TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Susan MacDonald, Internal Audit
SUBJECT: Napa Valley Tourism Improvement District Annual Report for Fiscal Year 2022-2023
RECOMMENDATION
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Accept and instruct Clerk of the Board to file the Napa Valley Tourism Improvement District Annual Report for Fiscal Year 2022-2023. (Fiscal Impact: None, Discretionary)
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BACKGROUND
On January 19, 2010, the Napa County Board of Supervisors adopted Resolution No. 2010-07 to begin proceedings "to form the Napa Valley Tourism Business Improvement District (NVTBID), in accordance with the Property and Business Improvement District Law of 1994", as requested by tourism business owners providing lodging located throughout the unincorporated County and the cities of American Canyon, Calistoga, St. Helena, Napa, and the town of Yountville. The 1994 law allows for the creation of benefit assessments within specific geographic areas.
As a result of the request and passage of the 2010 Resolution, the Napa Valley Tourism Improvement District (NVTID) was established with a five-year term and regulated through the adoption of the Management District Plan by the Board of Supervisors, requiring the jurisdictions to collect a 2% assessment of gross short-term room rental revenues from the lodging establishments and then distribute the revenue according to the Management District Plan for the purpose of promoting tourism and providing services that increase room night sales. The Board of Supervisors renewed the NVTID in 2014 to extend from June 2015 - June 2025.
Per the Management District Plan (Plan), Section VII - Governance, the Napa County Auditor-Controller conducts an annual review of each jurisdiction's reconciliation of TID collections and disbursements and presents the findings to the Board of Supervisors. The jurisdictions are requested to complete a single-page financial report which provides total Transient Occupancy Tax (TOT) collected, t...
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