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AGO Opinions with Topic: TOURISM
AGO 2006 No. 4 >  February 2, 2006
LODGING TAX - CITIES AND TOWNS - COUNTIES - TOURISM - PUBLIC FUNDS
Authority of municipality to allocate lodging tax revenues to facilities in which the municipality has no ownership interest 1.  A municipality lacks authority to allocate lodging tax revenue to operate a tourism-related facility in which the municipality has no ownership interest.  2.  A municipality may not spend lodging tax revenue on operating expenses of special events and festivals designed to attract tourists where such events and festivals are operated by non-governmental entities.  3.  A municipality may not provide advance payment to private organizations for tourism promotion; payment must occur after the services have been performed.
AGO 2000 No. 9 >  December 11, 2000
CITIES AND TOWNS - TAXATION - LODGING TAX - TOURISM
Authority of municipalities to spend lodging tax revenues on tourism-related facilities 1.  A municipality lacks authority to expend lodging tax revenues for the support of a tourism-related facility in which the municipality has no ownership interest.  2.  A municipality may expend lodging tax revenues for the support of a tourism-related facility in which the municipality has a joint interest; the degree of support must be proportional to the extent of the municipality’s ownership interest in the facility.
AGO 1995 No. 10 >  August 24, 1995
TAXATION - PUBLIC FUNDS - COUNTIES - CITIES AND TOWNS - TOURISM - USE OF EXCISE TAXES LEVIED UNDER RCW 67.28.210 FOR PRODUCTION AND SALE OF SHIRTS PROMOTING LOCAL COMMUNITY EVENT
TAXATION - PUBLIC FUNDS - COUNTIES - CITIES AND TOWNS - TOURISM - USE OF EXCISE TAXES LEVIED UNDER RCW 67.28.210 FOR PRODUCTION AND SALE OF SHIRTS PROMOTING LOCAL COMMUNITY EVENT 1.  The term "tourist expansion" as used in RCW 67.28.210 refers to activities designed to increase tourism and tourist activity in a given geographical area.   2.  RCW 67.28.210 does not generally permit counties or cities to use tax revenues generated thereunder for the production or resale of shirts containing the logo of an annual community event; however, the proviso added to the statute by Laws of 1995, Ch. 290, section 1 does permit the proceeds to be used for advertising and promotional materials, which might include promotional shirts, where the conditions set forth in the proviso are met.   3.  RCW 67.28.210 governs the expenditure of revenues authorized by its language; RCW 35.21.700 is a more general statute covering expenditure by cities of other available revenues.
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