Lodging Tax Advisory Committee

LTAC 2025 Single Year Applications will be accepted from September 23, 2024 through 4:30pm on October 4, 2024. Applications and instructions will be available by 9am on September 23, 2024.

Meetings

• Called as needed
  • The first meeting of the 2025 grant award cycle is Thursday, September 5, 1:00pm at City Hall.
  • The agenda will be posted on the Agenda Center.

  Overview

  Established by Resolution Number 97-15 in compliance with State Law, which states that a city with a population of 5,000 or more must establish a Lodging Tax Advisory Committee prior to imposing a Lodging Tax and submit any proposal to impose a Lodging Tax, increase the tax rate, remove a tax exemption, or change in the use of tax revenues, to the Advisory Committee for review and comment at least 45 days prior to taking action on the proposal.

  Lodging Tax / Tourism Promotion Grant Information

  The City of Oak Harbor offers Lodging Tax/Tourism Promotion Grants on annual basis, typically in late summer to early fall. Applications are submitted through an online application located below.

  Eligible Activities. This grant program is limited to promotional activities which draw tourists, as defined below per RCW 67.28.080, to the municipal boundaries of the City of Oak Harbor. All events must be open to the public.

  “Tourism” means economic activity resulting from tourists, which may include sales of overnight lodging, meals, tours, gifts, or souvenirs.

  “Tourism Promotion” means activities, operations, and expenditures designed to increase tourism including but not limited to 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 of or the operation of special events and festivals designed to attract tourists.

  Type of Organization. The entity of the organization (e.g. nonprofit, for profit) is irrelevant for award of lodging tax funds.

  Allowable Uses of Funds. Allowable uses for the lodging tax funds are governed by RCW 67.28.1816. Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly through a convention and visitor’s bureau or destination marketing organization for:

  1. Tourism marketing;
  2. The marketing and operations of special events and festivals designed to attract tourists;
  3. Operations and capital expenditures of tourism-related facilities owned or operated by a municipality, or a public facilities district described under RCW 35.57 and RCW 36.100; including repayment of general obligation bonds (RCW 67.28.150) or revenue bonds (RCW67.28.160) for eligible capital projects; or
  4. Operations of tourism-related facilities owned or operated by nonprofit organizations (but not capital expenditures) described under 26 U.S.C. Sec. 501 (c) (3) and 26 U.S.C. Sec. 501(c)(6) of the internal revenue code of 1986, as amended.

  LTAC Meetings. The LTAC will schedule public meetings to discuss applications and conduct business. Applicants and any other member of the public may attend these meetings. The LTAC may ask that applicants provide presentations of the proposed project during one of the scheduled meetings. If presentations are requested, applicants will be contacted to schedule presentations by a member of City staff. Presentation times will be scheduled through email, using the email address provided in the application.

  Once the LTAC determines lodging tax awards, City staff will incorporate the committee's recommendations into a Resolution and present it before Council for consideration. The Oak Harbor City Council must approve part or all of the LTAC recommendations to finalize the lodging tax award process.

  For more information, please contact Lodging Tax Advisory Committee .

  The typical application period for annual grant applications occurs in late summer or early fall. A formal announcement will be made when the application period is opened.

  Instructions and Procedures

  Applications will be accepted through the online form or email to ltac@oakharbor.org. Application instruction guide includes an overview of questions and scoring criteria and will be available when the application period opens along with a fillable PDF version of the application.

  • LTAC Instructions and Procedure
  • Application - Fillable PDF

  Single Year Applications

  • LTAC Online Application (live when the application period opens)

  The City of Oak Harbor does not discriminate on the basis of race, national origin, or citizenship; religion or creed; physical or mental disability; sex/gender, sexual orientation, gender identity, marital or familial status; age; military status, political or union affiliation; or involvement in prior complaints of discrimination or harassment.