Lodging Tax Advisory Committee (LTAC)

Hotel

Overview

The City of Sedro-Woolley collects a tax on the furnishing of lodging by hotels, motels, rooming houses, private campgrounds, RV parks, and similar facilities. State law (RCW 67.28.1816) allows the City to spend that lodging tax revenue only on:

  • Tourism marketing
  • The marketing and operations of special events and festivals designed to attract tourists
  • Supporting the operations and capital expenditures of tourism-related facilities owned or operated by a municipality or a public facilities district created under chapters 35.57 and 36.100 RCW
  • Supporting the operations of tourism-related facilities owned or operated by nonprofit organizations described under 26 U.S.C. Sec. 501(c)(3) and 26 U.S.C. Sec. 501(c)(6) of the internal revenue code of 1986, as amended

Lodging Tax Revenue

The City’s goals for the use of the lodging tax funds is to attract visitors to Sedro-Woolley, both for overnight stays and day trips. Tourist visits to our city helps ensure the economic vitality of businesses and the livelihood of downtown Sedro-Woolley. The City also intends lodging tax funds to:

  • Increase hotel occupancy in Sedro-Woolley by extending length and frequency of overnight stays.
  • Provide visitor attractions and/or promote the area’s existing attractions.
  • Partner with other Sedro-Woolley organizations including government, nonprofit and for-profit enterprises.
  • Attract more businesses to Sedro-Woolley to generate additional business for hotels and motels.
  • Improve the City’s overall image to stimulate positive customer awareness.
  • Demonstrate capacity to implement a successful and sustainable event or program.

Eligible Applicants

The program is open to applications from virtually any public or private non-profit entity with the demonstrated capacity to accomplish the proposed project. This includes public and private agencies such as museums and galleries, historical societies, art groups, and chambers of commerce.

2024 Timeline and Funding Application

Applications are available online or in the Finance Department in City Hall. 2024 lodging tax Grant Applications are due to by 4:30pm on Wednesday, December 20, 2023. Please submit all applications to cityclerk@sedro-woolley.gov or the address below.

Lodging Tax Advisory Committee
Finance Department
325 Metcalf Street
Sedro-Woolley, WA 98284

Lodging Tax Advisory Committee

RCW 67.28.1817 requires the City to have a Lodging Tax Advisory Committee (LTAC), appointed by the City Council, of:

  • At least two members who are representatives of businesses required to collect tax under this chapter,
  • At least two members who are involved in activities authorized to be funded by revenue received under this chapter,
  • The number of representatives from the two groups must be equal and the Committee must be chaired by an elected official.

The LTAC receives all applications for lodging tax grants and recommends a list of candidates and funding levels to the City Council for a final determination. The City Council is not required to fund the full list of recommended recipients and may choose to make awards to only some or even none of the recommended recipients, but the City Council may not award funds to any recipient that is not recommended by LTAC.

If you are interested in becoming a member of the Lodging Tax Advisory Committee, please each out to the Finance Director / City Clerk Kelly Kohnken at cityclerk@sedro-woolley.gov or 360-855-1661.

Reporting Requirements

The City is required to file an annual report with the Joint Legislative Audit and Review Committee (JLARC) each year for the prior calendar year (RCW 67.28.1816). The reporting requirements include:

  • All lodging tax revenues received;
  • All lodging tax revenues distributed and/or expended;
  • All recipients of lodging tax monies, including the city itself, that may have directly used lodging tax funds for qualifying facilities, tourist events, or tourism administration; and
  • For all recipients, the actual number of people traveling for business or pleasure on an overnight trip in paid accommodations, traveling 50 or more miles away from their business or place of residence for the day or overnight, or traveling from another country or state.

The City requires all grant recipients/contractors to provide the city with a summary of this information. The contractor shall complete a Lodging Tax Post Event/Activity Report and Reimbursement Request, for each contracted year. The report shall be provided to the City immediately after the event, festival or activity, but due no later than December 31st of the contract year.

Please submit your completed report, as well as supporting invoices and other documentation to cityclerk@sedro-woolley.gov or the address below.

City of Sedro-Woolley
Finance Department
325 Metcalf Street
Sedro-Woolley, WA 98284

The City will provide reimbursement based on supporting invoices and other documentation, up to the amount award in the grant agreement, via check.
 
Documents

 
Activity for 2023 Expenditures

11/02/22 Lodging Tax Advisory Committee Meeting Agenda Packet Minutes
Activity for 2022 Expenditures

11/16/21 Lodging Tax Advisory Committee Meeting Agenda Minutes Video Audio More...
Activity for 2021 Expenditures

12/02/20 Lodging Tax Advisory Committee Meeting Minutes More...