Chapter 4.18
TOURISM PROMOTION AREA SPECIAL ASSESSMENT

Sections:

4.18.010    Fee Imposed.

4.18.020    Area Included.

4.18.030    Zones and Special Assessments.

4.18.040    Collection.

4.18.050    Use of Revenues.

4.18.060    Effective Date.

4.18.010 Fee Imposed.

Pursuant to RCW 35.101 a special assessment for the furnishing of lodging is imposed on operators of lodging businesses taxable by the state under Chapter 82.08 RCW that have 40 or more lodging units. (Ord. 2009-110s § 1 (part), 2010)

4.18.020 Area Included.

The area within the TPA includes all of unincorporated Pierce County and the area within the incorporated city limits of the cities of DuPont, Fife, Gig Harbor, Lakewood, Puyallup, Sumner and Tacoma. (Ord. 2009-110s § 1 (part), 2010)

4.18.030 Zones and Special Assessments.

A.    The Zones and Special Assessments (TPA Special Assessments) to be imposed on the operators of lodging businesses, as defined by RCW 35.101.010(3) and the Interlocal Agreement for Establishment of a Tourism Promotion Area, are as follows:

ZONE A

Tacoma

$1.50 per occupied room/day

ZONE B

Lakewood, Puyallup

$1.00 per occupied room/day

ZONE C

DuPont, Fife, Gig Harbor, Sumner, Pierce County

$0.50 per occupied room/day

ZONE D

Zone D

$0.00 per occupied room/day

1.    Zone A. Zone A encompasses those lodging businesses located within the area of the incorporated city limits of the City of Tacoma.

2.    Zone B. Zone B encompasses those lodging businesses located within the area of the incorporated city limits of Puyallup and Lakewood.

3.    Zone C. Zone C encompasses all lodging businesses located outside Zones A and B, but within the unincorporated area of Pierce County or within the area of the incorporated city limits of Gig Harbor, DuPont, Fife and Sumner.

4.    Zone D. Zone D encompasses lodging businesses located within the Tourism Promotion Area, as that term is addressed in WAC 458-20-166 as it presently exists or may be hereinafter amended, other than hotels, motels, and bed and breakfast facilities. Lodging businesses within this zone, as addressed in WAC 458-20-166, would include only:

a.    Trailer camps and recreational vehicle parks which charge for the rental of space to transients for locating or parking house trailers, campers, recreational vehicles, mobile homes, and tents;

b.    Educational institutions which sell overnight lodging to persons other than students;

c.    Private lodging houses, dormitories and bunkhouses operated by or on behalf of businesses and industrial firms or schools solely for the accommodation of employees of such firms or students which are not held out to the public as a place where sleeping accommodations may be obtained; and

d.    Guest ranches or summer camps which, in addition to supplying meals and lodging, offer special recreational facilities and instruction in sports, boating, riding and outdoor living.

B.    The TPA Special Assessments imposed under this section are not a tax on the “sale of lodging” for the purposes of RCW 82.14.410.

C.    The charges imposed under this Section are in addition to the special assessments that may be levied under RCW 35.87A.

(Ord. 2009-110s § 1 (part), 2010)

4.18.040 Collection.

Pierce County will contract with the Washington State Department of Revenue, pursuant to RCW 35.101.090, who shall administer the TPA Special Assessments authorized under this section and shall deposit the TPA Special Assessments collected into the local tourism promotion account created in the custody of the state treasurer under RCW 35.101.100. The State Treasurer has the authority to distribute the money from the tourism promotion account to Pierce County on a monthly basis. (Ord. 2009-110s § 1 (part), 2010)

4.18.050 Use of Revenues.

Revenues derived from TPA Special Assessments imposed under this section shall be used only for the following purposes:

A.    The general promotion of tourism within Pierce County as specified in the TPA business plan to be adopted annually; and

B.    The marketing of convention and trade shows that benefit local tourism and the lodging businesses in the Pierce County Tourism Promotion Area; and

C.    The marketing of Pierce County to the travel industry in order to benefit local tourism and the lodging businesses in the Pierce County Tourism Promotion Area; and

D.    The marketing of Pierce County to recruit sporting events in order to promote local tourism and to benefit the lodging businesses and tourism industry within the Pierce County Tourism Promotion Area; and

E.    Direct administration costs associated with management and maintenance of the TPA program, including but not limited to staff costs, public notice advertising, accounting and auditing, as approved by the TPA Hotel Commission and the Pierce County Council, provided no funds will be used for the general operations of the TPA Manager or other costs not directly related to operation of the Tourism Promotion Area.

(Ord. 2009-110s § 1 (part), 2010)

4.18.060 Effective Date.

The effective date of the special assessment herein imposed at Section 4.18.010 shall be April 1, 2010. (Ord. 2009-110s § 1 (part), 2010)