- Home
- Your Government
- Advisory Boards
- Lodging Tax Advisory Committee
Lodging Tax Advisory Committee
The Lodging Tax / Tourism Promotion grant application window is closed.
Meetings
- LTAC meeting are scheduled as needed and will be posted at minimum 10 days prior to a scheduled meeting.
- The LTAC met on October 9 and 29, 2025 to consider 2026 grant applications.
The LTAC 2026 Single Year Grant recommendations were approved by the City Council at the November 18, 2025 meeting. The final list is located here: 2026 Lodging Tax Awards
Overview
Established by Resolution Number 97-15 in compliance with State Law, which states that a city with a population of 5,000 or more must establish a Lodging Tax Advisory Committee prior to imposing a Lodging Tax and submit any proposal to impose a Lodging Tax, increase the tax rate, remove a tax exemption, or change in the use of tax revenues, to the Advisory Committee for review and comment at least 45 days prior to taking action on the proposal.
Lodging Tax / Tourism Promotion Grant Information
The City of Oak Harbor offers Lodging Tax/Tourism Promotion Grants on annual basis, typically in late summer to early fall. Applications are submitted through an online application located below.
Eligible Activities. This grant program is limited to promotional activities which draw tourists, as defined below per RCW 67.28.080, to the municipal boundaries of the City of Oak Harbor. All events must be open to the public.
“Tourism” means economic activity resulting from tourists, which may include sales of overnight lodging, meals, tours, gifts, or souvenirs.
“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.
Type of Organization. The entity of the organization (e.g. nonprofit, for profit) is irrelevant for award of lodging tax funds.
Allowable Uses of Funds. Allowable uses for the lodging tax funds are governed by RCW 67.28.1816. Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly through a convention and visitor’s bureau or destination marketing organization for:
- Tourism marketing;
- The marketing and operations of special events and festivals designed to attract tourists;
- Operations and capital expenditures of tourism-related facilities owned or operated by a municipality, or a public facilities district described under RCW 35.57 and RCW 36.100; including repayment of general obligation bonds (RCW 67.28.150) or revenue bonds (RCW67.28.160) for eligible capital projects; or
- Operations of tourism-related facilities owned or operated by nonprofit organizations (but not capital expenditures) 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.
LTAC Meetings. The LTAC will schedule public meetings to discuss applications and conduct business. Applicants and any other member of the public may attend these meetings. The LTAC may ask that applicants provide presentations of the proposed project during one of the scheduled meetings. If presentations are requested, applicants will be contacted to schedule presentations by a member of City staff. Presentation times will be scheduled through email, using the email address provided in the application.
Once the LTAC determines lodging tax awards, City staff will incorporate the committee's recommendations into a Resolution and present it before Council for consideration. The Oak Harbor City Council must approve part or all of the LTAC recommendations to finalize the lodging tax award process.
For more information, please contact Lodging Tax Advisory Committee.
The typical application period for annual grant applications occurs in late summer or early fall. A formal announcement will be made when the application period is opened.