(A) Special fund. The Tax Administrator shall deposit all money collected pursuant to this subchapter within the Transient Hotel/Motel Tax Fund. One-half of the revenue received shall be a General Fund resource. In times of emergency or significant economic downturn, the City Council may modify, i.e., increase, this resource amount to support General Fund activities in the current fiscal year. Furthermore, the City Council may cause the temporary suspension of funds, except for public police protection, allocated to the following activities in the current fiscal year as well. Absent modification/suspension by the City Council, the remaining one-half is to be used for the following activities within the city:
(1) Operation/maintenance of public parking;
(2) Parking lot purchase/construction;
(3) City Hall rehabilitation;
(4) Tourism promotion advertising;
(5) Economic development;
(6) Public police protection; and
(7) Beautification.
(B) Two percent tax increase. House Bill 2267, passed by the 2003 State Legislature, changed the law regarding transient room effective July 2, 2003, establishing a set formula for the allocation of new or increased local lodging taxes. As of November 4, 2004, the transient room tax shall be increased by 2% thus increasing it from 7% to 9%. The additional 2% increase shall be utilized in the following manner:
(1) Seventy percent of the increased transient room tax shall be used for tourism promotion or tourism-related facilities. A TOURISM-RELATED FACILITY means real property that has a useful life of ten or more years and that is used to support tourism and to accommodate tourist activities. Tourism-related facility includes a conference center, convention center and visitor information center.
(2) Thirty percent of the increased transient room tax is unrestricted and may be used to fund city services, and/or it may be used to fund the maintenance and repair of tourism-related facilities.
(C) One percent tax increase. As of August 1, 2010, the transient room tax shall be increased an additional 1% thus increasing it from 9% to 10%. This additional 1% increase shall be utilized in the following manner: 100% of the increase in transient room tax shall be used to solely support the Tillamook Area Chamber of Commerce.
(Prior Code, § 35.029) (Ord. 893, passed 5-23-1977; Ord. 1118, passed 9-3-1991; Ord. 1190, passed 4-19-2004; Ord. 1196, passed 10-4-2004; Ord. 1250, passed 6-21-2010; Ord. 1324, passed 12-5-2016)