Chapter 2.66
LODGING TAX ADVISORY COMMITTEE
Sections:
2.66.030 Membership – Appointments, attendance, vacancies, and officers.
2.66.050 Conflict of interest.
2.66.010 Creation.
There is hereby created a lodging tax advisory committee (“LTAC”) to serve as an advisory body to the mayor and Oak Harbor city council. (Ord. 1987 § 2, 2023).
2.66.020 Powers and duties.
LTAC shall:
(1) Review and comment on proposals received from city council on:
(a) The imposition of a new tax under Chapter 67.28 RCW;
(b) An increase in the rate of a tax imposed under Chapter 67.28 RCW;
(c) Repeal of an exemption from a tax imposed under Chapter 67.28 RCW; or
(d) A change in the use of revenue received under Chapter 67.28 RCW. (Ord. 1987 § 2, 2023).
2.66.030 Membership – Appointments, attendance, vacancies, and officers.
LTAC shall follow the membership requirements in Chapter 2.65 OHMC. The following items are specific to LTAC:
(1) Appointments.
(a) LTAC members shall be appointed and terms of office shall be as provided in Chapter 2.65 OHMC.
(b) LTAC consists of seven members appointed by the mayor and confirmed by the city council.
(i) One member shall be an elected official of the city who shall serve as chair;
(ii) Three members shall be representatives of businesses required to collect the tax imposed pursuant to Chapter 67.28 RCW; and
(iii) Three members shall be persons involved in activities authorized to be funded by revenue received from the tax imposed pursuant to Chapter 67.28 RCW.
(c) The finance director or designee shall serve as an ex officio member. This will be a nonvoting position and their attendance does not count towards a quorum. (Ord. 1987 § 2, 2023).
2.66.040 Meetings.
(1) Meeting Schedule. During the summer of each year, the LTAC chair shall establish its meeting schedule and set the time and location for each meeting. Special meetings of LTAC may be called at any time by the chairperson or by a quorum of the members of LTAC upon personal notice being given to all members of LTAC. If personal notice cannot be given, written notice must be received by such members at least 24 hours prior to said meeting.
(2) Meeting Agenda – Notice. The LTAC agenda and meeting notice shall be sent to LTAC members and posted as required 24 hours prior to said meeting.
(3) Quorum. A quorum for the transaction of official business shall consist of a majority of the appointed members of the committee. If a quorum is not present within 15 minutes of the meeting time, the chairperson needs to call the meeting to order, indicate there is no quorum, and close the meeting. Ex officio members are nonvoting and do not count towards a quorum. (Ord. 1987 § 2, 2023).
2.66.050 Conflict of interest.
Lodging tax advisory committee members shall recuse themselves from discussing and voting on contracts in which that member or a member of that person’s immediate family has a direct or remote financial interest. The definitions of contracts, financial interests, remote interests, and direct interests are set forth in RCW 42.23.020 and 42.23.030 and committee members are encouraged to contact the city attorney in advance of the deliberation or vote on a contract in which the committee member may have a financial interest for a recommendation regarding how to proceed. (Ord. 1987 § 2, 2023).
2.66.060 Committee proposals.
The city council shall submit proposals as referenced in OHMC 2.66.020 to the lodging tax advisory committee at least 45 days before taking action on any such proposal. The lodging tax advisory committee shall submit comments on the proposal in a timely manner through generally applicable public comment procedures. Comments by the lodging tax advisory committee should include an analysis of the extent to which the proposal will accommodate activities for tourists or increase tourism, and the extent to which the proposal will affect the long-range stability of the special fund created for the lodging tax revenues. (Ord. 1987 § 2, 2023).
2.66.070 Grant applications.
The lodging tax advisory committee shall also review applications for award of city grant funds utilizing the lodging tax. The lodging tax advisory committee shall make recommendations under this section and those recommendations shall be nonbinding. The final decision regarding applications to receive funds from the lodging tax shall be made by the city council. (Ord. 1987 § 2, 2023).