Goal

The Lodging Tax Advisory Committee (LTAC) provides support for activities events or projects that bring more visitors and economic activity to the city, for business or leisure pursuits.  

Background

The  City’s Lodging Tax Fund is the one percent of the state sales tax collected on stays at hotels, motels, bed and breakfasts, which municipalities may elect to have returned to them. These funds must then be used in the marketing, operation and promotion of activities, events or projects that promote Kent as a business or leisure destination.

Lodging Tax Committee Grant Funding Criteria

In developing its recommendations, the committee considers the following criteria:

1. Business or leisure tourism promotion - Does the project/event meet the basic state requirements? Does it promote a positive image for the city, either as a business or leisure destination? Does it attract visitors, build new audiences, and encourage tourist or business expansion?
2. Benefit to the community - Will this project/event benefit Kent as whole? Will it provide a positive economic impact to multiple sectors of the community?
3. Innovation - Is this project unusual or unique? Does it promote Kent as an innovation hub from a business standpoint and reinforce Kent’s positive attributes? Does it move an existing program in a new direction?
4. Evidence of partnerships - What degree of collaboration does the project/event exhibit? Are multiple organizations across sectors working to make it happen?

Who May Apply for Lodging Tax Grants?

• 501(c)(3) and 501(c)(6) nonprofit organizations, including main street organizations, industry associations, lodging associations, or chambers of commerce
• Convention and visitors bureaus
• Destination marketing organizations
• Municipalities

Grant Application Guidelines

1. Organizations may submit more than one application each year, but there must be a separate application form for each project or activity
2. Funding requests are suggested to be at least $3,000 and not constitute more than half of the overall budget
3. A $5,000 annual seed fund is available to nonprofits for requests under the $3,000 minimum for eligible activities which may have growth potential
4. Requests for capital projects, or facilities requesting operating funds, must be located inside the Kent city limits. Non-profits are ineligible to receive funds for capital projects.
5. Special events/conferences/festivals:
   • Must be sponsored by a nonprofit or the City of Kent
   • Grant funds can be used for operational expenses, including marketing and promotion, but may not but may not be used for salaries and/or benefits for event organizers, or insurance. Funds may be used for event specific security staff, traffic control, etc.
   • Grant funds must be spent in 2025 or 2026.
   • For activities/events/conferences previously funded with Lodging Tax funds (in operation for more than three years), applications must expand or enhance the event, and be clearly defined and measurable.

Contracting Requirements 

• Organizations receiving Lodging Tax funds, apart from the City itself, are required to enter into an agreement with the City of Kent. The agreement will cover project goals, definition of eligible costs, specification of payment procedures, limits of City liability and legal requirements. Half of the grant funds will be provided once the agreement is executed. The remaining half will be reimbursed after the activity/event has concluded. Grantees must provide a reimbursement invoice, copies of receipts over $100, and a final results report. 
  • Reimbursements will be made within approximately 30-days.
  • Costs incurred prior to the grants being approved by the City Council and execution of the contract are not eligible for reimbursement.
  • The applicant must have liability insurance, in an amount commensurate with the risk of exposure of the project, and which endorses the City of Kent as an additional insured.
  • Funds awarded for year-round operation of a program or facility will be disbursed quarterly, except by alternate agreement.
  • All events and activities funded with Lodging Tax funds must list the City of Kent as a sponsor.
  • Grant recipients will feature either the City of Kent logo and web address (KentWA.gov) on business-related event marketing and promotional materials or the Visit Kent logo and web address (VisitKent.com) if the activity is for leisure or entertainment purposes.
  • Grantees must submit a final report and invoice with receipts at the end of the project/activity/event including the actual number of people traveling for business or pleasure in the following situations:
    • Travel away from business or residence and staying overnight in paid accommodations
    • Travel 50 miles or more, one way, from their business or residence for the day or overnight
    • Travel from another country or state

There are three positions open on the Lodging Tax Advisory Committee. Click here to fill out and submit your application for review and consideration.

Questions? 

• Contact Lodging Tax Advisory Committee Liaison, Michelle Wilmot at 253-275-7542.
• For general inquiries, email: LTAC@KentWA.gov , or call Rhonda Bylin at 253-856-5457.