Members - 2 producers and 2 receivers plus one Commissioner. Responsible for RFP. Awards projected and actual funds with a high reserve. CLALLAMCOUNTY 9 seats (1 vacant) with County Commissioner chairing and 4 each producers and receivers. Budgeted amount for DMO OPVB seprerate from rfp reccomended by LTAC.(?) Hews closely to RCW with Clallam PAO review. Usually has two RFP cycles per year Awards projected and actual funds. CLALLAM LTAC 5 YEAR7/1 1 CLALLAM LTAC 5 YEAR7/1 1