What can the funds be used for?

All lodging tax revenues must be used for tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities (RCW 67.28.1815 and RCW 67.28.1816), including:

  • Tourism marketing;
  • Marketing and operations of special events and festivals designed to attract tourists;
  • Operations and capital expenditures of tourism-related facilities owned or operated by a municipality or a public facilities district; or 
  • Operations of tourism-related facilities owned or operated by nonprofit organizations (but not capital expenditures).

Counties may use the funds either directly, or indirectly through a convention and visitor’s bureau or destination marketing organization. Chapter 67.28 RCW demonstrates that it was the state legislative intent to provide local control over the use of lodging tax revenues and to provide for the distribution of this tax back to those organizations and agencies that promote tourism within the county. Definitions are provided in RCW 67.28.080. Of particular note are the following definitions:

  • “Tourism promotion” means activities, operations, and expenditures designed to increase tourism, including but not limited to advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists; developing strategies to expand tourism; operating tourism promotion agencies, and funding the marketing of or the operation of special events and festivals designed to attract tourists.
  • “Tourism-related facility” means real or tangible personal property with a usable life of three or more years, or constructed with volunteer labor that is (a) (i) Owned by a public entity; (ii) owned by a nonprofit organization described under section 501(c)(3) of the federal internal revenue code of 1986, as amended; or (iii) owned by a nonprofit organization described under section 501(c)(6) of the federal internal revenue code of 1986, as amended, a business organization, destination marketing organization, main street organization, lodging association or chamber of commerce and (b) used to support tourism, performing arts, or to accommodate tourist activities.

Show All Answers

1. Can I submit an LTAC Grant Application for an event held in 2023?
2. Can you explain the question "How will this event increase County overnight stay's outside of cities?
3. Can we be reimbursed for all eligible expenses or is it limited to advertising reimbursements only?
4. Why is it important to draw people from more than 50 miles away?
5. What can the funds be used for?
6. Can for-profit entities apply for lodging tax funds (LTAC Grants)?
7. Can we use the funds to promote our events all year?