Purpose

The purpose of the committee is to review grant applications and make recommendations to City Council regarding allocation of local lodging tax funds, and to review and comment on any proposed imposition of lodging tax, increase in the rate of lodging tax, repeal of an exemption from lodging tax, or change in the use of revenue received from lodging tax.

Lodging Tax

Under the Walla Walla Municipal Code Section 3.78.010, the City of Walla Walla collects a 4% tax on the furnishing of lodging—by hotels, motels, short-term rentals, and other transient lodging. The City’s goal for the use of lodging tax funds is to attract visitors to Walla Walla, both for overnight stays and day trips year-round. Tourist visits to our shopping, restaurants, art galleries and other activities help ensure the economic vitality of these enterprises and the liveliness of Walla Walla. 

State law (RCW 67.28.1816) allows the City to spend lodging tax revenue only on:

1. Tourism marketing.
2. The marketing and operations of special events and festivals designed to attract tourists.
3. Supporting the operations and capital expenditures of tourism-related facilities owned or operated by a municipality or a public facilities district;
4. Supporting the operations of tourism-related facilities owned or operated by 501(c)(3) or 501(c)(6) nonprofit organizations 

Lodging Tax Advisory Committee

RCW 67.28.1817 and WWMC 2.25.160 requires the City to have a Lodging Tax Advisory Committee (“LTAC”) to make recommendations to the City Council on use of lodging tax revenue. The Committee's recommendations are advisory. The City Council makes the final decision whether to approve recommendations from the Committee. Per State law, the Council cannot modify a recommendation from the Committee by adding another potential recipient or changing the recommended amount. The Council can choose to not approve a specific recommendation or to send recommendations back to the Committee for further consideration.

In making recommendations, the LTAC needs to: 

• Analyze the extent to which the proposal will accommodate activities for tourists or increase tourism, and
• Analyze the extent to which the proposal will affect the long-range stability of the special fund created for the lodging tax revenues  

Membership

LTAC is appointed by the City Council and must consist of:

1. A City Councilmember who, per RCW 67.28.1817(1), and WWMC 2.25.160 must serve as chair of LTAC;
2. two representatives of businesses required to collect tax;
3. two persons involved in activities authorized to be funded by lodging tax revenue.

Members

LTAC Members are appointed for 3-year staggered terms with the exception of the Chair, who is appointed annually by the Mayor and confirmed by the City Council.

Meetings

While LTAC does not meet on a regular schedule, all meetings of LTAC are noticed and subject to the Open Public Meetings Act. To comply with the OPMA, LTAC members are encouraged to watch a 16-minute training on the Open Public Meetings Act.

Apply for a Lodging Tax Grant

Application for 2025-2026 Funding

Eligible Applicants

Any public or private non-profit entity may apply for funding, including public and private agencies such as museums and galleries, historical societies, art groups, and chambers of commerce. For-profit event producers may also participate by collaborating with a non-profit or public agency in what is termed a "cooperative project." In this arrangement, the non-profit or public agency assumes the role of an event sponsor.

Eligible expenses

In accordance with Washington State law, hotel/motel tax grant funds are specifically designated to bolster efforts that stimulate tourism-related expenditures and contribute to the generation of paid overnight lodging within the City of Walla Walla.

LTAC grants are allocated to projects aimed at advancing tourism development. These projects encompass a wide range of activities, such as special events and festivals, the enhancement of tourism attractions, support for film productions, facilitation of meetings and conventions, and the promotion of sporting events.

Additionally, grants can be utilized for marketing campaigns that target the attraction of visitors from areas beyond a 50-mile radius of Walla Walla.

Application Requirements

Events are usually funded once per year. LTAC may make 2-year awards based on compelling justification.  LTAC may consider recommending multi-year awards to certain institutions to facilitate their long-range planning and for time efficiency for LTAC and the institutions. In the event the funding for year(s) beyond the current year sees a dramatic decline, LTAC reserves the right to adjust the award for future years accordingly.

If you are a new applicant or have a new event outside of the regularly occurring funding cycle, please contact the City Manager Executive Assistant or Deputy City Manager for more information. 

Reporting Requirements

RCW 67.28.1816 requires applicants to provide estimates and reports of how lodging tax funds result in increased numbers of people traveling for business or pleasure on a trip:

1. Away from their place of residence or business and staying overnight in paid accommodations;
2. To a place fifty (50) miles or more one way from their place of residence or business for the day or staying overnight;
3. From another country or state outside of their place of residence or their business.

Any lodging tax funding award is authorized by a contract that will include detailed and mandatory reporting requirements.

About the funding process

Tourism promotion must be to audiences outside Walla Walla County.

Priority is given to tourism activities that:

• Show potential to result in overnight stays by tourists in lodging establishments within the City of Walla Walla.
• Promote Walla Walla and/or events, activities, and places in the city of Walla Walla to potential tourists from outside Walla Walla County.
• Show potential to result in economic benefit to the city of Walla Walla.
• Provide, maintain, operate, or enhance City-owned tourism facilities or infrastructure.

Successful applicants will enter into a contract with the City, provide liability insurance, demonstrate sufficient cash flow to cover the costs of the services, and submit proof of costs and payment to the City for reimbursement. The City reimburses only for actual costs that are covered as part of the contract.

The City of Walla Walla does not discriminate on the basis of race, religion, color, sex, national origin, refugee status, marital status, familial status, age, sexual orientation or disability in employment or the provision of services.

For additional Information

Rikki Gwinn
Executive Assistant
rgwinn@wallawallawa.gov
509-527-4522

Bob Francis
Deputy City Manager
rfrancis@wallawallawa.gov
509-527-4540