HomeMy WebLinkAbout*Other - Accounting (002)October 6, 2022
Re: Lodging Tax (134.185)
Dear Grant County Commissioners,
Grant County Auditor
Michele Jaderlund
PO Box 37
Ephrata, WA 98823
(509) 754-2011
OCT 1 12022
I respectfully request the addition of a Lodging Tax Fund (134.185). The county has the
authority to levy lodgings, also known as "hotel/motel taxes", on all charges for furnishing
lodging at hotel, motels, and short-tenn rentals and lodging accommodations for period less than
30 days. Lodging tax revenues must generally be used for tourism promotion, acquisition of
tourism -related facilities, or operation of tourism -related facilities (RCW 67.28.1815-.1816).
According to the Municipal Research and Service Center (MRSC), flie State Auditor's Office
interprets the law to mean that all users of lodging tax funds, includin municipalities, are
considered applicants and must follow the relevant application procedures. So, if counties are
seeking to use the hinds directly, the county should submit applications for their own projects to
the Lodging; Tax Advisory Committee (LTAC) for consideration.
4:�
Currently, the lodging tax revenues are accounted for within the county's Tourism fund
(114.156). However, as Tourism is now required to apply for the use of lodging tax funds this
blending of monies within the same Rind is preventing the appropriate level of transparency for
county funds. As such, I am requesting the creation. of a Lodging Tax fund (134.185) where the
lodging tax revenues will be recognized as well as disbursements of the lodging tax funds to
award recipients, including, but not limited to Grant County Tourism.
Thank you for your consideration,
Katie Smith
Chief inancial Officer
Grant County Auditor's Office
P.O. Box 37
Ephrata, WA 98823
509-754-2011 Ext. 2740
CC:
Michele Jaderlund., County Auditor
Darryl Pheasant, County Treasurer
Jerry Gingrich, Deputy Clerk of the Board It
REC LE 11 V E D
OCT - 6 2022
GW,ff COUNTY COMMISSIONERS
"PROVIDING THE PUBLIC SAFE, RELIABLE, RESOURCE EFFECTIVE LOCAL GOVERNMENT SERVICES WITH INTEGRITY."