HomeMy WebLinkAbout10-06 - Res. Amending County Code 2.96 Lodging Tax Advisory CommitteeResolution oo
10-06
To kmend lV ason County Code Chapter 2.96 �odging Tax kdvisorry Com
CiinnpterQ 2.96 of the Mason County Code is amended to rreac
as fokiow:
Zl r ttee
2.96.010 Kstabllished. There is established a Lodging Tax Advisory Committee as required by RCW
67.28.1817.
2.96.020 Purpose. ''he Lodging Tax Advisory Committee will review and make recommendations to the
Board of Mason County Commissioners regarding: 1) Plans to impose any new lodging tax or to increase
the rate of an existing tax; 2) Plans to repeal an exemption from the lodging tax; and/or 3) Proposed
changes to the use of lodging tax proceeds.
The T ,odging Tax Advisory Committee will comply with all local, state, and federal statutes regarding the
Open Meetings Act, the Public Disclosure Act, and Lodging Tax.
2.96.030 Composition Appointment of Members. The Lodging Tax Advisory Committee shall consist
of at least five members appointed by the Board of Mason County Commissioners. The Committee shall
include: at least two representatives of businesses that are required to collect the lodging tax; at least two
members who are persons involved in activities that are authorized to be funded by lodging tax revenue;
and one Mason County Commissioner who shall serve as the chair of the Lodging Tax Advisory
Committee.
2.96.04.0 Terms o T Office. 1'he Board of Mason County Commissioners shall review the membership of
the Lodging Tax Advisory Committee annually and make changes as appropriate.
Sections 20960050, 2.96.060, 2.96.070, 2.96.080, 2.96.090, and 2.96.100 of the Mason County Code are
iiereby rQepeakedo
Approved this 21 s t day of February 2006.
Board of Mason County Commissioners
Approved as to Form:
.yal�'U vn/d6Z
Rebe, . ca S. RogeC1d`rk of the Board
Michael Clift, C. Deputy Prosecutor
r
Lynd&Ring Erickson, Chairperson
Tim Sheldon, Commissioner
17.
Jayni L. Kamin, Commissioner
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Exhibit A pc 1 of 13
Exhibit A pg 2 of 13
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roa ucr o
a w talkabou
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�tel motel taxrates and• intended uses
elated requirements
estpractices
ur.au�stiohs
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9/9/2004
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Exhibit A pg 3 of 13
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9/9/2Q94
a
0
e -ivio
unicipalities may impos
x under RCW 67.28.18�
Dery
isic" 2 perce
is tax is taken
credit against the state salestax, s�'that.t
total tax that p patron pays. in retail sales tax-
and the hotel -motel tax combined is equal to
e retail salestax in the jurisdiction.
In addition, municipalities may. Ievy an
additional tax of up to 2 percent, for a total rats
of four percent, under RCW 67.28.181(1
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Exhibit A pg 4 of 13
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ery
ew UOflLflU
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............. .
ot& m�tel tax funds are statut�rHyrestricted t
e following activities:
curisni prom
otion.
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cquisition of tourism -related facilities.
operation of tourism related facilitie
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Exhibit A pg 5 of 13
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urism promotion" means activities a
penditures:..designedtoincreasetouris
including butnot limited to:
dvertising, publicizing, or otherwis
`distributing information for the purpose
attracting andl welcoming tourist..
s.
eveloping strategies to expand touris
Aerating tourism prornotionagencies.
0 Funding marN;eting of special events an
stivals designed to attracttouris
W 67.28.080(6
Exhibit A pg 6 of 13
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Tourism -related faciity" means real or tangible
personal property with a usable life of:.three or mor
years, or constructed with volunteer labor, and used
supporttourism, performing arts, or to accommodate
tourist activities. RCW 67.28.080(7t
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ourist" means a person who travels from a place of
residence to a different town, city, county, state, or
country, for purposes of business, pleasure, recreation
education, arts, heritage, or culture. RCW 67.28.080(8
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Exhibit A pc 7 of 13
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cabu ar
is define
gnomic activity resulting from tourists, whic
may include sales of overnight lodging, meals,
ours, gifts, orso uvenirs.
W 67.28.080(5
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Exhibit A pg 8 of 13
Plan;> to impose a new hotel -mot
taxH.�r to increase the rate of an
existing tax.`'
`.^ Y W.rY{PM`NN.'w"\\
'>tY.F,rrzty,..
Exhibit A pg 9 of 13
committee must have at
pointed by the legislative
unicipality, includin
t least two representatives of businesses the
re required to collect the hotel -motel tax.
wo people who are involvedin activities tha
are authorized to be funded by this ta
ne elected official of the municipality, who
serves as chair of the committee.
city's committee may incIute,anon-votin
county elected official.
county's comrnitteeHma
city elected official
include anon votin
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Exhibit A
og 10 of 13
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mm t
S
The number of committee members from
organizations representing the hotels and....
mceIs..and the number from organizations
involved in activities that can •be funded mus
Organizations'representing hotels and motels
and organizations involved in activities that ma
be funded bythis tax.,may:recpmmend.people.
for membership.
The appointing authority shall review the
membership.ofthe committee annually..
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9/9/2Q04
Exhibit A pg 11 of 13
o�us �n Lodging
omm9aaIYs
•If no committee, we will
ernin
coma
ocus on the
analysis.
ommunicated to our staff a
ssociations this past S
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rocess an
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Exhibit A
0g 12 of 13
9/9/2004
Writi n
promotion and operation o
acility should be formalize
agreement.
Document Analysis. We will review this
analysis to help us decide whether
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expenditures appear•appropria
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onflict of Interest. Be very conscientious
hen it comes to any appearance of conflict of
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Exhioit A pg 13 of 13