Chapter 3.17
SKAGIT COUNTY TOURISM PROMOTION AREA
Sections:
3.17.020 Tourism promotion area established.
3.17.040 Classification of lodging businesses.
3.17.050 Imposition of lodging charge.
3.17.060 Exemption from lodging charges.
3.17.070 Uses of lodging charge revenue.
3.17.080 Collection and administration.
3.17.090 Tourism promotion area fund.
3.17.100 Tourism promotion area advisory board.
3.17.110 Annual budget and annual business plan.
3.17.120 Contracts authorized.
3.17.130 Modification and disestablishment.
3.17.010 Definitions.
The words listed below as used in this Chapter mean:
(1) “Initiation petition” means that petition presented to the Skagit County Board of Commissioners, executed by lodging businesses within the Skagit County tourism promotion area that would pay 60 percent or more of the lodging charges imposed by SCC 3.17.050.
(2) “Interlocal agreement” means Skagit County Resolution No. R20200101, executed by the Skagit County Board of Commissioners on June 9, 2020, adopted pursuant to Chapter 39.34 RCW, wherein Skagit County is designated the legislative authority and has been authorized to establish a tourism promotion area within the county, cities and towns identified in SCC 3.17.020, as required by RCW 35.101.040.
(3) “Lodging business” has that meaning as provided by Chapter 35.101 RCW, as it may be amended. (Ord. O20200001 (Exh. A))
3.17.020 Tourism promotion area established.
There is hereby established pursuant to RCW 35.101.080 a tourism promotion area to be known as the Skagit County tourism promotion area. The boundaries of the tourism promotion area include the area comprised of the incorporated areas of the City of Anacortes, the City of Burlington, the City of Mount Vernon and the City of Sedro-Woolley, areas within the Town of La Conner, the Town of Hamilton, the Town of Concrete, and the Town of Lyman, together with the unincorporated area of Skagit County. (Ord. O20200001 (Exh. A))
3.17.030 Conflict.
In the event that any terms of this Chapter shall be in conflict with the terms of the initiation petition or the interlocal agreement, each as may be amended, then the terms of the initiation petition or the interlocal agreement, each as may be amended, shall control. (Ord. O20200001 (Exh. A))
3.17.040 Classification of lodging businesses.
Lodging businesses located within the tourism promotion area established by SCC 3.17.020 shall be classified as follows:
(1) Classification A. Classification A shall consist of lodging businesses with 40 or more lodging units.
(2) Classification B. Classification B shall consist of lodging businesses with less than 40 lodging units. (Ord. O20200001 (Exh. A))
3.17.050 Imposition of lodging charge.
There is hereby imposed pursuant to RCW 35.101.050 a lodging charge on the furnishing of lodging by lodging businesses located within the tourism promotion area established by SCC 3.17.020 in the amount of:
(1) The greater of $2 per room per day or the maximum rate per night of stay as provided for in RCW 35.101.050, as may be amended, at each lodging business in Classification A as defined in SCC 3.17.040;
(2) Zero dollars per room per night of stay at each lodging business in Classification B as defined in SCC 3.17.040. (Ord. O20200001 (Exh. A))
3.17.060 Exemption from lodging charges.
The lodging charge imposed by SCC 3.17.050 shall not apply to the following lodging:
(1) Lodging in which the occupant has stayed 30 or more continuous days as provided for in WAC 458-20-166, as may be amended;
(2) Lodging in which the United States government is paying for the room as provided for in WAC 459-20-166, as may be amended; or
(3) Lodging which, pursuant to RCW 35.101.055, is temporary medical housing exempt pursuant to RCW 82.09.997, as may be amended. (Ord. O20200001 (Exh. A))
3.17.070 Uses of lodging charge revenue.
Revenue from lodging charges collected under this Chapter shall only be used to fund tourism promotion, as defined in RCW 35.101.010, as amended, within Skagit County as specified in the tourism promotion area annual budget and annual business plan adopted pursuant to SCC 3.17.110 and consistent with purposes detailed in the initiation petition and interlocal agreement. (Ord. O20200001 (Exh. A))
3.17.080 Collection and administration.
(1) The lodging charge imposed by SCC 3.17.050 shall be collected and administered by the State Department of Revenue and State Treasurer in accordance with Chapter 35.101 RCW.
(2) All distributions to the County from the local tourism promotion account created by RCW 35.101.100 shall be deposited into the tourism promotion area fund created by SCC 3.17.090. (Ord. O20200001 (Exh. A))
3.17.090 Tourism promotion area fund.
There is hereby established a division in special revenue fund 119 – Convention Center, known as the Skagit County tourism promotion area division. The resources of the fund shall consist of distributions from the local tourism promotion account created by RCW 35.101.100. (Ord. O20200001 (Exh. A))
3.17.100 Tourism promotion area advisory board.
There is hereby created the tourism promotion area advisory board, which shall be known as the Skagit TPA Advisory Board, to serve in an advisory capacity regarding the uses of lodging charges collected under this Chapter, formed pursuant to the terms of the interlocal agreement. (Ord. O20200001 (Exh. A))
3.17.110 Annual budget and annual business plan.
(1) On or before the date annual budgets are due to the County Auditor as established annually by resolution signed by the Skagit County Board of Commissioners, the Skagit TPA Advisory Board shall propose to Skagit County a recommended annual budget and annual business plan setting forth the anticipated revenues from the lodging charges for the upcoming fiscal year and providing for the proposed use of such revenue for the upcoming fiscal year.
(2) The Skagit County Board of Commissioners may by motion approve the annual budget and annual business plan, return the budget and business plan to the Skagit TPA Advisory Board for further review and recommendations, before again presenting the annual budget and annual business plan to the Skagit County Board of Commissioners, for review and adoption.
(3) In the event the Skagit TPA Advisory Board does not present a recommended annual budget and annual business plan to the Skagit County Board of Commissioners by the date identified in Subsection (1) of this Section, then the Skagit County Board of Commissioners may create, and by motion approve, an annual budget and annual business plan.
(4) After it is approved by the Skagit County Board of Commissioners, the annual budget and annual business plan shall govern the use of revenue derived from the lodging charge imposed by SCC 3.17.050 during the calendar year for which it is approved. (Ord. O20200001 (Exh. A))
3.17.120 Contracts authorized.
(1) Pursuant to RCW 35.101.130, Skagit County may contract with tourism marketing organizations or other similar organizations to administer the operation of the Skagit County tourism promotion area.
(2) Skagit County may enter into such agreements with other entities, cities or towns, as allowed by statute, to take effect upon amendment of this Chapter. (Ord. O20200001 (Exh. A))
3.17.130 Modification and disestablishment.
(1) Upon receipt of a petition expressing the wish to revise the boundaries, or disestablish some or part of the Skagit County tourism promotion area, bearing the signatures of the operators of lodging businesses in the Skagit County tourism promotion area who pay 60 percent or more of the total lodging charges in the area proposed to be disestablished, as provided for in RCW 35.101.020(4), as may be amended, the Skagit County Board of Commissioners may disestablish the requested area by ordinance following a hearing before the Skagit County Board of Commissioners, as provided for in RCW 35.101.140, as may be amended. In doing so, as provided for in RCW 35.101.140, as may be amended, the Skagit County Board of Commissioners shall adopt a resolution of intention to revise the boundaries or disestablish the Skagit County tourism promotion area, and shall state the time and place of a public hearing to be held by the Skagit County Board of Commissioners to consider the proposed action, provided the public hearing shall be at least 15 days prior to consideration of the proposed action.
(2) After conducting a public hearing to take public comment on the proposed action as required by Subsection (1) of this Section, the Skagit County Board of Commissioners may, by ordinance, disestablish the requested area of the Skagit County tourism promotion area resulting in a revision of boundaries. Notwithstanding the foregoing, if at a hearing held pursuant to Subsection (1) of this Section a petition objecting to the boundary revision or disestablishment is presented, with the signatures of operators of lodging businesses in the Skagit County tourism promotion area who pay 60 percent or more of the lodging charges within the area proposed to be removed from the Skagit County tourism promotion area, the Skagit County tourism promotion area shall not be altered or disestablished. If such a petition objecting to the proposed boundary revision or disestablishment of the affected area is not presented at the hearing, and provided the statutory requirements of Chapter 35.101 RCW, as may be amended, are met, the Skagit County Board of Commissioners shall proceed by ordinance to disestablish an area of the Skagit County tourism promotion area. An ordinance adopted under this Subsection shall take effect within a reasonable time as determined by the Skagit County Board of Commissioners.
(3) Any party to the interlocal agreement wishing to terminate participation in the TPA must follow the procedures as set forth in the interlocal agreement, as currently executed or as may be amended. (Ord. O20200001 (Exh. A))
3.17.140 Effective date.
(1) The effective date of this Chapter and the formation of the Skagit County tourism promotion area shall be upon adoption of the ordinance codified in this Chapter. The effective date of the lodging charge imposed by SCC 3.17.050 shall be October 1, 2020.
(2) This Chapter shall remain in effect until termination of the interlocal agreement or termination of the TPA pursuant to SCC 3.17.130. (Ord. O20200001 (Exh. A))
3.17.150 Severability.
If any provision of this Chapter or its application to any person or circumstance is held invalid, the remainder of the Chapter or the application of the provision to other persons or circumstances is not affected. (Ord. O20200001 (Exh. A))