Lodging Tax Advisory Committee (LTAC)
What is the Lodging Tax Advisory Committee?
The Lodging Tax Advisory Committee (LTAC) primarily makes recommendations to the City Council on the appropriation of the lodging tax revenues consistent with state law and Pasco Municipal Code 3.161.
Applications for lodging tax funds must be submitted to and approved by the LTAC. The LTAC is authorized to implement rules and materials for purposes of application, screening, and submission for lodging tax revenues for the uses of said funds.
Additional details about the LTAC, its members, meeting schedule, and current meeting packets may be accessed in the City's Meeting Agenda Portal Lodging Tax Advisory Committee.
What is Lodging Tax?
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.
How can Lodging Tax Revenues be used?
The guiding principle for the use of lodging taxes is that they must be used for activities, operations and expenditures designed to increase tourism. Specifically, lodging taxes can be used for:
- 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 (RCW 67.28.1816).
Note that, as of July 1, 2013, capital expenditures for tourism-related facilities owned by nonprofit organizations are no longer permitted expenditures of lodging tax funds.
Tourism marketing and operations are activities defined as "tourism promotion" by state law (RCW 67.28.080) including:
- 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 or operation of special events and festivals designed to attract tourists.
2024 Lodging Tax Funding Process
Applications for Pasco Lodging Tax are accepted during an annual a 30-day period. Applications for 2024 were accepted from July 15th to August 15th. The Lodging Tax Committee meeting will be held on Tuesday, September 5th at 2 PM.
Special Project Funding Process
During the 2023 funding allocation process, Pasco LTAC recommended, and City Council voted to approve, a new application/funding option which allocates $15,000 to be available for special projects outside of the annual funding process.