I have taken the liberty of cross posting this recent message from H-Public.
My apologies for any inconvenience or if I am over stepping any bounds.



> Thanks to Rebecca Conard at Middle Tennessee State Univ.
> for providing this item.
>
> D. Vanderstel
> H-PUBLIC Moderator
>
>
> Sue Blakey wrote:
>>
>> On several occasions, the list has addressed/discussed cultural heritage
>> tourism. We are a small town-owned museum/folk center in Thermopolis,
>> Wyoming, involved in a court case that could have far-reaching ramifications
>> for museums/folk centers. At issue is whether a public museum/folk center
>> can be involved in tourism and remain a non-taxable entity. We have reason
>> to believe we are being used as a test case that would open the doors for
>> similar cases in all states. The end result could be that public museums
>> would be taxed if they are involved in activities that attract tourists to
>> their area.
>>
>> In our original proposal for a federal downtown revitalization grant to help
>> establish the museum four years ago, we stated that we expected to attract
>> additional tourists to the area. This was listed as an important point since
>> some of the government monies were given for that purpose.
>>
>> However we also view ourselves as a community resource -- we have offered
>> classes for all ages; brought in speakers in arts, humanities and natural
>> sciences; held quilt retreats, quilt shows, natural history exhibits and
>> textile exhibits. We offer guided tours for all school groups, and are
>> working on educational materials for teachers on the web.
>>
>> The county assessor has determined that our statement that we plan to
>> attract tourists means that we are an economic development project and thus
>> subject to taxes. The town maintains that we are a community center,
>> educational entity and government entity and should not be taxed. The county
>> assessor's contention is that a legitimate public museum does not engage in
>> attracting tourists. The county assessor lost the case in the local court,
>> appealed and lost in regional court. Now she has appealed to the State
>> Supreme Court, and we must again defend our position. We have been told that
>> the assessor will continue to file every year until they win.
>>
>> I do not believe that attracting tourists is exclusive of providing
>> education or community activities or running a museum or folk center. Until
>> now, our contention has been that we have done a great deal of community
>> programming which qualifies us for exemption. We have not brought up the
>> issue of cultural heritage tourism. I have now been asked to provide more
>> details about cultural heritage tourism and be prepared to discuss the
>> trend, its importance and acceptance in the museum/folk center field. How
>> accepted is the concept of cultural heritage tourism? Are there really
>> museums today that do not try to attract tourists? Are there any documents
>> that might help us support the fact that we should not be taxed for
>> attracting tourists as long as we are also living up to our community's
>> needs? Where do we turn for help on this?
>>
>> I would welcome advice or correspondence. Please feel free to contact me
>> off-line. Thank you.
>
>> Ellen Sue Blakey,
> Old West Wax Museum/Dancing Bear Folk Center,
> Thermopolis, Wyoming
>> ph: 307 864 3391 (home office)
>> fx: 307 864 3582
>> [log in to unmask]
>
>

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