Multiple Agency Fiscal Note Summary - 6592 SB, Tourism authorities
Summary
A Multiple Agency Fiscal Note Summary for 6592 SB, titled Tourism authorities, prepared by Ramona Nabors of OFM, followed by individual fiscal notes and a local government fiscal note. The summary lists estimated cash receipts as NONE and shows operating expenditures for the Joint Legislative Audit and Review Committee and the Department of Revenue, with totals of 136,500 in the 2019-21 column and 53,000 in the 2021-23 column. The local government note states that a TPA charge of $4.00 could lead to an annual increase of approximately $2,996,993 in revenue.
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“Multiple Agency Fiscal Note Summary - 6592 SB, Tourism authorities.”
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Multiple Agency Fiscal Note Summary
Bill Number: 6592 SB Title: Tourism authorities
Estimated Cash Receipts
NONE
Agency Name 2019-21 2021-23 2023-25
GF- State Total GF- State Total GF- State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other Non-zero but indeterminate cost and/or savings. Please see discussion.
Local Gov. Total
Estimated Operating Expenditures
Agency Name 2019-21 2021-23 2023-25
FTEs GF-State Total FTEs GF-State Total FTEs GF-State Total
Joint Legislative Audit .2 82,500 82,500 .1 15,100 15,100 .7 276,300 276,300
and Review Committee
Department of Revenue .3 54,000 54,000 .2 37,900 37,900 .1 17,200 17,200
Total $ 0.5 136,500 136,500 0.3 53,000 53,000 0.8 293,500 293,500
Estimated Capital Budget Expenditures
Agency Name 2019-21 2021-23 2023-25
FTEs Bonds Total FTEs Bonds Total FTEs Bonds Total
Joint Legislative Audit .0 0 0 .0 0 0 .0 0 0
and Review Committee
Department of Revenue .0 0 0 .0 0 0 .0 0 0
Total $ 0.0 0 0 0.0 0 0 0.0 0 0
Estimated Capital Budget Breakout
NONE
Prepared by: Ramona Nabors, OFM Phone: Date Published:
(360) 902-0547 Final 2/ 3/2020
FNPID: 59400
FNS029 Multi Agency rollup
Individual State Agency Fiscal Note
Bill Number: 6592 SB Title: Tourism authorities Agency: 014-Joint Legislative Audit
and Review Committee
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Operating Expenditures from:
FY 2020 FY 2021 2019-21 2021-23 2023-25
FTE Staff Years 0.0 0.4 0.2 0.1 0.7
Account
General Fund-State 001-1 0 82,500 82,500 15,100 276,300
Total $ 0 82,500 82,500 15,100 276,300
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Clinton McCarthy Phone: 360-786-7319 Date: 01/23/2020
Agency Preparation: Rebecca Connolly Phone: 360-786-5175 Date: 01/27/2020
Agency Approval: Keenan Konopaski Phone: 360-786-5187 Date: 01/27/2020
OFM Review: Linda Hamilton Phone: (360) 902-0556 Date: 01/28/2020
Form FN (Rev 1/00) 157,057.00 Request # 24-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 6592 SB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Briefly describe by section number, the significant provisions of the bill, and any related workload or policy assumptions, that have revenue or
expenditure impact on the responding agency.
The bill makes the following changes to the tourism promotion area (TPA) statute:
• Removes the requirement that counties have a minimum population of 40,000.
• Defines “tourist” as a person that travels to a place fifty miles or more from the person's place of residence
or business primarily for overnight stays in paid accommodations.
• Changes the maximum tourism promotion area lodging charge from two dollars to five dollars per night.
• Specifies that revenue from the charge must be used to promote tourism that increases the number of tourists
to the area.
• Provides a mechanism for lodging businesses within the tourism promotion area to petition for removing the
charge if they believe the charges are not increasing the number of tourists.
The Joint Legislative Audit and Review Committee must complete a sunset review (chapter 43.131 RCW) of the
additional tourism promotion area charge by January 1, 2024. The review must:
(a) Analyze how tourism promotion area charge funds were used during the five-year period.
(b) Identify additional marketing and promotional measures conducted or purchased with additional funds
beyond the current charge.
(c) Assess whether additional tourism promotion area charges above two dollars contributed to an actual
increase in the number of tourists to each tourism promotion area.
(d) Assess the average additional cost per visit per tourist due to additional tourism promotion area charges
above two dollars.
(e) Analyze tourists gained and lost in tourism promotion areas where the charge was removed during the
five-year period.
The additional tourism promotion area charge is terminated effective July 1, 2025. The remaining sections are
terminated effective July 1, 2026.
II. B - Cash receipts Impact
Briefly describe and quantify the cash receipts impact of the legislation on the responding agency, identifying the cash receipts provisions by section
number and when appropriate the detail of the revenue sources. Briefly describe the factual basis of the assumptions and the method by which the
cash receipts impact is derived. Explain how workload assumptions translate into estimates. Distinguish between one time and ongoing functions.
II. C - Expenditures
Briefly describe the agency expenditures necessary to implement this legislation (or savings resulting from this legislation), identifying by section
number the provisions of the legislation that result in the expenditures (or savings). Briefly describe the factual basis of the assumptions and the
method by which the expenditure impact is derived. Explain how workload assumptions translate into cost estimates. Distinguish between one time
and ongoing functions.
Department of Revenue data indicates there are currently 60 tourism promotion areas (TPA). Some cities and
counties have more than one TPA, and some do not charge the maximum amount. The bill would increase the
number of cities and counties that would be eligible to participate.
The study is due by January 1, 2024.
• In 2020, JLARC staff would develop a data collection system, with input from municipalities and the
Department of Revenue. Staff also would work to identify and collect baseline data regarding TPA revenue and
expenditures, tourist volume, and marketing activities. JLARC staff will work with a consultant to identify
appropriate methodologies to assess whether additional tourism promotion area charges above two dollars
contributed to an actual increase in the number of tourists.
Tourism authorities 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 157,057.00 Request # 24-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 6592 SB
• In 2021 and 2022, JLARC staff will work to ensure that municipalities are able to provide the data needed
for the study.
• JLARC staff would collect any remaining data and, with assistance from the consultant, conduct the analysis
during 2023.
Based on the timing, JLARC staff assume that there will be 2.5 years of data available for the analysis.
JLARC estimates its costs to be divided between a) JLARC staff costs, and b) the costs associated with engaging
external experts to assist JLARC staff in completing its assignment.
a) JLARC estimates its costs based on audit months (approximately $20,100 per audit month). JLARC estimates
it will take 16 audit months to complete the assignment required by this bill.
b) Consultant Costs: JLARC anticipates engaging consultant(s) to assist with determining whether additional
tourism promotion area charges contribute to an actual increase in the number of tourists. We estimate consultant
costs of $52,000.
JLARC assumes comparable consultant efforts and costs made available for previous studies, and estimated costs
reflect JLARC’s recent experience in contracting with external entities for similar work.
JLARC ASSUMES THAT THE ASSIGNMENT IN THIS PROPOSED BILL MAY REQUIRE ADDITIONAL
RESOURCES. JLARC WILL ASSESS ALL OF THE ASSIGNMENTS MANDATED IN THE 2020
LEGISLATIVE SESSION. BASED ON ALL LEGISLATION THAT IS PASSED, JLARC MAY
SUBSEQUENTLY DETERMINE THAT IT CAN ABSORB THE COSTS FOR THIS PROPOSED BILL IN ITS
BASE BUDGET, IF THE WORKLOAD OF OTHER ENACTED LEGISLATION DOES NOT EXCEED
CURRENT STAFFING LEVELS.
HOWEVER, ADDITIONAL RESOURCES TO COVER CONSULTANT COSTS OF $52,000 WOULD NEED
TO BE PROVIDED.
JLARC Audit Months: JLARC calculates its staff resources in "Audit Months" to estimate the time and effort to
undertake and complete its studies. An "Audit Month" reflects a JLARC analyst’s time for a month, together
with related administrative, support, and goods/services costs. JLARC’s anticipated 2019-21 costs are calculated
at approximately $20,100 per audit month.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
Account Account Title Type FY 2020 FY 2021 2019-21 2021-23 2023-25
001-1 General Fund State 0 82,500 82,500 15,100 276,300
Total $ 0 82,500 82,500 15,100 276,300
Tourism authorities 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 157,057.00 Request # 24-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 6592 SB
III. B - Expenditures by Object Or Purpose
FY 2020 FY 2021 2019-21 2021-23 2023-25
FTE Staff Years 0.4 0.2 0.1 0.7
A-Salaries and Wages 43,800 43,800 9,400 146,900
B-Employee Benefits 14,000 14,000 3,000 47,000
C-Professional Service Contracts 12,000 12,000 40,000
E-Goods and Other Services 11,600 11,600 2,500 38,800
G-Travel 1,100 1,100 200 3,600
J-Capital Outlays
M-Inter Agency/Fund Transfers
N-Grants, Benefits & Client Services
P-Debt Service
S-Interagency Reimbursements
T-Intra-Agency Reimbursements
9-
Total $ 0 82,500 82,500 15,100 276,300
III. C - Operating FTE Detail: List FTEs by classification and corresponding annual compensation. Totals need to agree with total FTEs in
Part I and Part IIIA
Job Classification Salary FY 2020 FY 2021 2019-21 2021-23 2023-25
Research Analyst 111,051 0.3 0.2 0.1 0.5
Support staff 77,705 0.1 0.1 0.3
Total FTEs 0.4 0.2 0.1 0.7
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Identify acquisition and construction costs not reflected elsewhere on the fiscal note and describe potential financing methods
NONE
Part V: New Rule Making Required
Tourism authorities 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 157,057.00 Request # 24-1
FNS063 Individual State Agency Fiscal Note 4 Bill # 6592 SB
Department of Revenue Fiscal Note
Bill Number: 6592 SB Title: Tourism authorities Agency: 140-Department of
Revenue
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Expenditures from:
FY 2020 FY 2021 2019-21 2021-23 2023-25
FTE Staff Years 0.2 0.4 0.3 0.2 0.1
Account
GF-STATE-State 001-1 19,700 34,300 54,000 37,900 17,200
Total $ 19,700 34,300 54,000 37,900 17,200
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
form Parts I-V.
X If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
X Capital budget impact, complete Part IV.
X Requires new rule making, complete Part V.
Legislative Contact: Clinton McCarthy Phone: 360-786-7319 Date: 01/23/2020
Agency Preparation: Diana Tibbetts Phone: 360-534-1520 Date: 01/31/2020
Agency Approval: Don Gutmann Phone: 360-534-1510 Date: 01/31/2020
OFM Review: Ramona Nabors Phone: (360) 902-0547 Date: 02/03/2020
Request # 6592-1-1
Form FN (Rev 1/00) 157,865.00 1 Bill # 6592 SB
FNS062 Department of Revenue Fiscal Note
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Briefly describe, by section number, the significant provisions of the bill, and any related workload or policy assumptions, that have revenue or
expenditure impact on the responding agency.
CURRENT LAW:
Any county with a population greater than 40,000 and less than 1 million, and any city within such a county, including
unclassified cities or towns operating under special charters may charge a fee for tourism promotion purposes.
Jurisdictions in a county with a population of 1 million or more may also charge a tourism promotion fee, but only where
two or more jurisdictions are acting jointly as a legislative authority under an inter-local agreement. There is an exception
for a city located in a county with a population of 1 million or more, incorporated after January 1990, and containing a
population greater than 89,000 is considered the legislative authority and is not required to enter into an inter-local
agreement with another jurisdiction located within the same county.
The tourism promotion area fee is limited to $2 per night.
Proposed Law:
- Removes the 40,000 population threshold to allow all county to levy a tourism promotion fee.
- Defines "tourist" as a person that travels to a place fifty miles away or more one way by driving distance from the
person's place of residence or business primarily for overnight stays in paid accommodations.
- Increases the tourism promotion fee to $5 dollars per night.
- Allows lodging businesses that believe that the tourism promotion area charges are not having a significant economic
impact by increasing the actual number of tourists to the area to petition the legislative authority to remove the charge.
EFFECTIVE DATE:
The bill takes effect 90 days after final adjournment of the session in which it is enacted.
II. B - Cash receipts Impact
Briefly describe and quantify the cash receipts impact of the legislation on the responding agency, identifying the cash receipts provisions by section
number and when appropriate the detail of the revenue sources. Briefly describe the factual basis of the assumptions and the method by which the
cash receipts impact is derived. Explain how workload assumptions translate into estimates. Distinguish between one time and ongoing functions.
This legislation results in no revenue impact to taxes administered by the Department of Revenue.
The local impact is unknown. Currently jurisdictions in 26 counties are eligible to levy a tourism promotion fee.
Seventeen jurisdictions levy a tourism promotion fee. It is unknown which new jurisdictions would choose to levy a
tourism promotion fee as well as which group of businesses may petition their legislative authority to remove the charge.
II. C - Expenditures
Briefly describe the agency expenditures necessary to implement this legislation (or savings resulting from this legislation), identifying by section
number the provisions of the legislation that result in the expenditures (or savings). Briefly describe the factual basis of the assumptions and the method
by which the expenditure impact is derived. Explain how workload assumptions translate into cost estimates. Distinguish between one time and
ongoing functions.
ASSUMPTIONS:
- Expenditures for this legislation are based on the addition of 10 new Tourism Promotion Areas (TPA).
- An unknown number of existing TPAs will adjust their rates.
- Actual costs will be dependent upon how many jurisdictions begin a new TPA or increase the rate in existing TPAs.
- It is unknown whether any TPAs will stop imposing tax. If the tax is ended it’s assumed the Department of Revenue
(Department) will have sufficient time to make system changes and notify businesses. The Department will incur additional
costs, not included in this estimate, to make these changes.
FIRST YEAR COSTS:
Request # 6592-1-1
Form FN (Rev 1/00) 157,865.00 2 Bill # 6592 SB
FNS062 Department of Revenue Fiscal Note
The Department will incur total costs of $19,700 in Fiscal Year 2020. These costs include:
Labor Costs - Time and effort equates to 0.2 FTE.
- Create a Special Notice and identify publications and information that needs to be created or updated on the
Department’s website.
- Respond to letter ruling requests, email inquiries, and more difficult call backs from the telephone information center.
SECOND YEAR COSTS:
The Department will incur total costs of $34,300 in Fiscal Year 2021. These costs include:
Labor Costs - Time and effort equates to 0.37 FTE.
- Test and verify computer system changes to add new TPA locations codes and adjust rates for others.
- Update mapping for new location areas and rates.
- Answer phone calls from local jurisdictions and taxpayers regarding the changes to TPA locations and tax rates.
- Review lodging reporting and funding reports to monitor collections and tax distributions.
- Amend one administrative rule.
THIRD YEAR COSTS:
The Department will incur total costs of $29,300 in Fiscal Year 2022. These costs include:
Labor Costs - Time and effort equates to 0.3 FTE.
- Test and verify computer system changes to add new TPA locations codes and adjust rates for others.
- Answer phone calls from local jurisdictions and taxpayers regarding the changes to TPA locations and tax rates.
- Review lodging reporting and funding reports to monitor collections and tax distributions.
ONGOING COSTS:
Ongoing costs for Fiscal Year 2023 equal $8,600 and include similar activities described in the third year costs. Time and
effort equates to 0.1 FTE.
Part III: Expenditure Detail
III. A - Expenditures by Object Or Purpose
FY 2020 FY 2021 2019-21 2021-23 2023-25
FTE Staff Years 0.2 0.4 0.3 0.2 0.1
A-Salaries and Wages 12,500 21,800 34,300 25,400 11,600
B-Employee Benefits 3,700 6,600 10,300 7,600 3,400
E-Goods and Other Services 2,200 3,700 5,900 4,100 1,800
J-Capital Outlays 1,300 2,200 3,500 800 400
Total $ $19,700 $34,300 $54,000 $37,900 $17,200
Request # 6592-1-1
Form FN (Rev 1/00) 157,865.00 3 Bill # 6592 SB
FNS062 Department of Revenue Fiscal Note
III. B - Detail: List FTEs by classification and corresponding annual compensation. Totals need to agree with total FTEs in Part I
and Part IIIA
Job Classification Salary FY 2020 FY 2021 2019-21 2021-23 2023-25
EMS BAND 4 119,061 0.0 0.0
EXCISE TAX EX 3 57,948 0.1 0.1 0.1 0.1
MGMT ANALYST3 59,436 0.0 0.0
MGMT ANALYST4 68,892 0.2 0.1 0.1
TAX INFO SPEC 4 62,460 0.2 0.1
TAX POLICY SP 2 70,632 0.0 0.0
TAX POLICY SP 3 79,944 0.0 0.0
TAX POLICY SP 4 86,064 0.0 0.0
WMS BAND 3 101,257 0.0 0.0
Total FTEs 0.2 0.4 0.3 0.2 0.1
III. C - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
NONE
None.
Part V: New Rule Making Required
Identify provisions of the measure that require the agency to adopt new administrative rules or repeal/revise existing rules.
Should this legislation become law, the Department will use the expedited rule-making process to amend WAC 458-20-,
titled: “Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar
lodging businesses”. Persons affected by this rule-making would include counties and cities that impose the charge for a
TPA.
Request # 6592-1-1
Form FN (Rev 1/00) 157,865.00 4 Bill # 6592 SB
FNS062 Department of Revenue Fiscal Note
LOCAL GOVERNMENT FISCAL NOTE
Department of Commerce
Bill Number: 6592 SB Title: Tourism authorities
Part I: Jurisdiction-Location, type or status of political subdivision defines range of fiscal impacts.
Legislation Impacts:
X Cities: All cities and towns that choose to levy the TPA charge increase could have an indeterminate revenue increase.
X Counties: All counties that choose to levy the TPA charge increase could have an indeterminate revenue increase.
Special Districts:
Specific jurisdictions only:
Variance occurs due to:
Part II: Estimates
No fiscal impacts.
Expenditures represent one-time costs:
Legislation provides local option:
X Key variables cannot be estimated with certainty at this time: Number of counties, cities and towns that would choose to increase
TPA charges; how many TPAs would be created if the 40,000
population requirement was eliminated;
Estimated revenue impacts to:
Non-zero but indeterminate cost and/or savings. Please see discussion.
Estimated expenditure impacts to:
None
Part III: Preparation and Approval
Fiscal Note Analyst: Ellen Hatleberg Phone: 360-725-3086 Date: 01/30/2020
Leg. Committee Contact: Clinton McCarthy Phone: 360-786-7319 Date: 01/23/2020
Agency Approval: Alice Zillah Phone: 360-725-5035 Date: 01/30/2020
OFM Review: Ramona Nabors Phone: (360) 902-0547 Date: 02/03/2020
Page 1 of 2 Bill Number: 6592 SB
FNS060 Local Government Fiscal Note
Part IV: Analysis
A. SUMMARY OF BILL
Provide a clear, succinct description of the bill with an emphasis on how it impacts local government .
SECTION 1 amends RCW 35.101.010 (Tourism Promotion Areas - Definitions) the definition of a legislative authority of any counties ,
cities and towns (including unclassified cities or towns operating under special charters) to remove the requirement of a minimum
population of 40,000 to participate. A tourist is also defined as a person that travels to a place 50 miles away or more by driving from their
place of residence or business.
SECTION 2 amends RCW 35.101.050 (TPAs: Lodging charge—Limitations) the tourism promotion area (TPA) lodging charge maximum
for lodging business located in the area to have an allowable rate limit of $5 .00 per night of stay instead of the previous $2.00 limit.
SECTION 3 amends RCW 35.101.130 (TPAs: Legislative authority has sole discretion concerning use for tourism promotion—Contracts
for operation of area) to require that revenue from the charge must be used to promote tourism that increases the number of tourists to the
area. It also allows lodging businesses to petition the legislative authority to remove the charge if they believe that the charges are not
increasing the actual number of tourists to the area (not leading to a significant increase in revenue). The legislative authority must within
30 days, remove the charge if a petition is signed by all the lodging businesses within the area and consider removal if a petition is signed
by a majority of these businesses.
B. SUMMARY OF EXPENDITURE IMPACTS
Briefly describe and quantify the expenditure impacts of the legislation on local governments , identifying the expenditure provisions by
section number, and when appropriate, the detail of expenditures. Delineate between city, county and special district impacts.
This legislation would result in no expenditure impacts for local governments, because they have the option to choose to participate.
C. SUMMARY OF REVENUE IMPACTS
Briefly describe and quantify the revenue impacts of the legislation on local governments , identifying the revenue provisions by section
number, and when appropriate, the detail of revenue sources. Delineate between city, county and special district impacts.
This legislation would result in an indeterminate revenue increase for local governments that choose to levy the TPA charge increase . The
number of counties, cities and towns that would choose to increase TPA charges are unknown . Also unknown is how many TPAs would be
created if the 40,000 population requirement was eliminated. However, these factors combined could lead to significant increases in
revenue for counties, cities and towns.
The Department of Revenue’s Lodging Information Rates and Changes for January 1 through March 31 , 2020, identifies that there are
currently nine TPAs with 60 participating municipalities. Of these 60, 45% charge the current maximum rate of $2.00, 30% charge $1.00,
and 22% charge $0.50. According to estimates by Dean Runyan Associates, in 2018 TPAs brought in a revenue of $14.6 million.
Snohomish and Spokane Counties both anticipate that the option to increase TPA charges will lead to increased TPA charges and revenue
increases in future years.
For illustrative purposes, in 2019 Spokane County brought in and estimated $2,996,993 of revenue from TPA charges. It is projected that
fee increases if in future years, the charge is increased to $3.00, it is estimated to bring in
A TPA charge of $3.00 could lead to an annual increase of approximately $1,498,497 in revenue.
A TPA charge of $4.00 could lead to an annual increase of approximately $2,996,993 in revenue.
A TPA charge of $5.00 could lead to an annual increase of approximately $4,495,490 in revenue.
SOURCES:
Dean Runyan Associates, Washington State Travel Impacts & Visitor Volume 2010 - 2018p, May 2019,
http://www.deanrunyan.com/doc_library/WAStImp.pdf
Washington State Department of Revenue
Washington State Department of Revenue’s Lodging Information Rates and Changes : Effective January 1 through March 31, 2020,
https://dor.wa.gov/sites/default/files/legacy/Docs/forms/ExcsTx/Lodging/LodgingFlyer_20_Q1.pdf
Visit Spokane
Snohomish County
Page 2 of 2 Bill Number: 6592 SB
FNS060 Local Government Fiscal Note
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