The URL can be used to link to this page

Home My WebLink About01/13/2026 03.A. Resolution increasing the number of members on the Lodging Tax Advisory Committee, Repealing R-2015-155, re-establihing procedures and duties !, 1';''A'44 ki e I IN ": • l'.4‘ \, F -t' OR" r}:R '''¢s- BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 3.A. For Meeting of: January 13, 2026 ITEM TITLE: Resolution increasing the number of members on the Lodging Tax Advisory Committee, repealing Resolution No. 2015-155, and re- establishing the procedures and duties of the LTAC (No Budgetary Impact) SUBMITTED BY: Ryan Bleek, Senior Assistant City Attorney SUMMARY EXPLANATION: At its December 9, 2025, business meeting, Council requested a resolution to increase the number of Lodging Tax Advisory Committee members by two. This resolution accomplishes that request in accordance with the LTAC's enabling statute, RCW 67.28. Additionally, this resolution repeals Resolution No. 2015-155, which set LTAC membership at nine members, and re-establishes the status quo procedures and duties of the LTAC as set forth in Resolution No. 2015-155. ITEM BUDGETED: N/A STRATEGIC PRIORITY 24-25: An Engaged Yakima RECOMMENDATION: Adopt Resolution. ATTACHMENTS: Memo re LTAC Members.docx Resolution_increasing LTAC membership 3 lt,� l. 1 , f �•b 1,,�,.,-<)RATED" _1- Office of the City Attorney City of Yakima MEMORANDUM January 13, 2026 TO: Honorable Mayor and City Council Members Vicki Baker, City Manager FROM: Ryan Bleek, Senior Assistant City Attorney SUBJECT: Lodging Tax Advisory Committee Membership Requirements RCW 67.28.1817 requires that any municipality imposing a lodging tax authorized by RCW 67.28 and having a population of greater than 5,000 establish a lodging tax advisory committee("LTAC") with a minimum of five members. The City of Yakima imposes a lodging tax and its LTAC currently numbers 9 members. In addition to the five-member minimum, RCW 67.28.1817 imposes three additional LTAC membership requirements. First, one member—to serve as committee chair—must be an elected official of the municipality. Second, all other LTAC members must be either from Category 1: "representatives of businesses required to collect the [lodging tax]"; or Category 2: "persons involved in activities authorized to be funded by [the lodging tax]." Third, the number of members from each Category must be equal. Category 1 is straightforward: it includes businesses that must collect the lodging tax, such as hotels, motels, and inns. Defining Category 2 requires identifying those "activities authorized to be funded by the lodging tax." Such activities are: (a) Tourism marketing; (b) The marketing and operations of special events and festivals designed to attract tourists; (c) Supporting the operations and capital expenditures of tourism-related facilities owned or operated by a municipality or a public facilities district; or 200 South Third Street,2nd Fl. I Yakima,WA 98901 P:509.575.6030 I F:509.575.6160 4 Memorandum to Honorable Mayor& City Council Members Vicki Baker, City Manager January 13, 2026 Page 2 (d) Supporting the operations of tourism-related facilities owned or operated by nonprofit organizations 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. Thus, to be eligible to serve on the LTAC under Category 2, a person must be involved in tourism marketing, special event/festival marketing or operations, or supporting the operations of tourism- related facilities that are publicly owned or owned by a qualified non-profit. In sum, Council may choose to increase the number of LTAC members, but any increase requires appointing an equal number of individuals who qualify for committee membership under Categories 1 or 2. To that end, submitted on the January 13, 2026, Special Meeting agenda is a resolution increasing the LTAC membership from nine to eleven. 5 RESOLUTION NO. R-2026- A RESOLUTION increasing the number of members on the Lodging Tax Advisory Committee, repealing Resolution No. 2015-155, and re-establishing the procedures and duties of the LTAC. WHEREAS, pursuant to RCW 67.28.1817, a Lodging Tax Advisory Committee ("LTAC") is required to review and comment on any proposed imposition of a lodging tax, any proposed increase in the lodging tax rate, any proposed repeal of an exemption from a lodging tax, or any change in the use of revenue received from the lodging tax, as set forth in RCW 67.28 ("the Chapter"); and WHEREAS, pursuant to RCW 67.28.1817, the LTAC must include one member who is an elected official of the municipality to serve as chair of the committee, and the remaining members must comprise representatives of businesses required to collect tax under the Chapter, and an equal number of persons involved in activities authorized to be funded by revenue received under the Chapter; and WHEREAS, the City Council would like to increase the number of members on the Lodging Tax Advisory Committee from nine to eleven members, but otherwise maintain the procedures and duties as established in Resolution No. 2015-155; and WHEREAS, this resolution repeals Resolution No. 2015-155 and increases the number of members on the LTAC while maintaining those procedures and duties previously established by Resolution No. 2015-155; now, therefore, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF YAKIMA: Section 1. Resolution No. 2015-155, enacted on December 1, 2015, by the City Council of the City of Yakima is hereby repealed. Section 2. There is created within the City of Yakima a Lodging Tax Advisory Committee (the "Advisory Committee"). The Advisory Committee's terms and procedures are as follows: 1. Purpose The purpose of the Advisory Committee is to review and comment on any proposed imposition of a lodging tax, any proposed increase in the lodging tax rate, any proposed repeal of an exemption from a lodging tax, or any change in the use of revenue received from the lodging tax, all as set forth in RCW 67.28 as it currently reads or may hereafter be amended. 2. Membership The Advisory Committee will be composed of eleven members appointed by the City Council. The Advisory Committee membership shall include (a) one member shall be the Mayor of the City of Yakima or his or her designated City Council member who is an elected official of the City and who shall serve as chair on the Advisory Committee, (b) five members who are representatives of businesses required to collect lodging tax under RCW 67.28, and (c) five members who are persons involved in activities authorized to be funded by lodging tax revenue received under 1 6 RCW 67.28. Persons who are eligible for appointment under(b) of this section are not eligible for appointment under (c) of this section Persons who are eligible for appointment under (c) of this section are not eligible for appointment under (b) of this section. Upon appointment, the term for the members of the Lodging Tax Advisory Committee shall be for two years. In order to ensure continuity of the Advisory Committee after the initial appointments, the membership shall be appointed to staggered two-year terms. The current members of the Lodging Tax Advisory Committee that were appointed under Resolution No 2015-155 are hereby reappointed and shall serve the remaining balance of their prior terms. When appointed, the tenth and eleventh members of the Advisory Committee shall serve a two-year term, which initial term expires December 31, 2027. The members of the Advisory Committee shall be selected without regard to political affiliation and shall serve without compensation. Selection of members shall follow the requirements for members as specified in RCW 67.28.1817. 3. Removal-Vacancies The City Council, by majority vote, may for any reason remove any appointed member of the Advisory Committee and declare the position vacant. Unexcused absences from any two consecutive meetings shall be grounds for removal. Vacancies shall be filled in the manner used by the City Council for regular appointments to the Advisory Committee. 4. Meetings, Officers, Records, and Quorum A. The City Council member shall serve as the Advisory Committee's chairperson. The vice chairperson and all other officers shall be filled as the Advisory Committee determines it requires. The Advisory Committee shall meet initially for the purpose of establishing its operating procedures. It will then meet as determined by the Advisory Committee. A record shall be kept of the Advisory Committee's meetings, findings and determinations, which records shall be open to public inspection. B. Seven members of the Advisory Committee, consisting of the one member from the City Council, three representatives from a business required to collect lodging tax, and three representatives involved in activities eligible for funding by lodging tax revenue, shall constitute a quorum for purposes of voting. A member not present at the time of a meeting shall not participate in a decision. 5. Duties of the Lodging Tax Advisory Committee The Advisory Committee shall perform the following duties: A. The Advisory Committee shall serve as an Advisory Committee for the City Council as it relates to lodging tax funds. B. The Advisory Committee shall review and comment on any proposed imposition of a lodging tax, any proposed increase in the lodging tax rate, any proposed repeal of an exemption from a lodging tax, or any change in the use of revenue received from the lodging tax. C. When the City Council proposes (a) the imposition of a tax under RCW 67.28, (b) an increase in the rate of tax imposed under RCW 67.28, (c) the repeal of an exemption from a 2 7 tax imposed under RCW 67.28, or(d) a change in the use of revenue received under RCW 67.28, such proposal shall be submitted to the Advisory Committee for review and comment at least 45 days before final action on or passage of the proposal by the City Council. For a proposed change in the use of revenue received under RCW 67.28, the City Council authorizes the City Manager to submit the proposed change in use to the Advisory Committee for review and comment, provided, however, such submission must be made to the Advisory Committee at least 45 days before final action on or passage of the proposal by the City Council. The Advisory Committee shall submit comments on the proposal in a timely manner through generally applicable public comment procedures. The comments shall include an analysis of the extent to which the proposal will accommodate activities for tourists or increase tourism, and the extent to which the proposal will affect the long-term stability of the fund created under RCW 67.28.1815 used for paying the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities. Failure of the Advisory Committee to submit comments before final action on or passage of the proposal shall not prevent the City Council from acting on the proposal. Pursuant to RCW 67.28.1817(2), the City Council is not required to submit an amended proposal to the Advisory Committee under this section. D. All meetings shall be open to the public following publication of a notice for such meeting in the legal newspaper for the City of Yakima. E. All meetings shall be recorded and the recordings shall be maintained in the files of the City Clerk's office. Section 3. The Department of Finance shall provide staff assistance to the Advisory Committee and shall serve to facilitate communications by the Advisory Committee to the City Council. ADOPTED BY THE CITY COUNCIL this 13th day of January, 2026. Matt Brown, Mayor ATTEST: Rosalinda Ibarra, City Clerk 3 8