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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 6.B.
For Meeting of: October 6, 2026
ITEM TITLE: Resolution adopting the recommendations of the Lodging Tax
Advisory Committee (LTAC) for the 2027 allocation of Lodging Tax
revenues from Lodging Tax Fund 184
SUBMITTED BY: * Mayor Matt Brown, Lodging Tax Advisory Committee Chair
Craig Warner, Director of Finance and Budget
SUMMARY EXPLANATION:
On September 11, 2026, the Lodging Tax Advisory Committee (LTAC) reviewed applications submitted
for 2027 Lodging Tax Grant funding, using a projected 2027 Lodging Tax revenue of$1.8 million.
During the publicly announced application period, June 1 through July 1, 2026, LTAC received multiple
applications requesting lodging tax funding for activities occurring in 2027. The Committee reviewed the
applications in accordance with applicable state law and City requirements and considered the
anticipated benefit of each request in promoting tourism, increasing overnight stays, and supporting
tourism-related activities within the City.
Following its review and discussion, LTAC developed funding recommendations for consideration by the
City Council.
ITEM BUDGETED: No
STRATEGIC PRIORITY 24-25: A Resilient Yakima
RECOMMENDATION: Adopt Resolution.
ATTACHMENTS:
Resolution 2026 LTAC Allocations.docx
2026 LTAC Allocations Exhibit A.docx
Signed council memo 9.11.26.pdf
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RESOLUTION NO. R-2026-
A RESOLUTION approving the 2027 allocation of Lodging Tax revenues as recommended
by the City of Yakima Lodging Tax Advisory Committee.
WHEREAS, Chapter 67.28 RCW authorizes municipalities to impose and expend lodging
tax revenues for tourism promotion, tourism-related facilities, and other authorized purposes; and
WHEREAS, the City of Yakima has established a Lodging Tax Advisory Committee
(LTAC) to review and provide recommendations regarding the use of Lodging Tax revenues; and
WHEREAS, the City conducted a publicly noticed application period from June 1 through
July 1, 2026, for entities seeking 2027 Lodging Tax funding; and
WHEREAS, the Lodging Tax Advisory Committee met on September 11, 2026, to review
the applications received and consider the anticipated availability and appropriate use of Lodging
Tax revenues; and
WHEREAS, the Committee utilized a 2027 Lodging Tax revenue forecast of $1,800,000,
based on actual revenues through August 2026, and considered debt service associated with the
Convention Center expansion and applicable City staff costs as fixed allocations; and
WHEREAS, after reviewing the remaining funding requests, the Lodging Tax Advisory
Committee developed funding recommendations intended to maximize the tourism benefit to the
City of Yakima while supporting the long-term stability of Lodging Tax revenues; and
WHEREAS, the City Council has reviewed the recommendations of the Lodging Tax
Advisory Committee and finds that approval of the recommended allocations is in the best
interest of the City and consistent with the authorized uses of Lodging Tax revenues; now,
therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF YAKIMA:
The Yakima City Council hereby approves the recommended allocation of 2027 Lodging Tax
revenues as set forth in Exhibit "A," attached hereto and incorporated herein by this reference.
The approved allocations shall be incorporated into the City's 2027 budget as appropriate and
shall be subject to applicable City contracting requirements, availability of Lodging Tax
revenues, and compliance with Chapter 67.28 RCW.
ADOPTED BY THE CITY COUNCIL this 6th day of October, 2026.
Matt Brown, Mayor
ATTEST:
Rosalinda Ibarra, CMC, City Clerk
1
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Exhibit A
2027 LTAC
Recommendation
LTAC Revenue $ 1,800,000
Debt Service-Obligated $ (490,000)
COY Administration $ (4,723)
Available for Allocation $ 1,305,277
Recipients Event
Capitol Theatre Operations $ 150,000
Sozo Sports Complex Yak Attack $ 10,000
Yakima Valley Museum WWII and the Yakima Valley $ 2,500
Yakima Valley Sundome Operations $ 80,000
YVVCB Convention Center Capital $ 300,000
YVVCB Convention Center Professional Services $ 230,500
YVVCB Convention Center Management Fee $ 235,000
Convention Center Operations $ 225,000
YVVCB Visitor Center Operations $ 65,000
YVVCB Sports Commission Operations $ 95,000
Total awarded funds $ 1,393,000
Revenue avail less award variance $ (87,723)
Reserve Balance $ 596,500
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Lodging Tax Advisory Committee
September 11, 2026
City of Yakima City Council
129 North 2nd Street
Yakima, Washington 98901
Dear Council Members:
The Lodging Tax Advisory Committee (LTAC) met on September 11, 2026, to review
applications for 2027 Lodging Tax funding. The Committee received applications during the
publicly noticed application period from June 1 through July 1, 2026.
In developing its recommendations, the Committee utilized a 2027 Lodging Tax revenue
forecast of$1,800,000, based on actual revenues through August 2026.
Debt service associated with the Convention Center expansion and applicable City staff costs
were considered fixed allocations. The Committee reviewed the remaining funding requests and
recommended adjustments that, in its judgment, provide the greatest overall tourism benefit to
the City of Yakima while supporting the long-term stability of Lodging Tax revenues.
The Committee's recommended 2027 Lodging Tax allocations are attached as Exhibit A
The Lodging Tax Advisory Committee respectfully submits these recommendations to the
Yakima City Council for consideration.
Respectfully,
Matt Brown
Chair
Lodging Tax Advisory Committee
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