The lodging tax, also referred to as the hotel-motel tax, is a consumer tax on lodging charges for periods of less than 30 consecutive days for hotels, motels, rooming houses, private campgrounds, RV parks, and similar facilities. The guiding principle for the use of lodging taxes is that they must be used for activities, operations and expenditures designed to increase tourism.
Historically, the City offers annual lodging tax grant funding to applicants wishing to sponsor or run events which accomplish one or more of these functions. Funding is given to successful applicants on a reimbursement basis. Due to this grant program being offered annually, and with funding amounts varying from year to year, the use of lodging tax revenues in this manner is considered a "change in use" of the City's tax proceeds.
RCW 67.28.1817 requires that any proposal to change the use of the tax proceeds must be submitted to the Lodging Tax Advisory Committee (LTAC) for review and comment. This submission must occur at least 45 days before final action will be taken on the governing body's proposal, including any action on recommendations made to Council by the LTAC. Materials prior to the 2021 expenditure year may be requested via the Records Request Portal.
Lodging tax activities are organized below by the year that the expenditures are made. LTAC meetings are generally scheduled at the end of the prior year. Click on the "More..." link for each meeting to see any applications that were received, Council actions, actual expenditures, or any other activity for that funding year.