HomeMy WebLinkAbout4407 Ordinance ORDINANCE NO. 4,4 7
AN ORDINANCE AMENDING CHAPTER 3.93 AND 3.127, AND CREATING
CHAPTER 3.128 OF THE PASCO MUNICIPAL CODE.
WHEREAS, the Lodging Excise Tax is mandated for tourism promotion and
subject to the requirements of RCW 67.28; and
WHEREAS, expenditures of the Lodging Tax are subject to recommendations
from the Lodging Tax Advisory Committee (LTAC) prior to approval by City Council; NOW,
THEREFORE,
THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON, DO ORDAIN
AS FOLLOWS:
Section 1. A new chapter of the Pasco Municipal Code is created as follows:
CHAPTER 3.128 HOTEL/MOTEL EXCISE TAX FUND
Sections:
3.128.010 CREATED 68
3.128.020 PURPOSE 68
3.128.030 USE 68
3.128.010 CREATED. RCW 67.28 governs the use of lodging tax funds and outlines
required annual reporting of lodging tax revenues. In accordance with RCW 67.28, the
City establishes and creates a fund for the purpose of collecting all monies received from
the Department of Revenue for lodging excise tax. All proceeds of hotel/motel excise tax
imposed under this chapter shall be deposited in the special fund to be known as the
"Hotel/Motel Excise Tax Fund".
3.128.020 PURPOSE. Monies deposited in the fund are intended to be used for
activities, operations and expenditures designed to increase tourism and for acquisition
and/or operation of tourism-related facilities in accordance with RCW 67.28.
3.128.030 USE. Applications for lodging tax funds must be submitted to and
approved by the Lodging Tax Advisory Committee (LTAC). The LTAC is hereby authorized
and directed to implement rules and materials consistent with this chapter and applicable
state law for purposes of application, screening, and submission for lodging tax revenues
for the uses of said funds as provided herein. The City is also authorized to use lodging
tax funds for the uses provided herein; provided, that the City shall also meet all
application criteria before approving any use of said funds.
Section 2. Pasco Municipal Code 3.127 be amended as follows:
CHAPTER 3.127 STADIUM-CONVENTION CENTER FUND
3.127.010 CREATED. Thcrc is created a special fund in the City to be known as
the "Stadium Convention Center Fund." One half of all lodging excise taxes levied and
collected shall be credited to the "Stadium Convention Ccntcr Fund." Such taxes
collected and placed in this special fund shall be used solely for the purpose of paying all
or any part of costs of tourist promotion, acquisition of tourist related facilities, or
operation of tourism related facilities or to pay for any other uses as authorized by
Chapter 6.28 RCW, as now or hereafter amended including, but not limited to paying all
or any part of the costs of acquisition, construction or operation of stadium facilities
of general obligation bonds or revenue bonds or revenue bonds issued for such purposes
interest bearing securities by the Finance Manager in any manner authorized by law.
(Ord. 3557 Sec. 75, 2002; Ord. 3213 Sec. 1, 1997.) There is created a special fund in the
Cites to be known as the"Stadium-Convention Center Fund", for the purpose of accounting
for funds received, disbursed and expended for the operation and maintenance of the
Stadium facility.
3.127.020 USE. The fund shall be used for the proper receipting and disbursement
of funds utilized, borrowed and expended in connection with the Stadium facility.
Section 3. Pasco Municipal Code 3.93.040 be amended as follows:
CHAPTER 3.93 LODGING EXCISE TAX
3.93.040 ALLOCATION USE OF TAX REVENUES . The tax levied and collected
under this chapter shall be credited in equal shares to the special fund of the City
commonly known as the "TRAC Fund""Hotel Motel Excise Tax Fund" provided in Chapter
3.1268 of this Title . -- -- - . - - - .s the "Stadium Convention Center Fund"
as provided in Chapter 3.127 of this Title. Such taxes collected and placed in this special
fund shall be used solely for the purpose of paying all or any part of activities, operations
and expenditures designed to increase tourism, including promotion, acquisition of
tourist-related facilities, or operation of tourism-related facilities or to pay for any other
uses as authorized by Chapter 67.28 RCW, as now or hereafter amended.
Section 4. Pasco Municipal Code 3.99 be amended as follows:
. . . e - -
CHAPTER 3.99 TOURISM PROMOTION AREA
3.99.050 SPECIAL LODGING ASSESSMENT TOURISM PROMOTION AREA FUND.
There is hereby established and created a special fund to be known as the Special Lodging
Assessment Tourism Promotion Area Fund. Any and all revenues received from the
pccial Lodging Assessment special lodging assessments shall be credited to the Special
Lodging Assessment Tourism Promotion Area Fund. All expenditures from such fund shall
be paid to the Tourism Promotion Area Manager solely for the purpose of tourism
promotion as provided in Section 3.99.030 above. (Ord. 3669, 2004.)
Section 5. This Ordinance shall take effect January 1, 2019.
PASSED by the City Council of the City of Pasco this 3rd day of December 2018.
Matt Watkins, Mayor
ATTEST: APPROVED AS TO FORM:
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Daniela Erickson, City Clerk Leland B. Kerr, City Attorney