TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Napa Valley Tourism Improvement District Review for the Period of July 1, 2024 -June 30, 2025
RECOMMENDATION
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Accept and instruct Clerk of the Board to file the Napa Valley Tourism Improvement District (NVTID) annual review for the period of July 1, 2024 - June 30, 2025. (No Fiscal Impact)
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BACKGROUND
On January 19, 2010, at the request of Napa Valley lodging owners, the Napa County Board of Supervisors adopted Resolution No. 2010-07, establishing the Napa Valley Tourism Improvement District (NVTID), regulated through the adoption of the Management District Plan (Plan) requiring the jurisdictions to collect a 2% assessment on gross short-term room rental revenues from the lodging establishments. The collected revenue is then distributed according to the Management District Plan for the purpose of promoting tourism and providing services that increase room night sales. A revised Plan was adopted by the Board of Supervisors in 2025 for another 10-year term.
As outlined in Section VI - Governance of the Management District Plan, the Napa County Auditor-Controller (ACO) is authorized to review the Tourism Improvement District assessment collections and disbursements for the jurisdictions of Calistoga, St. Helena, Yountville, City of Napa, American Canyon, and Unincorporated County. Upon completion of the review, a report is presented to the Board of Supervisors at least annually.
To facilitate the ACO review, each jurisdiction is required to submit a single-page financial report that includes the following:
• Total Transient Occupancy Tax (TOT) collected for the period under review
• Total TID assessment collected
• Disbursements for 74%, 25%, and 1% of TID mandated by the Plan
In addition, the local governing committees must provide a single-page financial report detailing revenue and expenses for the 25% disbursement of TID, which includes:
• The Budget vs. Actuals as approved
• Minutes from committee meetings that demonstrate approval of the annual budget and all expenditures
The jurisdictions and LGCs were requested to provide financial reports for the period of July 1, 2024 - June 30, 2025.
Requested Action: Accept and file the NVTID Annual Report for Fiscal Year 2024-2025.
FISCAL IMPACT
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Is there a Fiscal Impact? |
No |
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Is it Mandatory or Discretionary? |
Discretionary |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.