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Posts by Judy Cox

JLARC Provides More Information on Lodging Tax Reporting Requirements

JLARC Provides More Information on Lodging Tax Reporting Requirements

November 5, 2013 by Judy Cox
Category: Lodging Tax (Hotel-Motel Tax)

The Joint Legislative and Review Committee (JLARC) has posted new information on its website regarding reporting requirements for the lodging tax...

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The Sun Is Still Shining: Most Uses of Lodging Tax Revenues are Preserved

The Sun Is Still Shining: Most Uses of Lodging Tax Revenues are Preserved

May 20, 2013 by Judy Cox
Category: Lodging Tax (Hotel-Motel Tax)

In a nutshell:  With the passage of ESHB 1253, all the current allowed uses of lodging tax funds have been preserved except one—lodging tax funds may no longer be spent on capital expenditures for tourism-related facilities owned by nonprofit organizations. In this bill, the...

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Be Aware and Beware  of Interest Rate Risk

Be Aware and Beware of Interest Rate Risk

April 11, 2013 by Judy Cox
Category: Financial Management

Last November, the Office of the State Treasurer published a memo titled “Looking for Yield in a Low Rate Environment: Risks to Avoid.” Five months later, we still have a “low rate environment,” and the advice given in that...

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Revisiting the “Uninterrupted Continuation” EMS Levy with an Informal Attorney General’s  Opinion

Revisiting the “Uninterrupted Continuation” EMS Levy with an Informal Attorney General’s Opinion

February 4, 2013 by Judy Cox
Category: Emergency Medical Services

On May 11, I wrote a blog post discussing new legislation (SB 5381, ch. 115, Laws of 2012) that makes it easier to renew an emergency medical services (EMS) levy.

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Can We Amend Our 2012 Budget after the Year Has Ended?(and Other Year-End Issues)

November 29, 2012 by Judy Cox
Category: Budgets and Budgeting

During the last couple weeks, our office has received some calls/emails about passing amendments to the 2012 budget during 2013. That got me thinking about an article that Toni Nelson wrote for our “Finance Advisor” column some years back. (For those of you who do not know her, Toni was the Small Cities Specialist for the Washington State Auditor's Office for 11 years and the Clerk/Treasurer for...

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The BUC Stops at the Bond Users Clearinghouse

August 7, 2012 by Judy Cox
Category: Debt

Every year when I work on our publication, Budget Suggestions, reading matter piles up.  When I turned to my stack last week, the first item I grabbed was The GO Report 2010: An Analysis of Local Government Outstanding General Obligation Debt from the Bond Users Clearinghouse (BUC) of the Washington State Department of Commerce.   This is always an interesting document and it had not...

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