Chapter 3.34
LODGING TAX ADVISORY COUNCIL1
Sections:
3.34.010 LTAC funds available each year.
3.34.040 LTAC meeting(s) and recommendation(s).
3.34.050 City council vote on LTAC recommendation(s).
3.34.070 Final report to city on awarded funds.
3.34.080 Annual report to JLARC.
3.34.100 The lodging tax grant application(s).
3.34.010 LTAC funds available each year.
The city shall estimate the amount of lodging tax it expects to receive and has on hand. (Ord. 1561 § 1, 2023)
3.34.020 LTAC membership.
The mayor or designee shall appoint individuals to the LTAC as necessary or desirable with city council concurrence. Such members shall consist of one city council member who shall be the chair of the committee, two representatives of lodging businesses required to collect the tax, and two individuals representing possible recipient entities. At any time during the year, whether or not the LTAC meets again, the mayor may fill a vacancy, again, with council concurrence. With the exception of the representatives of lodging businesses, LTAC members may serve no more than two consecutive years. (Ord. 1561 § 2, 2023)
3.34.030 Proposals.
Starting with the date(s) determined by the LTAC, the city administrator shall accept proposals from parties interested in competing for estimated lodging tax funds available in the following year. Such proposals shall be submitted in written form using the form attached to the ordinance codified in this chapter. Any proposals which are not eligible under the relevant RCWs, or which are not selected for recommendation to the city council, shall be returned by the LTAC to the city administrator who shall give timely written notice to the submitters. (Ord. 1561 § 3, 2023)
3.34.040 LTAC meeting(s) and recommendation(s).
After September 30th but before the first city council meeting in October of each year, the LTAC shall meet at least once to review applications and, if a quorum is present (three of the five members present), the LTAC shall determine by majority vote which, if any, of the proposals to recommend to the city council for funding and in what individual amounts, and shall make recommendations to the city council as to applications to fund for the coming year. LTAC meetings shall be conducted under the regulations of the Open Public Meetings Act with appropriate notice, minutes posted, and written recommendations which shall become public documents. All written communications between LTAC members for LTAC purposes are also public records and have retention schedules. LTAC members, like those of other city boards, commissions, and committees, must take an Open Public Meetings Act training class within 90 days of appointment to the LTAC. (Ord. 1561 § 4, 2023)
3.34.050 City council vote on LTAC recommendation(s).
When awarding lodging tax revenues pursuant to RCW 67.28.1816(2)(b)(ii), a municipality may award amounts different from the local lodging tax advisory committee’s recommended amounts, but only after satisfying the procedural requirements of RCW 67.28.1817(2), according to which the municipality must submit its proposed change to the advisory committee for review and comment at least 45 days before final action on the proposal. The LTAC’s failure to respond will not preclude the city council from a final vote on the proposal. (Ord. 1561 § 5, 2023)
3.34.060 City budget.
The proposals funded by the city council shall then become part of the city’s lodging tax budget for the following year. If the estimated lodging tax amount falls short of expectations at any time during that year, the city council may amend the budget and withhold any unpaid amounts. (Ord. 1561 § 6, 2023)
3.34.070 Final report to city on awarded funds.
Within 90 days of the end of the project(s) which received funding under the LTAC process, but no later than the last working day in September of the year funding was received, the party receiving the award shall provide a report to the city clerk. These reports shall be shared by the city with the city council, the public and members of the local LTAC. (Ord. 1561 § 7, 2023)
3.34.080 Annual report to JLARC.
The city must report annually all lodging tax use to the JLARC using the JLARC municipal reporting website. (Ord. 1561 § 8, 2023)
3.34.090 Penalties.
Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant hereto shall upon conviction be punished by a fine in a sum not to exceed $100.00. Each day of violation will be considered a separate offense. (Ord. 1561 § 9, 2023)
3.34.100 The lodging tax grant application(s).
The application form shall set forth city council goals and priorities for use of lodging taxes. The following goals and priorities shall be considered by the city council in funding applicants:
A. Council will focus on using lodging taxes to create distinct and identifiable increases in the city of Zillah’s tourism by investing in events and infrastructure occurring inside city limits. As part of this goal, council will use lodging taxes for the purposes allowed in state law, which include:
1. The operation and capital expenditures of tourism-related facilities owned or operated by the municipality or public facility district;
2. Tourism marketing and promotion;
3. The operation (but not capital expenditures) of tourism-related facilities owned or operated by nonprofit organizations; and
4. The marketing and operations of special events and festivals.
B. Council desires that monies awarded be directed towards funding new and innovative projects, activities, events, or festivals inside Zillah’s city limits that will distinguish Zillah as a tourism destination, including the infrastructure and operations necessary to make the city of Zillah a venue for sporting events which will benefit local tourism and the lodging businesses in the city.
C. Council will emphasize the utilization of funds for capital expenditures to develop tourism destination facilities or venues within the city of Zillah as a means of drawing additional visitors to the city (recognizing that this option is limited to facilities owned by a municipality or public facility district).
D. Council recognizes that lodging nights are an important measure of a successful event or marketing program and will place higher consideration on events or programs with a demonstrable history of increasing overnight stays. Council may also take into consideration to a lesser degree the economic impact of all major components of our tourism-based economy including shopping, dining, and overnight visits.
E. Council will take into consideration revenues received by applicants from other entities and agencies.
F. An award to any applicant cannot be greater than the dollar amount requested in that applicant’s application. (Ord. 1561 § 10, 2023)
Code reviser’s note: Ord. 1561, codified in this chapter, provides that it “shall be in full force and effect beginning January 1, 2024, after the passage, approval and publication required by law.”