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 2023-2024
RECOMMENDATION
title
Accept and instruct the Clerk of the Board to file the Napa Valley Tourism Improvement District (NVTID) Annual Report for Fiscal Year 2023-2024. (No Fiscal Impact; Discretionary)
body
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 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.
"The services in the Management District Plan are designed to provide targeted benefits directly to assessed lodging businesses...NVTID funds will be used exclusively to provide the specific benefit of increased room night sales directly to the payors."
Management District Plan - ? VI. Services (B)
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, the total Tourism Improvement District (TID) assessment, and the TID distributions mandated by the Plan. Jurisdictions are required to submit accounting detail to support the data provided in their financial reports.
The local governing committees (LGCs) are also req...
Click here for full text