Chapter 2.22
LODGING TAX ADVISORY COMMITTEE
Sections:
2.22.010 Lodging tax advisory committee created.
2.22.020 Membership of lodging tax advisory committee.
2.22.030 Annual review and removal of members.
2.22.040 Proposals to be reviewed.
2.22.050 Duties of lodging tax advisory committee.
2.22.010 Lodging tax advisory committee created.
A lodging tax advisory committee is hereby established and created by the city council. The purpose of the lodging tax advisory committee (LTAC) is to perform the functions and duties as required under RCW 67.28.1817. (Ord. 003-10 § 3).
2.22.020 Membership of lodging tax advisory committee.
(1) The lodging tax advisory committee shall consist of no more than nine members appointed by the city council as follows:
(a) At least two members who are representatives of businesses required to collect tax under Chapter 67.28 RCW;
(b) At least two members who are persons involved in activities authorized to be funded under Chapter 67.28 RCW;
(c) One member of the city council who shall serve as chair of the LTAC, as a nonvoting member.
(2) Persons who are eligible for appointment under subsection (1)(a) of this section are not eligible for appointment under subsection (1)(b) of this section and vice versa.
(3) The number of persons appointed as representatives of businesses required to collect tax under Chapter 67.28 RCW shall be equal to the number of members appointed as persons involved in activities authorized to be funded by revenue received under Chapter 67.28 RCW and vice versa.
(4) The city council may consider recommendations for appointment to the LTAC from organizations representing businesses required to collect tax under Chapter 67.28 RCW, organizations involved in activities authorized to be funded by revenue received under Chapter 67.28 RCW, and local agencies involved in tourism promotion. (Ord. 007-12 § 1; Ord. 003-10 § 4).
2.22.030 Annual review and removal of members.
As required by state law, the city council shall review the membership of the LTAC annually and make changes as appropriate both in regard to the number of appointments and the members appointed. This review shall occur no later than the last day of the month of August each year. The mayor shall recommend and the city council will confirm the mayor’s recommendation of persons to serve on the LTAC. Members of the LTAC shall serve at the pleasure of the city council and may be removed at any time, without cause, at their discretion. (Ord. 007-12 § 2; Ord. 003-10 § 5).
2.22.040 Proposals to be reviewed.
At least 45 days before final action or passage, the city shall submit the following proposals to the LTAC for review and comment:
(1) The imposition of a tax under Chapter 67.28 RCW;
(2) An increase in the rate of a tax imposed under Chapter 67.28 RCW;
(3) A repeal of an exemption from a tax imposed under Chapter 67.28 RCW; or
(4) A change in the use of revenue received under Chapter 67.28 RCW. (Ord. 003-10 § 6).
2.22.050 Duties of lodging tax advisory committee.
(1) The LTAC shall promptly review all proposals as described in POMC 2.22.040, submitted for review and comment through generally applicable public comment procedures. These comments shall include the following analysis:
(a) The extent to which the proposal will accommodate activities for tourists or increase tourism;
(b) The extent to which the proposal will affect the long-term stability of the city’s fund created under RCW 67.27.1815.
Final legislative authority over these proposals shall remain with the elected city council. Review, comments, or any recommendations presented by the LTAC are advisory only and shall not bind the city council.
(2) Failure of the LTAC to submit comments before final action on or passage of the proposal by city council shall not prevent the city from acting on the proposal.
(3) The city may, but is not required to, submit an amended proposal to the LTAC for review.
(4) The city clerk shall provide staff support for this committee, which will include minutes, forwarding private requests for funding to the committee, and preparing the committee report to the council.
(5) The city clerk shall prepare the required reports to the State of Washington Department of Community, Trade, and Economic Development. (Ord. 003-10 § 7).
2.22.060 Quorum.
A quorum of the LTAC shall be a majority of persons currently serving as voting members of the LTAC. A quorum must be present in order for a vote to be taken on a recommendation to go to the city council. Each voting member is entitled to one vote. All matters establishing policies, recommendations, or decisions shall be decided by a majority vote of voting members present. (Ord. 003-10 § 8).
2.22.070 Compensation.
The members of the LTAC shall receive no compensation and are not eligible for reimbursement of expenses incidental to service on the LTAC. The LTAC may request specific support necessary to carry out its responsibilities by a request made, in advance, to the city mayor. (Ord. 003-10 § 9).