Chapter 3.94
TOURISM PROMOTION AREA
Sections:
3.94.020 Establishment of the tourism promotion area.
3.94.040 Purpose for the use of the special assessment revenues.
3.94.050 Use of the special assessment and annual budget.
3.94.060 Modification or disestablishment of the tourism promotion area.
3.94.070 Administration and collection of assessments.
3.94.090 Contract with state for administration.
3.94.100 Violation and penalties.
3.94.110 Tourism promotion area fund.
3.94.010 Definitions.
The following terms are defined as follows:
A. “Annual budget” shall mean the tourism promotion area budget for a fiscal year, as adopted or amended by the city council, identifying all estimated revenue from the special assessment for the fiscal year, and providing for all proposed uses of the special assessment revenue for the purpose of providing tourism promotion in the ensuing fiscal year.
B. “Lodging business” means a business located with the Prosser tourism promotion area that furnished lodging taxable by the state under Chapter 82.08 RCW that has forty or more lodging units or rooms.
C. “Operator” means the operator of a lodging business, whether in the capacity of owner, general manager, lessee, sublessee, mortgagee in possession, license or other similar capacity.
D. “Room,” in addition to its common meaning, means all spaces or rooms in a hotel, tourist court, motel, and trailer camp also known as a recreational vehicle park.
E. “Special assessment or charge” means the levy imposed by the city of Prosser on the operators of a lodging business within the tourism promotion area and subsequently passed on to the guests of the lodging business, under the authority of RCW 35.101.050 for the purpose of providing for funding of tourism promotion in the city of Prosser.
F. “Tourism promotion” means activities and expenditures designed to increase tourism and business, including, but not limited to, advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists to the city of Prosser and surrounding areas.
G. “Prosser tourism promotion area (PTPA)” means the tourism promotion area created by the ordinance of the city of Prosser city council pursuant to the authority provided under Chapter 35.101 RCW. (Ord. 2810 § 1, 2013).
3.94.020 Establishment of the tourism promotion area.
There is hereby established a Prosser tourism promotion area (PTPA) with boundaries that are coterminous with the jurisdictional boundaries of the city of Prosser, Washington. (Ord. 2810 § 2, 2013).
3.94.030 Assessment rate.
There is imposed a special assessment on the furnishing of lodging by a lodging business located within the PTPA in the amount as follows:
|
Classification |
Description |
Rate |
|---|---|---|
|
Classification A |
Room rate of $70.00/per night or less |
$1.00/per night |
|
Classification B |
Room rate of $70.01/per night or greater |
$2.00/per night |
The charges imposed under this section are not a tax on the “sale of lodging” for the purposes of RCW 82.14.410. (Ord. 2973 § 1, 2016: Ord. 2810 § 3, 2013).
3.94.040 Purpose for the use of the special assessment revenues.
The revenues from the special assessments levied on the operators of lodging businesses within the PTPA shall be used for the following purposes:
A. Advertising campaigns;
B. Public relations campaigns; and
C. Group tour, leisure, and sports tourism sales and marketing. (Ord. 2810 § 4, 2013).
3.94.050 Use of the special assessment and annual budget.
The city council recognizes that all of the revenues from the special assessment shall be allocated in accordance with the annual budget for the PTPA. Pursuant to RCW 35.101.130(1) the city council shall adopt an annual budget for the PTPA. The adoption of the budget shall be done at a regular meeting of the city council following an opportunity for public comment. (Ord. 2983 § 1, 2016: Ord. 2810 § 5, 2013).
3.94.060 Modification or disestablishment of the tourism promotion area.
A. The city council may, by appropriate action, modify the provisions of this chapter or provide for the disestablishment of the PTPA, after adopting a resolution of intention to such effect. Such a resolution of intention shall describe the changes proposed, or indicate that it is the intention to disestablish the PTPA, and shall state the time and place of a public hearing to be held by the city council.
B. If the operators of lodging businesses which pay over forty percent of the special assessments levied within the PTPA file a petition with the city clerk requesting the city council to adopt a resolution of intention to modify or disestablish the PTPA, the city council shall consider such resolution at a regular meeting and act upon it as required by law. Signatures on such a petition shall be those of duly authorized representatives of the operators of lodging businesses within the PTPA.
C. In the event the resolution proposes disestablishment of the PTPA, the city council shall by ordinance disestablish the PTPA, unless at the public hearing concerning the same, protest against the disestablishment is made by operators of lodging businesses paying over fifty percent of the special assessments in the PTPA. (Ord. 2810 § 6, 2013).
3.94.070 Administration and collection of assessments.
The special assessment imposed under this chapter shall be administered by the Washington State Department of Revenue and shall be collected by the lodging businesses from those guests who are taxable by the state under Chapter 82.02 RCW. The provisions of Chapter 82.32 RCW apply to the special assessment imposed under this chapter.
The special assessments collected by the Washington State Department of Revenue shall be deposited by the Department in the local tourism promotion account created and maintained by the State Treasurer. All receipts from the special assessments imposed under this chapter must be deposited into this account. Expenditures from the account may only be used for tourism promotion. The State Treasurer shall distribute the money in the account on a monthly basis to the city of Prosser. (Ord. 2810 § 7, 2013).
3.94.080 Inspection.
All lodging businesses subject to the special assessment under this chapter and the city of Prosser consent to the inspection of such records as are deemed necessary by the Washington State Department of Revenue pursuant to applicable statutes, rules or regulations. (Ord. 2810 § 8, 2013).
3.94.090 Contract with state for administration.
The mayor of the city of Prosser is authorized to enter into contract(s) with the Washington Department of Revenue for the administration of the charge imposed under this chapter. (Ord. 2810 § 9, 2013).
3.94.100 Violation and penalties.
Any person, firm or corporation who fails or refuses to collect the charge as required under this chapter and any guest who refuses to pay any charge due under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by imprisonment for a maximum term fixed by the court not to exceed ninety days, or by a fine in the amount fixed by the court not to exceed one thousand dollars, or by both such imprisonment and fine. The penalties provided hereunder are not exclusive and are in addition to any other remedies that may be available under law or equity. (Ord. 2810 § 10, 2013).
3.94.110 Tourism promotion area fund.
Fund Number 131, the tourism promotion area fund, is hereby established. The purpose of the fund is to account for the special assessment or charge levied on lodging businesses by the PTPA. In addition, the purpose of such fund shall be to accumulate other revenue and make other expenditures of funds in accordance with the terms of this chapter. The monies in such fund shall accumulate from year to year until the city council determines to expend such funds in accordance with the purpose of the fund. Appropriations and expenditures for the fund shall be included in the city budget for each year. Any monies in said fund at the end of the fiscal year shall not lapse nor shall the same be a surplus available or which may be used for any other purpose or purposes than those specified in this chapter, except as otherwise provided herein. (Ord. 2810 § 12, 2013).