Chapter 3.79
TOURISM PROMOTION AREA
Sections:
3.79.010 Establishment of tourism promotion area.
3.79.040 Tourism promotion area charges (effective until July 1, 2027).
3.79.040 Tourism promotion area charges (effective July 1, 2027).
3.79.050 Use of revenues from tourism promotion area charges.
3.79.060 Administration and collection.
3.79.080 Amendments to this chapter.
3.79.090 Disestablishment of the tourism promotion area.
3.79.100 Violation and penalties.
3.79.010 Establishment of tourism promotion area.
A tourism promotion area is hereby established. The boundaries of the tourism promotion area shall be the municipal boundaries of the city of Walla Walla. Amendments to the boundaries of the city of Walla Walla shall be deemed to automatically amend the boundaries of the tourism promotion area without further action required. (Ord. 2010-32 § 8 (part), 2010).
3.79.020 Definitions.
A. “Commission” means the hotel and motel commission established by Chapter 2.25.
B. “Lodging business” means a person that furnishes lodging in the tourism promotion area taxable by the state under Chapter 82.08 RCW that has forty or more lodging units.
C. “Person” means natural person, joint venture, joint stock company, partnership, association, club, company, corporation, business, trust, organization, and the manager, lessee, agent, servant, officer or employee of any of them.
D. “Tourism promotion” means activities and expenditures designed to increase tourism and convention business, including, but not limited to, advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists to the city of Walla Walla.
E. “Tourism promotion area business plan” shall mean the budget for a period not to exceed three years, as adopted or amended by the Walla Walla city council, after receipt of a recommendation from the Walla Walla hotel and motel commission, identifying all estimated revenue from tourism promotion charges imposed in accordance with this chapter for the fiscal year, and providing for all proposed uses of such revenue for the purpose of providing tourism promotion during that budget period.
F. “Transient tenant” shall mean any guest, resident, or other occupant to whom lodging and other services are furnished under a license to use real property for less than one month, or less than thirty continuous days if the rental period does not begin on the first day of the month. Providing lodging for a continuous period of one month or more to a guest, resident, or other occupant is a rental or lease of real property. It is presumed that when lodging is provided for a continuous period of one month or more, or thirty continuous days or more if the rental period does not begin on the first day of the month, the guest, resident, or other occupant purchasing the lodging is a nontransient upon the thirtieth day without regard to a specific lodging unit occupied throughout the continuous thirty-day period. An occupant who contracts in advance and remains in continuous occupancy for the initial thirty days will be considered a nontransient from the first day of occupancy provided in the contract. (Ord. 2024-14 § 1, 2024; Ord. 2017-44 § 1, 2017: Ord. 2010-32 § 8 (part), 2010).
3.79.040 Tourism promotion area charges (effective until July 1, 2027).
A. A charge is hereby imposed on the furnishing of lodging in the tourism promotion area to any transient tenant by lodging businesses in the city of Walla Walla in the amount of three dollars per occupied room per night.
B. The charges established herein shall not apply to (1) temporary medical housing exempt under RCW 82.08.997; (2) trailer camps and recreational vehicle parks which charge for the rental space to transients for locating or parking house trailers, campers, recreational vehicles, mobile homes, or tents; (3) educational institutions defined by WAC 458-20-167(2)(b) which sell overnight lodging to persons other than students; (4) private lodging houses, dormitories, or bunkhouses operated by or on behalf of business and industrial firms or schools solely for the accommodation of employees of such firms or students which are not held out to the public as a place where sleeping accommodations may be obtained; and (5) guest ranches or summer camps which, in addition to supplying meals and lodging, offer special recreation facilities and instruction in sports, boating, riding, or outdoor living.
C. The charges imposed under this chapter are in addition to those which may be levied under Chapter 35.87A RCW.
D. The charges imposed under this chapter are not a tax on the “sale of lodging” for purposes of RCW 82.14.410. (Ord. 2024-14 § 2, 2024; Ord. 2015-06 § 1, 2015: Ord. 2010-32 § 8 (part), 2010).
3.79.040 Tourism promotion area charges (effective July 1, 2027).
A. A charge is hereby imposed on the furnishing of lodging in the tourism promotion area to any transient tenant by lodging businesses in the city of Walla Walla in the amount of two dollars per occupied room per night.
B. The charges established herein shall not apply to (1) temporary medical housing exempt under RCW 82.08.997; (2) trailer camps and recreational vehicle parks which charge for the rental space to transients for locating or parking house trailers, campers, recreational vehicles, mobile homes, or tents; (3) educational institutions defined by WAC 458-20-167(2)(b) which sell overnight lodging to persons other than students; (4) private lodging houses, dormitories, or bunkhouses operated by or on behalf of business and industrial firms or schools solely for the accommodation of employees of such firms or students which are not held out to the public as a place where sleeping accommodations may be obtained; and (5) guest ranches or summer camps which, in addition to supplying meals and lodging, offer special recreation facilities and instruction in sports, boating, riding, or outdoor living.
C. The charges imposed under this chapter are in addition to those which may be levied under Chapter 35.87A RCW.
D. The charges imposed under this chapter are not a tax on the “sale of lodging” for purposes of RCW 82.14.410. (Ord. 2024-14 § 3, 2024; Ord. 2015-06 § 1, 2015: Ord. 2010-32 § 8 (part), 2010).
3.79.050 Use of revenues from tourism promotion area charges.
The revenues from the tourism promotion area charges imposed by this chapter shall only be used for the following purposes:
A. The general promotion of tourism within the city of Walla Walla as specified in a tourism promotion area business plan;
B. The marketing of the city of Walla Walla as a locale for conventions and trade shows of sufficient size to require a minimum of one hundred thirty-five rooms per night, in order to benefit local tourism and the lodging businesses in the city of Walla Walla;
C. The marketing of the city of Walla Walla to the travel industry in order to benefit local tourism and the lodging businesses in the city of Walla Walla; and
D. The establishment and operation of a Walla Walla sports commission for the purpose of marketing the city of Walla Walla as a venue for sporting events which will benefit local tourism and the lodging businesses in the city of Walla Walla. (Ord. 2017-44 § 2, 2017: Ord. 2010-32 § 8 (part), 2010).
3.79.060 Administration and collection.
The Washington State Department of Revenue is designated as the agent of the city for the purposes of administration and collection of the charges imposed pursuant to this chapter. The charges authorized by this chapter shall be administered by the Washington State Department of Revenue and shall be collected by lodging businesses from those guests who are taxable by the state under Chapter 82.08 RCW. The administrative provisions contained in Chapters 82.08 and 82.32 RCW shall apply to the administration and collection of the charges by the Department of Revenue.
All receipts from charges for tourism promotion collected by the Washington State Department of Revenue shall be deposited in the local tourism promotion account created and maintained by the State Treasurer. Expenditures from the account may only be used for tourism promotion. The State Treasurer shall distribute the money in the account on a monthly basis to the city of Walla Walla. (Ord. 2010-32 § 8 (part), 2010).
3.79.070 Inspection.
All lodging businesses subject to the charges imposed pursuant to this chapter shall allow inspection of such records as are deemed necessary by the Washington State Department of Revenue pursuant to applicable statutes, rules, or regulations. (Ord. 2010-32 § 8 (part), 2010).
3.79.080 Amendments to this chapter.
A. The commission may propose amendments to this chapter to the Walla Walla city council.
B. Any amendments to this chapter other than those proposed by the commission shall be referred to the commission for an opportunity to review, give advice, and make recommendation prior to their consideration by the Walla Walla city council.
C. No amendments to this chapter may be made after receipt of a valid petition to disestablish the tourism promotion area while proceedings on such petition are pending. (Ord. 2010-32 § 8 (part), 2010).
3.79.090 Disestablishment of the tourism promotion area.
A. The Walla Walla City Council may disestablish the tourism promotion area as provided in RCW 35.101.140, as it exists or may be amended.
B. Lodging businesses may present a petition to disestablish the tourism promotion area. Such petition shall contain the signatures of the persons who operate lodging businesses in the tourism promotion area which pay forty percent of the tourism promotion charges imposed by this chapter. The city council shall, after receiving a valid petition to disestablish the tourism promotion area, adopt a resolution of intention to disestablish the tourism promotion area and conduct a hearing in the manner provided by law. At such hearing, the city council shall hear all protests and receive evidence for or against the proposed action. Proceedings to disestablish shall terminate if protest is made against disestablishment by the lodging businesses in the tourism promotion area which pay a majority of the proposed charges. The city council shall disestablish the tourism promotion area if no sufficient protest is made by the lodging businesses. (Ord. 2010-32 § 8 (part), 2010).
3.79.100 Violation and penalties.
A. Any person who refuses or knowingly fails to collect charges imposed by this chapter shall be guilty of a misdemeanor punishable in accordance with Section 1.24.010.
B. Any guest of a lodging business who refuses to pay a charge imposed by this chapter shall be guilty of a misdemeanor punishable in accordance with Section 1.24.010.
C. Any person who knowingly violates any provision of this chapter shall be guilty of a misdemeanor punishable in accordance with Section 1.24.010. (Ord. 2010-32 § 8 (part), 2010).