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Jefferson County By- Laws
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LTAC By-Laws
Revised Draft By-laws, April 28, 2025
04/28/2025
Jefferson County LTAC By-Laws
Table of Contents
1. AUTHORITY 2
2. ROLE OF THE LTAC 2
3. DUTIES OF THE LTAC 2
4. COMPOSITION OF THE LTAC 6
5. APPOINTMENT AND TERM OF MEMBERS OF THE LTAC 7
6. NO COMPENSATION FOR MEMBERS OF THE LTAC 7
7. LTAC OFFICERS, THEIR DUTIES, AND THEIR TERM OF OFFICE 7
8. PROCEDURE FOR REMOVAL OF LTAC OFFICERS AND MEMBERS 8
9. SUBCOMMITTEES OF THE LTAC 8
10. LTAC MEMBER ROLES AND RESPONSIBILITIES 9
11. REGULAR MEETING SCHEDULE 9
12. QUORUM REQUIREMENT 9
13. VOTING 9
14. CONFLICT OF INTEREST/APPEARANCE OF FAIRNESS FOR MEMBERS OF THE LTAC 10
15. REPORTS, RECOMMENDATIONS AND CORRESPONDENCE FROM THE LTAC 10
16. COMPLIANCE WITH THE OPEN PUBLIC MEETING ACT IS REQUIRED 10
17. NOTICE OF EACH MEETING OF THE LTAC 10
18. AGENDA FOR EACH MEETING OF THE LTAC 11
19. ABSENCES 11
20. CONDUCT OF EACH MEETING OF THE LTAC 12
21. RECORD OF MEETINGS OF THE LTAC 12
22. MINUTES OF MEETINGS OF THE LTAC 12
23. AMENDMENT OF THESE BY-LAWS 13
24. SAVINGS CLAUSE 13
25. EFFECTIVE DATE 13
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Jefferson County LTAC By-Laws
1. AUTHORITY
The Jefferson County Lodging Tax Advisory Committee (JCLTAC or LTAC) was established on April 20, 1998
by Jefferson County Resolution 33-98. RCW 67.28.1817 requires:
Before proposing imposition of a new tax under this chapter, an increase in the rate of a tax imposed
under this chapter, repeal of an exemption from a tax imposed under this chapter, or a change in the
use of revenue received under this chapter, a municipality with a population of five thousand or more
shall establish a lodging tax advisory committee under this section.
RCW 67.28.1817(1).
2. ROLE OF THE LTAC
The LTAC was formed for the purpose of developing a comprehensive tourism development strategy and
assisting in the administration of the lodging tax fund, including recommending annual expenditures
consistent with Chapter 3.25 of the Jefferson County Code to the Board of County Commissioners (BoCC)
through the annual budget cycle. JCC 3.25.020(1).
Pursuant to RCW 67.28.1816(2)(b)(ii), the local lodging tax advisory committee makes recommendations
to the BoCC regarding how the local lodging tax revenue should be distributed.
Procedurally, the LTAC must select the candidates from amongst the applicants applying for use of
revenues under chapter 67.28 RCW and provide a list of such candidates and recommended amounts of
funding to the BoCC for final determination. RCW 67.28.1816(2)(b)(ii).
The LTAC maintains a close relationship with the Tourism Coordinating Council (TCC), which is a separate
BoCC advisory committee, governed by Jefferson County Resolution No. 26-0421-25R, and is tasked with
making recommendations to the BoCC that help inform local tourism policy.
When prioritizing Requests for Proposals (RFPs) for lodging tax revenue, the LTAC shall take into
consideration the TCC's annual strategic plan approved by the BoCC. LTAC members are encouraged to
consider their collective expertise and input from tourism industry professionals and other members of
the public who may wish to provide public comment.
The County Administrator assigns a BoCC staff member to support LTAC. The staff member shall meet
annually with the Chair to review staffing needs.
3. DUTIES OF THE LTAC
Chapter 67.28 RCW limits how lodging tax revenue can be distributed in at least six ways.
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Jefferson County LTAC By-Laws
First, RCW 67.28.1815 clearly states that the revenues must be used:
...solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of
tourism-related facilities, or operation of tourism-related facilities.
Second, RCW 67.28.1815 requires that all lodging tax revenue be "credited to a special fund in the treasury
of the municipality imposing such tax and used solely for the purpose of paying all or any part of the cost
of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities."
(Emphasis added.)
Third, chapter 67.28 RCW limits the types of entities than can receive lodging tax revenue. RCW
67.28.1816:
(1) Lodging tax revenues under this chapter may be used, directly by any municipality or
indirectly through a convention and visitors bureau or destination marketing organization
for:
(a) Tourism marketing;1
(b) The marketing and operations of special events and festivals designed to attract
tourists;
(c) Supporting the operations and capital expenditures of tourism-related facilities
owned or operated by a municipality or a public facilities district 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 internal revenue code of 1986, as amended.
RCW 67.28.1816.
1 "Tourism marketing" is not defined in Chapter 67.28 RCW. However, RCW 67.28.080(6) defines "tourism promotion" as
"activities, operations, and expenditures designed to increase tourism, including but not limited to advertising, publicizing, or
otherwise distributing information for the purpose of attracting and welcoming tourists; developing strategies to expand
tourism;operating tourism promotion agencies;and funding the marketing of or the operation of special events and festivals
designed to attract tourists."
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Jefferson County LTAC By-Laws
Fourth, chapter 67.28 RCW requires applicants for lodging tax funds to submit applications and "estimates
of how any moneys received will result in increases in the number of people traveling for business or
pleasure on a trip." RCW 67.28.1816(2). Subsection (2) says in full:
(2)(a) Except as provided in (b) of this subsection, applicants applying for use of revenues
in this chapter must provide the municipality to which they are applying estimates of how
any moneys received will result in increases in the number of people traveling for business
or pleasure on a trip:
(i) Away from their place of residence or business and staying overnight in paid
accommodations;
(ii) To a place fifty miles or more one way from their place of residence or business for
the day or staying overnight; or
(iii) From another country or state outside of their place of residence or their business.
(b)(i) In a municipality with a population of five thousand or more, applicants applying for
use of revenues in this chapter must submit their applications and estimates described
under (a) of this subsection to the local lodging tax advisory committee.
(ii) The local lodging tax advisory committee must select the candidates from amongst
the applicants applying for use of revenues in this chapter and provide a list of such
candidates and recommended amounts of funding to the municipality for final
determination. The municipality may choose only recipients from the list of candidates
and recommended amounts provided by the local lodging tax advisory committee.
(c)(i) All recipients must submit a report to the municipality describing the actual number
of people traveling for business or pleasure on a trip:
(A) Away from their place of residence or business and staying overnight in paid
accommodations;
(B)To a place fifty miles or more one way from their place of residence or business
for the day or staying overnight; or
(C) From another country or state outside of their place of residence or their
business. A municipality receiving a report must: Make such report available to the
local legislative body and the public; and furnish copies of the report to the joint
legislative audit and review committee and members of the local lodging tax
advisory committee.
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Jefferson County LTAC By-Laws
(ii) The joint legislative audit and review committee must on a biennial basis report to
the economic development committees of the legislature on the use of lodging tax
revenues by municipalities. Reporting under this subsection must begin in calendar year
2015.
(d) This section does not apply to the revenues of any lodging tax authorized under this
chapter imposed by a county with a population of one million five hundred thousand or
more.
(Emphasis added).
Fifth, RCW 68.27.1817 requires that municipalities create local lodging tax advisory committees (LTAC),
which receives the applications and estimates required by RCW 67.28.1816(2). "The appointing authority
shall review the membership of the advisory committee annually and make changes as appropriate." RCW
68.27.1817(1).
Sixth, the LTAC reviews the applications and estimates and makes recommendations to the legislative
authority of the municipality, which the municipality's legislative authority may change, after giving 45-
days' notice and an opportunity to comment to the LTAC. RCW 68.27.1817(2).
A visual of the LTAC RFP process is below:
LTAC reviews proposals, BoCC approves or BoCC signs LTAC
LTAC sends out RFP deliberates,and makes rejects LTAC contracts
recommendations recommendations
END
OF
RFP
CYCLE
The LTAC is an advisory body only and makes recommendations to the BoCC on lodging tax revenue
distribution prior to final action by the BoCC. Before taking final action on a matter on which the LTAC has
made a recommendation, the BoCC shall consider the LTAC's recommendations and other available
information.
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Jefferson County LTAC By-Laws
4. COMPOSITION OF THE LTAC
LTAC membership composition shall comply with all requirements of RCW 67.28.1817(1), including at
minimum:
• Consist of at least five (5) members, appointed by the BoCC;
• Include at least two members who are representatives of businesses required to collect tax under
chapter 67.28 RCW;
• Include at least two members who are persons involved in activities authorized to be funded by
revenue received under chapter 67.28 RCW; and
• Pursuant to RCW 67.28.1817(1), "One member shall be an elected official of the municipality who
shall serve as chair of the committee."
The number of members who are representatives of businesses required to collect tax under chapter
67.28 RCW shall equal the number of members who are involved in activities authorized to be funded by
revenue received under chapter 67.28 RCW. RCW 67.28.1817(1).
Organizations representing businesses required to collect tax under this chapter, organizations involved
in activities authorized to be funded by revenue received under this chapter, and local agencies involved
in tourism promotion may submit recommendations for membership on the committee. RCW
67.28.1817(1).
The LTAC member composition requirements are pursuant to RCW 67.28.1817(1) and shall be consistent
with JCC 3.25.020(2) Lodging tax advisory committee.2
2 JCC 3.25.020 Lodging tax advisory committee currently reads as follows:
(2) Appointment. The JCLTAC shall consist of five members appointed by the board of county
commissioners to serve three-year terms. Committee membership shall include two members from
establishments required to collect the tax, two members representing activities authorized to be funded
by said tax, and one member from the board of county commissioners, who shall serve as the chair of the
committee.
If LTAC and BoCC adopt By-Laws that expand the "elected official" to a representative other than an
elected BoCC member, the BoCC will also need to amend JCC 3.25.020(2) for consistency.
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Jefferson County LTAC By-Laws
The BoCC shall review the membership of the LTAC annually and make changes as appropriate. RCW
67.28.1817(1).
5. APPOINTMENT AND TERM OF MEMBERS OF THE LTAC
The LTAC Chair shall be the designated elected official from the county serving on the committee. This
position has no term limits, however the BoCC shall review the county's designated member annually
when setting committee assignments. The elected official from the county assigned to LTAC is Position 1.
The remaining member terms shall be appointed by the BoCC and shall have terms as follows:
(a) Members listed as representatives of businesses required to collect tax. These are Positions 2
and 4.
(b) Members listed as persons involved in activities authorized to be funded. These are Positions
3 and 5.
The initial board member terms shall be as follows:
Positions 2 and 3 shall serve two-year(2) terms.
Positions 4 and 5 shall serve three-year (3) terms.
After the initial board members are appointed, all subsequent term limits shall be two-year (2)
terms, equal in length, for Positions 2, 3, 4, and 5.
LTAC member terms may serve consecutive terms, but shall not exceed two consecutive terms.
All LTAC members are appointed by the BoCC.
As stated in Section 4 above, the BoCC shall review the LTAC membership annually and make changes as
appropriate. RCW 67.28.1817(1).
6. NO COMPENSATION FOR MEMBERS OF THE LTAC
LTAC members shall serve without compensation.
7. LTAC OFFICERS,THEIR DUTIES, AND THEIR TERM OF OFFICE
There shall be a Chair and Vice Chair. The LTAC Chair is the designated BoCC member. The Vice Chair shall
be elected by the LTAC committee during the first meeting of each year. The LTAC may elect other officers
by majority vote of the LTAC.
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Jefferson County LTAC By-Laws
The Chair shall preside over the LTAC meetings and coordinate development of the agenda with the
assigned staff member. The Chair shall sign all correspondence originated by the LTAC.
The Vice Chair shall preside over the LTAC meetings in the absence of the Chair.
The officers of the LTAC shall serve for one year from the date of election. The officers shall not serve for
more than two consecutive terms.
8. PROCEDURE FOR REMOVAL OF LTAC OFFICERS AND MEMBERS
The LTAC may remove LTAC officers, whom they elect by the following procedure: Any member of the
LTAC may offer a motion for removal at a meeting. If the motion is seconded, it shall be considered and
voted on at the next regular meeting or at a duly noticed special meeting of the LTAC. Approval of a
motion to remove shall require a two-thirds majority of the members present and voting.
The LTAC may remove a member, by the following procedure:Any member of the LTAC may offer a motion
for recommending removal at a meeting. If the motion is seconded, it shall be considered and voted on at
the next regular meeting or at a duly noticed special meeting of the LTAC. Approval of a motion to
recommend removal shall require a two-thirds majority of the members present and voting. The
recommendation for removal is then put forth to the BoCC, who may remove a LTAC member for cause
by majority vote of the BoCC. As stated in Section 19, a LTAC member who accrues three (3) consecutive,
unexcused absences from regular or special meetings may be recommended to the BoCC for removal from
the LTAC by the Chair with the concurrence of a majority of the members.
9. SUBCOMMITTEES OF THE LTAC
The Chair may appoint such standing and ad hoc sub-committees as may be considered useful and
appropriate to investigate any matter of interest to the LTAC.
At the Chair's discretion, or by a majority vote of the LTAC voting members, an item may be transmitted
to a subcommittee for review and comment.The Chair shall establish a deadline for subcommittee review,
provide members with direction or any specific review questions, and schedule regular updates from the
sub-committee, as necessary. If the sub-committee fails to meet the review deadline, the LTAC shall
proceed to take action without sub-committee or Advisory Group comment.
No sub-committee shall contain more than two (2) LTAC members. No LTAC member who is not a member
of a sub-committee may attend a sub-committee meeting;otherwise, all OPMA requirements would apply
to the sub-committee meeting. If more than two (2) LTAC members are present at a sub-committee
meeting, the sub-committee meeting shall be adjourned immediately.
Sub-committees may meet informally,without minutes; however,the sub-committee shall keep the LTAC
Chair informed, and report to the full LTAC at each LTAC meeting which occurs while the sub-committee
exists.
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Jefferson County LTAC By-Laws
10. LTAC MEMBER ROLES AND RESPONSIBILITIES
LTAC members shall:
• Act as a participant, reviewer, and advisor regarding the LTAC's statutorily mandated duties.
• Serve at the pleasure of the BoCC, taking into account BoCC identified priorities.
• Actively participate in the LTAC discussions and official LTAC comments.
• Keep the LTAC discussions and activities focused on topics relevant to the LTAC's duties.
• Attend regular and special meetings of the LTAC.
• Read background material, review agenda and notes for each meeting of the LTAC, and prepare
questions and comments in advance of the meeting as needed.
• Be a respectful participant, treating others with respect and kindness.
11. REGULAR MEETING SCHEDULE
LTAC shall set a regular meeting schedule during their first meeting of the year.
LTAC Special Meetings are held in the BoCC Chambers and set as needed or at the direction of the Chair.
All special meetings are open to the public as required by Chapter 42.30 RCW, the Open Public Meetings
Act (OPMA).
12. QUORUM REQUIREMENT
A quorum is required to be present before an official, regular or special meeting of the LTAC can take
place. A simple majority of the members of the LTAC shall constitute a quorum.
13. VOTING
Each member shall be allowed one vote on items considered by the LTAC.
Proxy votes are not permitted.
If a proposal for funding is recommended by LTAC and forwarded to the BOCC, the number of votes for
and against are included with the forwarded proposal.
Except in the event of breaking a tie vote,the Chair shall abstain from voting on recommendations to the
BOCC.
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Jefferson County LTAC By-Laws
14. CONFLICT OF INTEREST/APPEARANCE OF FAIRNESS FOR MEMBERS OF THE LTAC
Members of the LTAC shall not be disqualified from participating in any meetings, or in the preparation of
any reports, recommendations or correspondence of the LTAC based on any potential or actual conflict of
interest. A LTAC member is not prohibited from using their general expertise to educate the LTAC or
provide general information to the LTAC on a decision item.
However, members of the LTAC shall disclose personal or business interests that may conflict with a
matter of discussion by the committee immediately that might tend to prejudice the member's
participation in any meetings, reports, recommendations and correspondence of the LTAC.
The LTAC members shall comply with the code of ethics for municipal officers, chapter 42.23 RCW, in the
performance of their duties. Specifically, at any time a proposal is received by the LTAC that appears to
benefit any member of the committee that person shall recuse themselves from any decision related to
that proposal.
15. REPORTS, RECOMMENDATIONS AND CORRESPONDENCE FROM THE LTAC
Reports, recommendations and correspondence from the LTAC shall be made by consensus, if possible,
and will seek opportunities to develop group solutions and resolve conflicts. To reach a consensus
decision, LTAC members will make proposals, hold additional discussion, and then the Chair will call for
the consensus decision on the proposal.
If consensus is not possible, then reports, recommendations and correspondence shall be submitted to
the BoCC on behalf of a majority of the members over the signature of the Chair. Minority reports, if any,
shall be attached to, and forwarded with such reports, recommendations or correspondence without
comment by the Chair.
Concerning items of less formal advice: after discussion in one or more meetings,the LTAC shall adopt, by
consensus, a written report on the LTAC's findings.
16. COMPLIANCE WITH THE OPEN PUBLIC MEETING ACT IS REQUIRED
Because the Board is required to consider LTAC recommendations before taking final action, all meetings
of the LTAC are subject to and shall conform with the provisions of the OPMA.
17. NOTICE OF EACH MEETING OF THE LTAC
A meeting of the LTAC will be either a regular meeting pursuant to the regular meeting schedule in Section
11 or a special meeting.
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Jefferson County LTAC By-Laws
A meeting of the LTAC that is not conducted in the place or the time posted in the regular meeting
schedule is a special meeting. Special meetings shall comply with the special meeting notice requirements
in OPMA, RCW 42.30.080.
For special meetings, RCW 42.30.080 requires at least 24-hour notice that specifies the time and place of
the special meeting and the business to be transacted. Notice for a special meeting must be: (a) Posted
on an agency's website; (b) Prominently displayed at the main entrance of the agency's principal location
and the meeting site if it is not held at the agency's principal location; and, (c) Delivered to each local
newspaper of general circulation and local radio or television station that has on file with the Board a
written request to be notified of such special meeting or of all special meetings.
18. AGENDA FOR EACH MEETING OF THE LTAC
The Chair shall place the interests of the committee above any personal interest. The Chair shall place
items on the upcoming agenda, which shall allow for public comment prior to taking final action,
consistent with RCW 42.30.240(1).
The LTAC shall make the agenda of each regular meeting of the governing body available online no later
than twenty-four hours in advance of the published start time of the meeting.
LTAC members wishing to review item(s) shall consult with the LTAC staff who will ask the Chair for
permission to place the item(s) on a future agenda.
19. ABSENCES
LTAC members shall notify the Chair and the LTAC staff if the member is unable to attend a LTAC regular
meeting. The Chair, with assistance the LTAC staff, shall document the excuse provided for the absences
in question. If no excuse is giving for a particular absence, it shall be considered unexcused.
At the start of each meeting, the Chair will ask the LTAC staff to call the roll of LTAC members. For any
member absent, the Chair shall announce whether the member's absence is excused or unexcused. The
LTAC staff will record the roll call, and notify the Chair if a quorum is present.
The LTAC staff will maintain an ongoing attendance record for all LTAC members and provide this record
to all LTAC members, in writing, at least quarterly.
A LTAC member who accrues three (3) consecutive, unexcused absences from regular or special meetings
may be recommended to the BoCC for removal from the LTAC by the Chair with the concurrence of a
majority of the members.
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Jefferson County LTAC By-Laws
20. CONDUCT OF EACH MEETING OF THE LTAC
a. All meetings of the LTAC shall comply fully with OPMA, including but not limited to: (a) The
limitation on taking action on items not listed on the notice for a special meeting; and, (2) OPMA's
public comment requirements.
b. LTAC meetings shall follow procedural guidance set forth in Jefferson County Resolution Number
50-22, Open Public Meeting Act Guidelines for County Boards, Commissions & Committees.
c. Members and visitors at the meetings will treat each other with respect, will not monopolize
meeting time, and will listen to and try to understand each other's views.
d. The meeting agenda shall be constituted as follows:
i. Call to Order and Roll Call
ii. Public Comment
iii. Approval/Correction of Minutes from Previous Meeting(s)
iv. Committee Reports
v. Staff Reports
vi. Old Business
vii. New Business
e. Committee and Staff reports may be held in abeyance if they relate to old or new business items.
f. No new agenda item(s) will be taken up ONE (1) HOUR AND THIRTY (30) MINUTES AFTER
COMMENCEMENT OF THE MEETING. This does not apply to Special Meetings, where no new
agenda items may be added, if not previously noticed on the Special Meeting Agenda.
21. RECORD OF MEETINGS OF THE LTAC
Regular and special meetings of the LTAC shall be electronically recorded by audio or video, and the
recording shall be made available online for a minimum of six months.
22. MINUTES OF MEETINGS OF THE LTAC
The minutes of all regular and special meetings of the LTAC, except executive sessions, shall be promptly
recorded and such records shall be open to public inspection. The LTAC staff member shall prepare
minutes which shall be considered, revised (if necessary), and adopted by the LTAC ideally at its next
regular or special meeting.
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Jefferson County LTAC By-Laws
23. AMENDMENT OF THESE BY-LAWS
These By-laws may be amended by a majority vote of the LTAC members, provided the BoCC approves
any By-law amendments by a majority vote.
24. SAVINGS CLAUSE
Should any portion of these By-laws be declared unconstitutional or otherwise contrary to law, such
decision shall not affect the validity of the remaining portion of these By-laws.
25. EFFECTIVE DATE
These Bylaws are effective upon immediately after approval by the BoCC.
(SIGNATURES FOLLOW ON THE NEXT PAGE)
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Jefferson County LTAC By-Laws
ADOPTED THIS DAY OF , 2025.
LODGING TAX ADVISORY COMMITTEE
Chair
ADOPTED this day of 2025.
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
Heidi Eisenhour, Chair
Greg Brotherton, Member
Heather Dudley-Nollette, Member
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2025
DRAFT
Jefferson County LTAC By- Laws
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Revised Draft By-laws, April 28, 2025
Jefferson County LTAC By-Laws
Table of Contents
1. AUTHORITY 2
2. ROLE OF THE LTAC 2
3. DUTIES OF THE LTAC 2
4. COMPOSITION OF THE LTAC 6
5. APPOINTMENT AND TERM OF MEMBERS OF THE LTAC 7€
6. NO COMPENSATION FOR MEMBERS OF THE LTAC 87
7. LTAC OFFICERS, THEIR DUTIES, AND THEIR TERM OF OFFICE 87
8. PROCEDURE FOR REMOVAL OF LTAC VICE CHAIR 87
9. SUBCOMMITTEES OF THE LTAC 97
10. LTAC MEMBER ROLES AND RESPONSIBILITIES 98
11. REGULAR MEETING SCHEDULE 108
12. QUORUM REQUIREMENT 109
13. VOTING 109
14. CONFLICT OF INTEREST/APPEARANCE OF FAIRNESS FOR MEMBERS OF THE LTAC 109
15. REPORTS, RECOMMENDATIONS AND CORRESPONDENCE FROM THE LTAC 119
16. COMPLIANCE WITH THE OPEN PUBLIC MEETING ACT IS REQUIRED 114-8
17. NOTICE OF EACH MEETING OF THE LTAC 1148
18. AGENDA FOR EACH MEETING OF THE LTAC 12140
19. ABSENCES 1214
20. CONDUCT OF EACH MEETING OF THE LTAC 1244
21. RECORD OF MEETINGS OF THE LTAC 134-2
22. MINUTES OF MEETINGS OF THE LTAC 134-2
23. AMENDMENT OF THESE BY-LAWS 134-2
24. SAVINGS CLAUSE 1442
25. EFFECTIVE DATE 144.2
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Jefferson County LTAC By-Laws
1. AUTHORITY
The Jefferson County Lodging Tax Advisory Committee (JCLTAC or LTAC) was established on April 20, 1998
by Jefferson County Resolution 33-98. RCW 67.28.1817 requires:
Before proposing imposition of a new tax under this chapter, an increase in the rate of a tax imposed
under this chapter, repeal of an exemption from a tax imposed under this chapter, or a change in the
use of revenue received under this chapter, a municipality with a population of five thousand or more
shall establish a lodging tax advisory committee under this section.
RCW 67.28.1817(1).
2. ROLE OF THE LTAC
The LTAC was formed for the purpose of developing a comprehensive tourism development strategy and
assisting in the administration of the lodging tax fund, including recommending annual expenditures
consistent with Chapter 3.25 of the Jefferson County Code to the Board of County Commissioners (BoCC)
through the annual budget cycle. JCC 3.25.020(1).
Pursuant to RCW 67.28.1816(2)(b)(ii), the local lodging tax advisory committee makes recommendations
to the BoCC regarding how the local lodging tax revenue should be distributed.
Procedurally, the LTAC must select the candidates from amongst the applicants applying for use of
revenues under chapter 67.28 RCW and provide a list of such candidates and recommended amounts of
funding to the BoCC for final determination. RCW 67.28.1816(2)(b)(ii).
The LTAC maintains a close relationship with the Tourism Coordinating Council (TCC), which is a separate
BoCC advisory committee, governed by Jefferson County Resolution No. 26-0421-25R, and is tasked with
making recommendations to the BoCC that help inform local tourism policy.
When prioritizing Requests for Proposals (RFPs) for lodging tax revenue, the LTAC shall take into
consideration the TCC's annual strategic plan approved by the BoCC. LTAC members are encouraged to
consider their collective expertise and input from tourism industry professionals and other members of
the public who may wish to provide public comment.
The County Administrator assigns a BoCC staff member to support LTAC. The staff member shall meet
annually with the Chair to review staffing needs.
3. DUTIES OF THE LTAC
Chapter 67.28 RCW limits how lodging tax revenue can be distributed in at least six ways.
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Jefferson County LTAC By-Laws
First, RCW 67.28.1815 clearly states that the revenues must be used:
...solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of
tourism-related facilities, or operation of tourism-related facilities.
Second, RCW 67.28.1815 requires that all lodging tax revenue be "credited to a special fund in the treasury
of the municipality imposing such tax and used solely for the purpose of paying all or any part of the cost
of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities."
(Emphasis added.)
Third, chapter 67.28 RCW limits the types of entities than can receive lodging tax revenue. RCW
67.28.1816:
(1) Lodging tax revenues under this chapter may be used, directly by any municipality or
indirectly through a convention and visitors bureau or destination marketing organization
for:
(a) Tourism marketing;1
(b) The marketing and operations of special events and festivals designed to attract
tourists;
(c) Supporting the operations and capital expenditures of tourism-related facilities
owned or operated by a municipality or a public facilities district 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 internal revenue code of 1986, as amended.
RCW 67.28.1816.
"Tourism marketing" is not defined in Chapter 67.28 RCW. However, RCW 67.28.080(6) defines "tourism promotion" as
"activities, operations, and expenditures designed to increase tourism, including but not limited to advertising, publicizing, or
otherwise distributing information for the purpose of attracting and welcoming tourists; developing strategies to expand
tourism;operating tourism promotion agencies; and funding the marketing of or the operation of special events and festivals
designed to attract tourists."
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Jefferson County LTAC By-Laws
Fourth,chapter 67.28 RCW requires applicants for lodging tax funds to submit applications and "estimates
of how any moneys received will result in increases in the number of people traveling for business or
pleasure on a trip." RCW 67.28.1816(2). Subsection (2) says in full:
(2)(a) Except as provided in (b) of this subsection, applicants applying for use of revenues
in this chapter must provide the municipality to which they are applying estimates of how
any moneys received will result in increases in the number of people traveling for business
or pleasure on a trip:
(i) Away from their place of residence or business and staying overnight in paid
accommodations;
(ii) To a place fifty miles or more one way from their place of residence or business for
the day or staying overnight; or
(iii) From another country or state outside of their place of residence or their business.
(b)(i) In a municipality with a population of five thousand or more, applicants applying for
use of revenues in this chapter must submit their applications and estimates described
under (a) of this subsection to the local lodging tax advisory committee.
(ii) The local lodging tax advisory committee must select the candidates from amongst
the applicants applying for use of revenues in this chapter and provide a list of such
candidates and recommended amounts of funding to the municipality for final
determination. The municipality may choose only recipients from the list of candidates
and recommended amounts provided by the local lodging tax advisory committee.
(c)(i) All recipients must submit a report to the municipality describing the actual number
of people traveling for business or pleasure on a trip:
(A) Away from their place of residence or business and staying overnight in paid
accommodations;
(B) To a place fifty miles or more one way from their place of residence or business
for the day or staying overnight; or
(C) From another country or state outside of their place of residence or their
business. A municipality receiving a report must: Make such report available to the
local legislative body and the public; and furnish copies of the report to the joint
legislative audit and review committee and members of the local lodging tax
advisory committee.
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(ii) The joint legislative audit and review committee must on a biennial basis report to
the economic development committees of the legislature on the use of lodging tax
revenues by municipalities. Reporting under this subsection must begin in calendar year
2015.
(d) This section does not apply to the revenues of any lodging tax authorized under this
chapter imposed by a county with a population of one million five hundred thousand or
more.
(Emphasis added).
Fifth, RCW 68.27.1817 requires that municipalities create local lodging tax advisory committees (LTAC),
which receives the applications and estimates required by RCW 67.28.1816(2). "The appointing authority
shall review the membership of the advisory committee annually and make changes as appropriate." RCW
68.27.1817(1).
Sixth, the LTAC reviews the applications and estimates and makes recommendations to the legislative
authority of the municipality, which the municipality's legislative authority may change, after giving 45-
days' notice and an opportunity to comment to the LTAC. RCW 68.27.1817(2).
A visual of the LTAC RFP process is below:
LTAC reviews proposals, BoCC approves or BoCC signs LTAC
LTAC sends out RFP deliberates,and makes rejects LTAC
recommendations recommendations contracts
END
OF
RFP
CYCLE
The LTAC is an advisory body only and makes recommendations to the BoCC on lodging tax revenue
distribution prior to final action by the BoCC. Before taking final action on a matter on which the LTAC has
made a recommendation, the BoCC shall consider the LTAC's recommendations and other available
information.
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Jefferson County LTAC By-Laws
4. COMPOSITION OF THE LTAC
LTAC membership composition shall comply with all requirements of RCW 67.28.1817(1), including at
minimum:
• Consist of at least five (5) members, appointed by the BoCC;
• Include at least two members who are representatives of businesses required to collect tax under
chapter 67.28 RCW;
• Include at least two members who are persons involved in activities authorized to be funded by
revenue received under chapter 67.28 RCW; and
• One member shall be an elected official of the BoCC who shall serve as Chair of the committee.
• Pursuant to RCW 67.28.1817(1), "One member shall be an elected official of the municipality who
shall serve as chair of the committee."2
The number of members who are representatives of businesses required to collect tax under chapter
67.28 RCW shall equal the number of members who are involved in activities authorized to be funded by
revenue received under chapter 67.28 RCW. RCW 67.28.1817(1).
Organizations representing businesses required to collect tax under this chapter, organizations involved
in activities authorized to be funded by revenue received under this chapter, and local agencies involved
in tourism promotion may submit recommendations for membership on the committee. RCW
67.28.1817(1).
The LTAC member composition requirements are pursuant to RCW 67.28.1817(1) and shall be consistent
with 1CC 3.25.020(2) Lodging tax advisory committee.'
2 Based on public comment and BoCC discussion during the April 28, 2025 Workshop, edited for clarity
and flexibility. The statutory language requires "an elected official" to serve as chair of the committee.
While this has historically been, and is typically, an elected BoCC member, it could potentially be another
county elected official.
3 JCC 3.25.020 Lodging tax advisory committee currently reads as follows:
(2) Appointment. The JCLTAC shall consist of five members appointed by the board of county
commissioners to serve three-year terms. Committee membership shall include two members from
establishments required to collect the tax, two members representing activities authorized to be funded
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Jefferson County LTAC By-Laws
The BoCC shall review the membership of the LTAC annually and make changes as appropriate. RCW
67.28.1817(1).
5. APPOINTMENT AND TERM OF MEMBERS OF THE LTAC
The LTAC Chair shall be the designated BoCC memberelected official from the county serving on the
committee. This position has no term limits, however the BoCC shal► review their the county's designated
member annually when setting committee assignments. The BoCC elected official from the county
member assigned to LTAC is Position
The remaining member terms shall be appointed by the BoCC and shall have terms staggered as follows:,
(a) Members listed as representatives of businesses required to collect tax. These are Positions 2
and 4.
(b) Members listed as persons involved in activities authorized to be funded. These are Positions
3 and 5.
The initial board member terms shall be as follows:
Positions 2 and 3 shall serve two-year (2) terms.
Positions 4 and 5 shall serve three-year (3)terms.
After the initial board members are appointed, all subsequent term limits shall be two-year (2)
terms, equal in length, for Positions 2, 3, 4, and 5.
by said tax, and one member from the board of county commissioners, who shall serve as the chair of the
committee.
If LTAC and BoCC adopt By-Laws that expand the "elected official" to a representative other than an
elected BoCC member, the BoCC will also need to amend JCC 3.25 for consistency.
4 Edited to be consistent with BoCC's desire to allow flexibility for who may serve as the county's
designated elected official.
Edited for clarification.
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Jefferson County LTAC By-Laws
LTAC member terms may serve consecutive terms, but shall not exceed two consecutive terms.
All LTAC members are appointed by the BoCC.
As stated in Section 4 above, the BoCC shall review the LTAC membership annually and make changes as
appropriate. RCW 67.28.1817(1).
6. NO COMPENSATION FOR MEMBERS OF THE LTAC
LTAC members shall serve without compensation.
7. LTAC OFFICERS,THEIR DUTIES, AND THEIR TERM OF OFFICE
There shall be a Chair and Vice Chair.The LTAC Chair is the designated BoCC member.The Vice Chair shall
be elected by the LTAC committee during the first meeting of each year. The LTAC may elect other officers
by majority vote of the LTAC.6
The Chair shall preside over the LTAC meetings and coordinate development of the agenda with the
assigned staff member. The Chair shall sign all correspondence originated by the LTAC.
The Vice Chair shall preside over the LTAC meetings in the absence of the Chair.
The Vice Chairofficers of the LTAC shall serve for one year from the date of election. The Vicc Chairofficers
shall not serve for more than two consecutive terms as Vicc Chair.
8. PROCEDURE FOR REMOVAL OF LTAC V"E614AIROFFICERS AND MEMBERS'
The LTAC may remove the Vice ChairLTAC officers, whom they elect by the following procedure: Any
member of the LTAC may offer a motion for removal at a meeting. If the motion is seconded, it shall be
considered and voted on at the next regular meeting or at a duly noticed special meeting of the LTAC.
Approval of a motion to remove shall require a two-thirds majority of the members present and voting.
6 Based on discussion during BoCC Workshop on April 28, 2025, edited to expand discussion of officer from
not just Vice Chair but possible other officers. While it is not typical to have LTAC officers other than the
LTAC Chair and Vice Chair, this draft language is included for LTAC's consideration.
' Based on discussion during BoCC Workshop on April 28, 2025, expanded removal to include officers and
members. Since members are appointed by the BoCC, draft language proposes BoCC having the final vote
on removal. This is slightly different than the process for removing officers; since LTAC officers are elected
by the other LTAC members, removal of officers can be by LTAC vote alone.
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Jefferson County LTAC By-Laws
The LTAC may remove a member, by the following procedure:Any member of the LTAC may offer a motion
for recommending removal at a meeting. If the motion is seconded, it shall be considered and voted on at
the next regular meeting or at a duly noticed special meeting of the LTAC. Approval of a motion to
recommend removal shall require a two-thirds majority of the members present and voting. The
recommendation for removal is then put forth to the BoCC, who may remove a LTAC member for cause
by majority vote of the BoCC. As stated in Section 19, a LTAC member who accrues three (3) consecutive,
unexcused absences from regular or special meetings may be recommended to the BoCC for removal from
the LTAC by the Chair with the concurrence of a majority of the members.
9. SUBCOMMITTEES OF THE LTAC
The Chair may appoint such standing and ad hoc sub-committees as may be considered useful and
appropriate to investigate any matter of interest to the LTAC.
At the Chair's discretion, or by a majority vote of the LTAC voting members, an item may be transmitted
to a subcommittee for review and comment.The Chair shall establish a deadline for subcommittee review,
provide members with direction or any specific review questions, and schedule regular updates from the
sub-committee, as necessary. If the sub-committee fails to meet the review deadline, the LTAC shall
proceed to take action without sub-committee or Advisory Group comment.
No sub-committee shall contain more than two (2) LTAC members. No LTAC member who is not a member
of a sub-committee may attend a sub-committee meeting;otherwise, all OPMA requirements would apply
to the sub-committee meeting. If more than two (2) LTAC members are present at a sub-committee
meeting, the sub-committee meeting shall be adjourned immediately.
Sub-committees may meet informally,without minutes; however,the sub-committee shall keep the LTAC
Chair informed, and report to the full LTAC at each LTAC meeting which occurs while the sub-committee
exists.
10. LTAC MEMBER ROLES AND RESPONSIBILITIES
LTAC members shall:
• Act as a participant, reviewer, and advisor regarding the LTAC's statutorily mandated duties.
• Serve at the pleasure of the BoCC, taking into account BoCC identified priorities.
• Actively participate in the LTAC discussions and official LTAC comments.
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Jefferson County LTAC By-Laws
• Keep the LTAC discussions and activities focused on topics relevant to the LTAC's duties.
• Attend regular and special meetings of the LTAC.
• Read background material, review agenda and notes for each meeting of the LTAC, and prepare
questions and comments in advance of the meeting as needed.
• Be a respectful participant, treating others with respect and kindness.
11. REGULAR MEETING SCHEDULE
LTAC shall set a regular meeting schedule during their first meeting of the year.
LTAC Special Meetings are held in the BoCC Chambers and set as needed or at the direction of the Chair.
All special meetings are open to the public as required by Chapter 42.30 RCW, the Open Public Meetings
Act (OPMA).
12. QUORUM REQUIREMENT
A quorum is required to be present before an official, regular or special meeting of the LTAC can take
place. A simple majority of the members of the LTAC shall constitute a quorum.
13. VOTING
Each member shall be allowed one vote on items considered by the LTAC.
Proxy votes are not permitted.
If a proposal for funding is recommended by LTAC and forwarded to the BOCC, the number of votes for
and against are included with the forwarded proposal.
Except in the event of breaking a tie vote,the Chair shall abstain from voting on recommendations to the
BOCC.
14. CONFLICT OF INTEREST/APPEARANCE OF FAIRNESS FOR MEMBERS OF THE LTAC
Members of the LTAC shall not be disqualified from participating in any meetings, or in the preparation of
any reports, recommendations or correspondence of the LTAC based on any potential or actual conflict of
interest. A LTAC member is not prohibited from using their general expertise to educate the LTAC or
provide general information to the LTAC on a decision item.
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Jefferson County LTAC By-Laws
However, members of the LTAC shall disclose personal or business interests that may conflict with a
matter of discussion by the committee immediately that might tend to prejudice the member's
participation in any meetings, reports, recommendations and correspondence of the LTAC.
The LTAC members shall comply with the code of ethics for municipal officers, chapter 42.23 RCW, in the
performance of their duties. Specifically, at any time a proposal is received by the LTAC that appears to
benefit any member of the committee that person shall recuse themselves from any decision related to
that proposal.
15. REPORTS, RECOMMENDATIONS AND CORRESPONDENCE FROM THE LTAC
Reports, recommendations and correspondence from the LTAC shall be made by consensus, if possible,
and will seek opportunities to develop group solutions and resolve conflicts. To reach a consensus
decision, LTAC members will make proposals, hold additional discussion, and then the Chair will call for
the consensus decision on the proposal.
If consensus is not possible, then reports, recommendations and correspondence shall be submitted to
the BoCC on behalf of a majority of the members over the signature of the Chair. Minority reports, if any,
shall be attached to, and forwarded with such reports, recommendations or correspondence without
comment by the Chair.
Concerning items of less formal advice: after discussion in one or more meetings,the LTAC shall adopt, by
consensus, a written report on the LTAC's findings.
16. COMPLIANCE WITH THE OPEN PUBLIC MEETING ACT IS REQUIRED
Because the Board is required to consider LTAC recommendations before taking final action, all meetings
of the LTAC are subject to and shall conform with the provisions of the OPMA.
17. NOTICE OF EACH MEETING OF THE LTAC
A meeting of the LTAC will be either a regular meeting pursuant to the regular meeting schedule in Section
11 or a special meeting.
A meeting of the LTAC that is not conducted in the place or the time posted in the regular meeting
schedule is a special meeting. Special meetings shall comply with the special meeting notice requirements
in OPMA, RCW 42.30.080.
For special meetings, RCW 42.30.080 requires at least 24-hour notice that specifies the time and place of
the special meeting and the business to be transacted. Notice for a special meeting must be: (a) Posted
on an agency's website; (b) Prominently displayed at the main entrance of the agency's principal location
and the meeting site if it is not held at the agency's principal location; and, (c) Delivered to each local
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Jefferson County LTAC By-Laws
newspaper of general circulation and local radio or television station that has on file with the Board a
written request to be notified of such special meeting or of all special meetings.
18. AGENDA FOR EACH MEETING OF THE LTAC
The Chair shall place the interests of the committee above any personal interest. The Chair shall place
items on the upcoming agenda, which shall allow for public comment prior to taking final action,
consistent with RCW 42.30.240(1).
The LTAC shall make the agenda of each regular meeting of the governing body available online no later
than twenty-four hours in advance of the published start time of the meeting.
LTAC members wishing to review item(s) shall consult with the LTAC staff who will ask the Chair for
permission to place the item(s) on a future agenda.
19. ABSENCES
LTAC members shall notify the Chair and the LTAC staff if the member is unable to attend a LTAC regular
meeting. The Chair, with assistance the LTAC staff, shall document the excuse provided for the absences
in question. If no excuse is giving for a particular absence, it shall be considered unexcused.
At the start of each meeting, the Chair will ask the LTAC staff to call the roll of LTAC members. For any
member absent, the Chair shall announce whether the member's absence is excused or unexcused. The
LTAC staff will record the roll call, and notify the Chair if a quorum is present.
The LTAC staff will maintain an ongoing attendance record for all LTAC members and provide this record
to all LTAC members, in writing, at least quarterly.
A LTAC member who accrues three (3) consecutive, unexcused absences from regular or special meetings
may be recommended to the BoCC for removal from the LTAC by the Chair with the concurrence of a
majority of the members.
20. CONDUCT OF EACH MEETING OF THE LTAC
a. All meetings of the LTAC shall comply fully with OPMA, including but not limited to: (a) The
limitation on taking action on items not listed on the notice for a special meeting; and, (2) OPMA's
public comment requirements.
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Jefferson County LTAC By-Laws
b. LTAC meetings shall follow procedural guidance set forth in Jefferson County Resolution Number
50-22, Open Public Meeting Act Guidelines for County Boards, Commissions & Committees.
c. Members and visitors at the meetings will treat each other with respect, will not monopolize
meeting time, and will listen to and try to understand each other's views.
d. The meeting agenda shall be constituted as follows:
i. Call to Order and Roll Call
ii. Public Comment
iii. Approval/Correction of Minutes from Previous Meeting(s)
iv. Committee Reports
v. Staff Reports
vi. Old Business
vii. New Business
e. Committee and Staff reports may be held in abeyance if they relate to old or new business items.
f. No new agenda item(s) will be taken up ONE (1) HOUR AND THIRTY (30) MINUTES AFTER
COMMENCEMENT OF THE MEETING. This does not apply to Special Meetings, where no new
agenda items may be added, if not previously noticed on the Special Meeting Agenda.
21. RECORD OF MEETINGS OF THE LTAC
Regular and special meetings of the LTAC shall be electronically recorded by audio or video, and the
recording shall be made available online for a minimum of six months.
22. MINUTES OF MEETINGS OF THE LTAC
The minutes of all regular and special meetings of the LTAC, except executive sessions, shall be promptly
recorded and such records shall be open to public inspection. The LTAC staff member shall prepare
minutes which shall be considered, revised (if necessary), and adopted by the LTAC ideally at its next
regular or special meeting.
23. AMENDMENT OF THESE BY-LAWS
These By-laws may be amended by a majority vote of the LTAC members, provided the BoCC approves
any By-law amendments by a majority vote.
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Jefferson County LTAC By-Laws
24. SAVINGS CLAUSE
Should any portion of these By-laws be declared unconstitutional or otherwise contrary to law, such
decision shall not affect the validity of the remaining portion of these By-laws.
25. EFFECTIVE DATE
These Bylaws are effective upon immediately after approval by the BoCC.
(SIGNATURES FOLLOW ON THE NEXT PAGE)
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Jefferson County LTAC By-Laws
ADOPTED THIS DAY OF , 2025.
LODGING TAX ADVISORY COMMITTEE
Chair
ADOPTED this day of 2025.
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
Heidi Eisenhour, Chair
Greg Brotherton, Member
Heather Dudley-Nollette, Member
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