PROJECT ELIGIBILITY BACKGROUND
The following information summarizes the state statute under which The City of Everett’s Hotel Motel
Grant application process operates. It is designed to offer general background on project eligibility.
Specific questions should be addressed to the Deb Williams, Executive Assistant to the City Council,
(425) 257-8703 - email@example.com.
RCW 67.28 provides authority for cities and counties to adopt a lodging tax of up to 2% of lodging charges
made by hotels, motels, rooming houses, tourist courts, trailer camps and any similar charges for a license
to use real property.
The portion of RCW 67.28 governing use of the funds generated by the hotel/motel tax states in pertinent
“Except as provided in RCW 67.28.180, all revenue from taxes imposed under this chapter
shall be credited to a special fund in the treasury of the municipality imposing such tax and
used solely for the purpose of paying all or any part of the cost of tourism promotion,
acquisition of tourism-related facilities, or operation of tourism-related facilities.
Municipalities may, under chapter 39.34 RCW, agree to the utilization of revenue from taxes
imposed under this chapter for the purposes of funding a multijurisdictional tourism-related
The permitted uses of the tax revenues generated are more fully explained in the definitions portion of
RCW 67.28.080. It states that:
(1) "Acquisition" includes, but is not limited to, siting, acquisition, design, construction,
refurbishing, expansion, repair, and improvement, including paying or securing the payment
of all or any portion of general obligation bonds, leases, revenue bonds, or other obligations
issued or incurred for such purpose or purposes under this chapter.
(2) "Municipality" means any county, city or town of the state of Washington.
(3) "Operation" includes, but is not limited to, operation, management, and marketing.
(4) "Person" means the federal government or any agency thereof, the state or any agency,
subdivision, taxing district or municipal corporation thereof other than county, city or town,
any private corporation, partnership, association, or individual.
(5) "Tourism" means economic activity resulting from tourists, which may include sales of
overnight lodging, meals, tours, gifts, or souvenirs.
(6) "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.