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SR 08-23-2016 8A Ci ty Council Report City Council Meeting : August 23, 2016 Agenda Item: 8.A 1 of 6 To: Mayor and City Council From: Andy Agle, Director , Housing and Economic Development, Economic Development Division Subject: Santa Monica Tourism Marketing District Renewal Recommended Action Staff recommends that the City Council: 1) Accept petitions submitted by hotels within Santa Monica to renew the Tourism Marketing District; 2) Certify that there are sufficient petitions from more than 50 percent of the lodging businesses to be assessed; and 3) Adopt a Resolution of Intention to extend the term of the Tourism Marketing District . Executive Summary Tourism is a mainstay sector of the Santa Monica economy and the Transient Occupancy Tax (TOT) has long been a significant General Fund revenue stream that supports basic City services and functions. I n FY 2015 -16, the TOT generated approximately $51 million of revenue to the City . Santa Monica Travel and Tourism (SMTT), formerly known as the Santa Monica Convention and Visitors Bureau, has promot ed travel and tourism to Santa Monica since 1982 in suppo rt of the City’s goals. Significant f unding for SMTT’s marketing efforts is provided thro ugh assessments generated from the Santa Monica Tourism Marketing District (SMTMD) which was established in 2012 and ends in 2017 . SMTT seeks renewal of the Tourism Marketing District as recommended in the S MTMD Management District Plan (Attachment A) in order to continue to fund enhanced marketing and sales promotion efforts that provide benefits to the Santa Monica hospitality sector and the City . The proposed renew al term would continue the SMTMD for an additional nine and one -half years . Background The goal of the Santa Monica Tourism Marketing District (S MTMD) is to continue to develop Santa Monica as a brand, promote the City as a tourism destination , and incre ase overnight lodging stays in Santa Monica through marketing and tourism promotion efforts. In 2012, Council approved the establishment of the SMTMD to support Santa Monica Travel and Tourism’s (SMTT ) mission to increase visitor 2 of 6 expenditures, tourism rev enues , and local employment opportunities . The current SMTMD has a five -year term, that beg an on January 1, 2013 and end s on December 31, 2017. In order to begin the process of renewing the Santa Monica Tourism Marketing District , Santa Monica hotel own ers who represent more than 50 percent of the proposed assessments must submit a written petition in support of the renewal to the City along with the Management District Plan. SMTT issued petitions to begin the process and has submitted favorable petitio ns represent ing 70 percent of the assessments to be levied within the proposed district (Attachment B ). To facilitate the extension of the SMTMD, Council must adopt the attached Resolution of Intention (Attachment C ). If the Council approves a Resolutio n of Intention, a Notice of Public Hearing would be posted for 45 days and mailed to all Santa Monica lodging - business owners that would be subject to the special assessment. The affected business owners would have an opportunity in the 45 -day period prior to the final hearing to protest the renewal of the district. The protest must be in writing, and presented to the City Clerk on or before the public hearing date. A public meeting would be held on October 25, 2016, and a final hearing on November 1 , 201 6. If there is a majority written protest, the SMTMD would not be renewed . If there is no majority written protest, the Council may adopt a resolution renewing the SMTMD at the public hearing. Discussion Since its inception, SMTMD funds have been invest ed to enhance business development programs to broaden international target markets of the United Kingdom, Australia, Brazil, France, Germany and domestic markets in California and nationally in North America. The additional investment in public relations media ha s also expanded international awareness and recognition of Santa Monica as a tourism destination. Over the last ten years, transient occupancy taxes (TOT ) collected by the City ha ve increased at a compound average annual growth rate of 7.8 percent (Attachment D). Th e strong 3 of 6 growth rate of TOT revenue can be correlated with the success of SMTT’s tourism marketing efforts and the associated funding provided by the SMTMD. SMTT propos es to renew the SMTMD for a nine and one -half year term to continue enhanced international marketing efforts. The proposed term for the SMTMD is designed to align SMTMD’s calendar -year operating period with the fiscal -year operating period of SMTT. The main components of the recommended SMTMD extension, as outlined in the SMTMD Management District Plan (Attachment A), are summarized as follows: Location: The proposed SMTMD renewal includes all lodging businesses located within the boundaries of the City of Santa Monica with an average daily room rate of $100 and above. L odging businesses with an average rate less than $100 would not be included in the district or assessed. To date , the boundary includes 32 qualifying lodging businesses (Attachment E). Services: Marketing and sales promotions efforts aim to increase tou rism and to market Santa Monica lodging businesses as tourist, meeting , and event destinations. Budget: The SMTMD annual operating budget is estimated to average approximately $4,450,000 annually during its nine and one -half year operation. SMTMD assess ment funds are intended to supplement, not supplant existing funding for tourism marketing. Cost : The assessment is a fixed rate , per occupied room , per night. Based on the benefit received, assessments would not be collected on stays of more than 30 co nsecutive days, nor on stays which are pursuant to contracts or written agreements which were executed prior to January 1, 2013, regardless of the date of the stay. The amount charged per occupied room , per night , is based on the businesses’ average daily rate from the previous year. Lodging businesses with an average daily rate less than $100 would not be included in the district or assessed. The proposed 4 of 6 SMTMD assessment rates are: Average Daily Rate Assessment Per Room Night $100 to $200 $3.25 $200 to $300 $4.25 Over $300 $5.25 The assessment rates may be subject to an annual increase of no more than $0.25 per category per year. The amount of the assessment, if directly passed on to hotel guests, would be disclosed in advance and separately stat ed from the amount of lodging fee charged and any other applicable taxes, and each guest would receive a receipt for payment from the business. The assessment would be described as the “Tourism Marketing District Assessment” or “SMTMD Assessment” on the gu est’s documentation. Renewal: SMTMD renewal requires submittal of petitions from lodging businesses representing more than 50 percent of the total annual assessment followed by a Council hearing and an opportunity for a written protest. The assessed lodg ing -business owners would receive notice of the public hearing by mail. If there is a majority written protest, the SMTMD c ould not be renewed. Duration: The proposed extension of the SMTMD w ould have a nine -and -one -half - year term beginning January 1, 2 018 and ending June 30, 2027. Once per year beginning on the anniversary date of the renewal of the district , there would be a 30 -day period in which business owners paying more than 50 percent of the assessment may protest and request disestablishment of the district. Collection: The City would continue to be responsible for collecting the assessment 5 of 6 on a monthly basis (including any delinquencies, penalties , and interest) from each lodging business located in the boundaries of the SMTMD. The City would f orward the assessments on a monthly basis (less an administrati ve fee charged once per year ) to the SMTT. Governance: The SMTT would continue to serve as the Owners’ Association for the SMTMD with a standing advisory committee, known as the “SMTMD hotel committee ,” which would be responsible for making recommendations to the SMTT Board regarding SMTMD funds and programs. The SMTMD hotel committee would have between four and nine members, of which at least four would be representatives of assessed lodging businesses. The SMTMD hotel committee would continue to be responsible for making recommendations to the SMTT board regarding SMTMD funds and programs. SMTT would continue to prepare and present an annual report to the Council pursuant to Streets and High ways Code section 36650. The annual report would include a summary of any proposed changes in the boundaries of the improvement district or in any benefit zones or classification of businesses within the district; a description of the improvements and acti vities to be provided for that year; and an estimate of the cost of providing the improvements and activities for that year. Commission Action The FY 2018 -2027 SMTMD Management District Plan was presented to the SMTT Board of Directors at its May 11, 201 6 meeting and approved on July 19, 2016. Next Steps If Council adopt s the Resolution of Intention, a public meeting would be scheduled for October 25, 2016, and a final hearing and Resolution of Formation would be scheduled for November 1 , 2016. If the SMTMD term is extended , collection of assessments would begin January 1, 2018. 6 of 6 Financial Impacts and Budget Actions There is no immediate financial impact or budget action necessary as a result of the recommended action . Prepared By: Nia Tang, Senior D evelopment Analyst Approved Forwarded to Council Attachments: A. Attachment A - SMTMD MDP 8 -10 -16 Clean B. Attachment B - SMTMD Petitions Received 2016 C. Attachment C - Resolution of Intent TMD D. Attachment D - Historical TOT E. Attachment E - Qualifying Hote ls 2018 -2027 August 10 , 2016 Prepared pursuant to the Property and Business Improvement District Law of 1994, Streets and Highways Code section 36600 et seq. SANTA MONICA TOURISM MARKETING DISTRICT MANAGEMENT DISTRICT PLAN CONTENTS I. OVERVIEW ........................................................................................................................................ 2 II. ACCOMLISHMENTS ....................................................................................................................... 4 III. BACKG ROUND ................................................................................................................................ 6 IV. BOUNDARY ....................................................................................................................................... 7 V. BUDGET AND SERVICES ............................................................................................................. 8 A. Annual Service Plan ............................................................................................................ 8 B. Annual Budget .................................................................................................................... 9 C. California Constitutional Compliance .............................................................................. 10 D. Assessment ........................................................................................................................ 12 E. Penalties and Interest ........................................................................................................ 13 F. Time and Manner for Collecting Assessments ................................................................. 13 VI. GOVERNANCE ............................................................................................................................... 15 A. Owners’ Association ......................................................................................................... 15 B. Brown Act and California Public Records Act Compliance ............................................ 15 C. Annual Report ................................................................................................................... 15 A PPENDIX 1 – LAW .................................................................................................................................... 17 APPENDIX 2 – ASSESSED BUSINESSES ............................................................................................. 28 Prepared by Civitas (800)999 -7781 www.civitasadvisors.com SMTMD Management District Plan 2 August 1 0 , 2016 I. OVERVIEW Developed by Santa Monica Travel & Tourism (SMTT ), the Santa Monica Tourism Marketing District (SMTMD ) is a n assessment district proposed to provide specific benefits to payors, by fund ing marketing and sales promotion efforts for assessed businesses. The SMTMD was formed in 2012 for a five (5) year term; lodging businesses now wish to renew it for an additional nine and one -half (9.5 ) years. Location: The renewed SMTMD includes all lodging businesses located within the boundaries of the City of Santa Monica with an average daily rate of $100 or more , as shown on the map in section IV . Services: The SMTMD is designed to provide specific ben efits directly to payors by increasing room night sales. Marketing and sales promotions will increase overnight tourism and market payors as tourist, meeting and event destination s, thereby increasing room night sales . Budget: The total SMTMD annual bu dget for each full year of operation is anticipated to be approximately $4,450,000. The initial “year ” of operati on will be a partial year consisting of six months, for which the anticipated budget is $2,225,000 . This budget is expected to fluctuate as r oom sales and the assessment rate do, as detailed in Section V . Cost: The assessment is a fixed amount per occupied room per night. The assessment is based on the businesses’ average daily rate, based on the previous year’s performance. Average daily rate figures shall be updated annually. Based on the benefit received, assessments will not be collected on : stays of more th an thirty (30) consecutive days; and stays paid by any Federal, State of California, or City of Santa Monica, offici al or empl oyee when on official business provided that a n exempt certificate is executed at the time of registration . Lodging businesses with an average daily rate less than $100 will not be included in the district or assessed. Assessment rates are: Average Daily Rate Assessment Per Occupied Room Per Night $100 - $199.99 $3.25 $200 - $299.99 $4.25 $300 and above $5.25 Assessment rates may be subject to an annual increase of no more than twenty -five cents ($0.25) per year. The table below demonstrates the maximum with the assumption that the rates will be increased by $0.25 for each category in each year of the SMTMD’s nine and one -half (9.5) year term, as it is a required disclosure, it is not the anticipated course of acti on. The maximum assessment rate for each category is: Year $100 - $199.99 $200 - $299.99 $300 and Above 2018 * $3.25 $4.25 $5.25 2 01 8 -19 $3.50 $4.50 $5.50 20 19 -20 $3.75 $4.75 $5.75 20 20 -21 $4.00 $5.00 $6.00 20 21 -22 $4.25 $5.25 $6.25 SMTMD Management District Plan 3 August 1 0 , 2016 20 22 -23 $4.50 $5.50 $6.50 20 23 -24 $4.75 $5.75 $6.75 20 24 -25 $5.00 $6.00 $7.00 20 25 -26 $5.25 $6.25 $7.25 20 26 -27 $5.50 $6.50 $7.50 *The initial “year” is January 1, 2018 through June 30, 2018 Collection: T he City will be responsible for collecting the assessment on a monthly basis (including any delinquencies, penalties and interest) from each lodging business located in the boundaries of the SMTMD . T he City shall take all reasonable efforts to collect the assess ments from each lodging business. Duration: The renewed SMTMD will have a nine and one -half (9.5 ) year life , beginning January 1, 2018 through June 30 , 2027 . Once per year , beginning on the anniversary of district renewal , there is a 30 -day period in which owners paying more than fifty percent (50%) of the assessment may protest and initiate a City Council hearing on district disestablishment . Management: Santa Monica Travel & Tourism will continue to serve as the SMTMD ’s Owners’ Association. The Owners’ Association is charged with managing funds and implementing programs in accordance with this Plan, and must provide annual reports to the City Council . SMTMD Management District Plan 4 August 1 0 , 2016 II. ACCOM P LISHMENTS The SMTMD is being renewed for the following reasons: 1. The SMTMD has funded excellent marketing programs and strategies In the first five (5) year term of the SMTMD, the District has funded:  C reation of 5 -year strategic plan for the destination with input provided by the TMD Hotel Committee;  Focus G roups conducted in seven (7) domestic and international target markets to assess perceptions of the destination brand;  Integrated advertising campaigns targeted to domestic target markets to drive travel during Santa Monica’s soft season (paid search, beha vioral retargeting, display, paid social, eNewsletter sponsorships).  Entirely redesigned SantaMonica.com, including new white labeled booking site to drive bookings directly to assessed lodging businesses’ websites. New website recognized with industry de sign awards for structure, concept and functionality;  Redesigned logo, brand style guide, destination photography and video; and  New and improved Official Visitor Guide and Map with award -winning publishing partner. 2. The SMTMD has funded enhanced business development program s for key international target markets  United Kingdom, Australia and Brazil: o Full time representation in all three markets; o Enhanced public relations support; o B2B and B2C integrated campaigns with performance metrics and sales analysis; o Brand enhancing partnerships with travel trade clientele (Visit California and Brand USA); o Sales and media missions including key hotel partners for targeted markets; o Tradeshow participation; and o Ongoing trade relationship development and trainings.  France and Germany: o Part -time representation; o B2B campaigns with sales and social media performance metrics; o Tradeshow participation; and o Ongoing trade relationship development and trainings. 3. The SMTMD has funded initiatives to increase the meetings an d incentives market Santa Monica Travel and Tourism has executed over twenty meetings and incentive (MICE) programs with the objective of increasing qualified meetings and incentives business to the destination.  Sales missions were conducted in New York, Toronto, Washington DC, Chicago, Minneapolis, San Francisco, Orange County and San Diego;  SMTT exhibited at IMEX America, IncentiveWorks, and Incentive Travel Exchange, conducting over 500 meetings with key buyers;  SMTT hosted nearly thirty (30) meeting pl anners to the destination to experience first hand what their clients would be booking; and SMTMD Management District Plan 5 August 1 0 , 2016  SMTT engaged a third party consultant to conduct focus groups with these meeting planners to better understand future meetings and incentives business opportunity f or the destination. SMTMD Management District Plan 6 August 1 0 , 2016 III. BACKGROUND TMD s are an evolution of the traditional Business Improvement District . The first TMD was formed in Wes t Hollywood, California in 1989. Since then, ninety -five (95) California destinations have followed suit. In recent years, other states have begun adopting the California model – Montana, South Dakota, Washington, Colorado, Texas and Louisiana have adopted TMD laws. Several other stat es are in the process of adopting their own legislation. The cities of Wichita, Kansas and Newark, New Jersey used an existing business improvement district law to form a TBID. And, some cities, like Portla nd, Oregon and Memphis, Tennessee have utilized their home rule powers to create TMD s without a state law. California’s TMD s collectively raise over $200 million for local destination marketing. With competitors raising their budgets, and increasing rivalry for visitor dollars, it is important that Santa Monica lodging businesses continue to invest in stable, lodging -specific marketing programs. TMD s ut ilize the efficiencies of private sector operation in the market -based promotion of tourism districts. TMD s allow lodging business owners to organize their efforts to increase room night sales. Lodging business owners within the TMD pay an assessment and those funds are used to provide services that increase room night sales. In California, TMD s are formed pursuant to the Property and Business Improvement District Law of 1994. This law allo ws for the creation of a benefit assessment district to raise fu nds within a specific geographic area. The key difference between TMD s and other benefit assessment districts is that funds raised are returned to the private non -profit corporation governing the district. There are many benefits to TMD s :  Funds must be spent on services and improvements that provide a specific benefit only to those who pay;  Funds cannot be diverted to general government programs;  They are customized to fit the needs of payors in each destination ;  They allow for a wide rang e of services;  They are designed, created and governed by those who will pay the assessment; and  They provide a stable, long -term funding source for tourism promotion. 1 2 4 6 9 12 19 24 28 31 37 45 60 63 72 80 88 95 0 10 20 30 40 50 60 70 80 90 100 19 8 9 19 9 5 20 0 0 20 0 1 20 0 2 20 0 3 20 0 4 20 0 5 20 0 6 20 0 7 20 0 8 20 0 9 20 1 0 20 1 1 20 1 2 20 1 3 20 1 4 20 1 5 Number of Districts Operating Per Year SMTMD Management District Plan 7 August 1 0 , 2016 IV. B OUNDARY The SMTMD will include all lodging businesses, existing and in the future, av ailable for public occupancy within the boundaries of the City of Santa Monica with an average daily rate of $100 or more . Lodging businesses whose average daily rate increases to $100 will be assessed upon determination of the increase; likewise, lodging businesses whose average daily rate decreases to below $100 will not be assessed upon determination of the decrease. Average daily rate figures shall be updated annually. Lodging business means: Any public or private hotel, inn, hostelry, tourist home or house motel, rooming house or other lodging place within the City of Santa Monica offering lodging, wherein the owner and operator thereof, for compensation, furnishes lodging to any transient. The boundary , as shown in the map below, currently include s thirty -two (3 2 ) lodging business es . A complete listing of lodging businesses within the renewed SMTMD can be found in Appendix 2. SMTMD Management District Plan 8 August 1 0 , 2016 V. BUDGET AND SERVICES A. Annual Service Plan Assessment funds will be spent to provide specific benefits conferred or privileges granted directly to the payors that are not provided to those not charged, and which do not exceed the reasonable cost to the City of conferring the benefits or granting th e privileges. The privileges and services provided with the SMTMD funds are sales and marketing programs available only to assessed businesses. A service plan budget has been developed to deliver services that benefit the assessed businesses . A detail ed annual budget will be developed and approved by the SMTT TMD Committee and the SMTT Board . The table below illustrates the initial annual budget allocations for the first partial fiscal year . The total SMTMD annual budget for each full year of operation is anticipated to be approximately $4,450,000. The initial “year” of operating will be a partial year consisting of six months, for which the anticipated budget is $2,225,000 . Although actual revenues will fluctuate due t o market conditions and assessment rate increases , the proportional allocations of the budget shall remain the same. However, the City and the SMTT board shall have the authority to adjust budget allocations between the categories by no more than fifteen percent (15%) of the total budget per year. A description of the proposed improvements and activities for the initial year of operation is below. The same activities are proposed for subsequent years. In the event of a legal challenge against the SMTMD , any and all assessment funds may be used for the costs of defending the SMTMD . Each budget category includes all costs related to providing that service, in accordance with Generally Accepted Accounting Procedures (GAAP). For example, the sales and mar keting budget includes the cost of staff time dedicated to overseeing and implementing the sales and marketing program. Staff time dedicated purely to administrative tasks is allocated to the administrative portion of the budget. The costs of an individual staff member may be allocated to multiple budget categories, as appropriate in accordance with GAAP. The staffing levels necessary to provide the services below will be determined by SMTT on an as -needed basis. Staff costs will be allocated based on work performed. Sales & Marketing , $1,891,250 , 85% Administration , $222,500 , 10% Contingency/Reser ve , $111,250 , 5% FY 2018 Budget (January -June) -$2,225,000 SMTMD Management District Plan 9 August 1 0 , 2016 Sales and Marketing A sales and marketing program will promote assessed businesses as tourist , meeting , and event destination s . The sales and marketing program will have a central theme of promoting Santa Monica as a desirable place for overnight visits. The program will have the goal of increasing overnight visitation and room night sales at assessed businesses, and may include the following activities:  Internet marketing efforts to increase awareness and optimize internet presence to drive overnight visitation and room sales to assessed businesses ;  Print ads in magazines and newspapers , television ads, and radio ads targeted at potential visitors to drive overnight visitation and room sales to assessed businesses ;  Attendance of t rade shows to promote assessed businesses ;  Sales blitzes for assessed businesses ;  Familiarization tours of assessed businesses ;  Research and analytics to promote assessed businesses;  Translation services designed to drive overnight visitation and room sa les to assessed busineses;  Staff to implement and support expanded marketing and promotion efforts to promote assessed businesses;  External public relations firms to promote assessed businesses;  Preparation and production of collateral promotional material s such as brochures, flyers and maps featuring assessed businesses ;  Attendance of professional industry conferences and affiliation events to promote assessed businesses ;  Lead generation activities designed to attract tourists and group events to assesse d businesses ;  Director of Sales and General Manager meetings to plan and coordinate tourism promotion efforts for assessed businesses ; and  Development and maintenance of a website designed to promote assessed businesses. Administration and Operations The administration and operations portion of the budget shall be utilized for administrative staffing costs, office costs, and othe r general administrative costs such as insurance, legal, and accounting fees. Contingency/Re serve The budget includes a co ntingency line item to account for uncollected assessments, if any. If there are contingency funds collected, they may be held in a reserve fund or utilized for other program, administration or renewal costs at the discretion of the Owners’ Association. Policies relating to contributions to the reserve fund, the target amount of the reserve fund, and expenditure of monies from the reserve fund shall be set by the SMTT TMD Committee and the SMTT Board of Directors. The reserve fund may be used for the cos ts of renewing the District. B. Annual Budget The total nine and one -half (9.5 ) year improvement and service plan budget is projected at approximately $4,450 ,000 annually, or $63,069,404 through 2027 if the maximum assessment rate increases are adopted . Fiscal year 2018 covers the six month period from January to June 2018, resulting in a lower budget for the first six months of district operation. This budget is expected to fluctuate as room sales change and if the assessment rate is increased. The ini tial assessment rate is: Average Daily Rate Assessment Per Occupied Room Per Night SMTMD Management District Plan 10 August 1 0 , 2016 $100 - $199.99 $3.25 $200 - $299.99 $4.25 $300 and above $5.25 The SMTT may increase the assessment rate by a maximum of $0.25 per category per year. The assessment r ate might not increase starting in fiscal year 20 18 -19, the increases may be implemented in later years at the discretion of the Owners’ Association. The table below demonstrates the maximum with the assumption that the rates will be increased by $0.25 fo r each category in each year of the SMTMD’s nine and one -half (9.5 ) year term, as it is a required disclosure, it is not the anticipated course of action. Additionally, a three percent (3%) annual increase in the total budget is shown, to account for esti mated increased room night sales as a result of SMTMD efforts. This three percent (3%) annual increase is a conservative estimate based on the effects of similarly sized TMD budgets. If the maximum annual assessment increases are adopted by the SMTT Boar d, the estimated annual budget will increase as shown in the table below. Estimated Annual Budget If Maximum Assessment Rates Are Adopted 2018 -2027 FY Sales & Marketing Administration Contingency/Reserve Total 2018 * $1,891,250 $222,500 $111 ,250 $2,225,000 20 18 -19 $4,125,838 $485,393 $242,696 $4,853,927 20 19 -20 $4,487,591 $527,952 $263,976 $5,279,519 20 20 -21 $4,867,196 $572,611 $286,306 $5,726,113 20 21 -22 $5,263,873 $619,279 $309,640 $6,192,792 20 22 -23 $5,682,035 $668,475 $334,237 $6,684,747 20 23 -24 $6,115,858 $719,513 $359,756 $7,195,127 20 24 -25 $6,570,205 $772,965 $386,483 $7,729,653 20 25 -26 $7,051,539 $829,593 $414,796 $8,295,928 20 26 -27 $7,553,608 $888,660 $444,330 $8,886,598 Total $53,608,993 $6,306,941 $3,153,470 $63,069,404 *Fiscal year 2018 only covers a 6 month period (January – June). The estimate for the first year of operation of the district is $4,450,000 which translates to approximately $370,833.33 per month. The subsequent years i n the table above use the $4,450,000 figure as a base number for all calculations. C. California Constitutional Compliance The SMTMD assessment is not a property -based assessment subject to the requirements of Proposition 218. The Court has found, “Proposition 218 limited the term ‘assessments’ to levies on real property.”1 Rather, the SMTMD assessment is a business -based assessment, and is subject to Proposition 26. Pursuant to Proposition 26 all levies are a tax unless they fit one of seven excep tions. Two of these exceptions apply to the SMTMD , a “specific benefit” and a “specific government service .” Both require that the costs of benefits or services do not exceed the reasonable costs to the City of conferring the benefits or providing the serv ices. 1. Specific Benefit Proposition 26 requires that assessment funds be expe nded on, “a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the 1 Jarvis v. the City of San Diego 72 Cal App. 4 th 230 SMTMD Management District Plan 11 August 1 0 , 2016 privilege .”2 The services in this Plan are designed to provide targeted benefits directly to assessed lodging businesses , and are intended only to provide benefits and services directly to those businesses paying the assessment . These services are tailored not to serve the general public , businesses in general, or parcels of land , but rather to serve the specific lodging businesses within the District . T he activities described in this Plan are sp ecifically targeted to increase room night sales for assessed lodging businesses within the boundaries of the District, and are narrowly tailored. SMTMD funds will be used exclusively to provide the specific benefit of increased room night sales directly to the assessees. Assessment funds shall not be used to feature non -assessed lodging businesses in SMTMD programs, or to directly generate sales for non -assessed businesses. The activities paid for from assessment revenues are business services constituting and providing specific benefit s to the assessed businesses. The assessment imposed by this D istrict is for a specific benefit conferred directly to the payors that is not provided to those not charged. The specific benefit conferred direct ly to the payors is an increase in room night sales. The specific benefit of an increase in room night sales for assessed lodging businesses will be provided only to lodging businesses paying the district assessment, with marketing and sales programs prom oting lodging businesses paying the district assessment. The marketing and sales programs will be designed to increase room night sales at each assessed lodging businesses. Because they are necessary to provide the marketing and sales programs that specif ically benefit the assessed lodging businesses, the administration and contingency services also provide the specific benefit of increased room night sales to the assessed lodging businesses. Although the District, in providing specific benefits to payors , may produce incidental benefits to non -paying businesses, the incidental benefit does not preclude the services from being considered a specific benefit. The legislature has found that, “A specific benefit is not excluded from classification as a ‘speci fic benefit’ merely because an indirect benefit to a nonpayor occurs incidentally and without cost to the payor as a consequence of providing the specific benefit to the payor.”3 2. Specific Government Service The assessment may also be utilized to provide , “a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the service or product .”4 The legislature has recogni zed that marketing and promotions services like those to be provided by the SMTMD are government services within the meaning of Proposition 26 5 . Destination marketing services are frequently funded and provided by local governments. In the case of the SM TMD, the district is formed and services are overseen by the Santa Monica City Council. Further, the legislature has determined that “a specific government service is not excluded from classification as a ‘specific government service’ merely because an in direct benefit to a nonpayor occurs incidentally and without cost to the payor as a consequence of providing the specific government service to the payor.”6 3. Reasonable Cost District services will be implemented carefully to ensure they do not exceed the reasonable cost of such services . The full amount assessed will be used to provide the services described herein. Funds will be managed by SMTT , and reports submitted on an annual basis to the C ity . Only assessed 2 Cal. Const. art XIII C § 1(e)(1) 3 Government Code § 53758(a) 4 Cal. Const. art XIII C § 1(e)(2) 5 Government Code § 53758(b) 6 Government Code § 53758(b) SMTMD Management District Plan 12 August 1 0 , 2016 lodging businesses will be featured in marketing materials, receive sales leads generated from district - funded activities, be featured in advertising campaigns, and benefit from other district -funded services. Non -assessed lodging businesses will not receive these, nor any other, district -fund ed services and benefits . The District -funded programs are all targeted directly at and feature only assessed businesses. It is, however, possible that there will be a spill over benefit to non -assessed businesses. If non -assessed lodging businesses r eceive incremental room nights, that portion of the promotion or program generating those room nights shall be paid with non -District funds. SMTMD funds shall only be spent to benefit the assessed businesses, and shall not be spent on that portion of any program which directly generates incidental room nights for non -assessed businesses. 4. Benefit to NonPayors The specific benefits provided by the SM TMD will only be directly provided to the assessed businesses; they will not be directly provided to non -as sessed businesses. Possible indirect benefit does not preclude the SM TMD services from being considered a specific benefit. The legislature has directly indicated, in the context of tourism marketing districts, that services are not precluded from classif ication as a specific benefit merely because an indirect benefit to a nonpayor occurs as a consequence of providing the service and without cost to the payor.7 Although the legislature does not require the cost of any incidental benefit to non -payors be separated from the assessment, out of an abundance of caution a study was conducte d on benefit generated by the SM TMD programs. The study is attached as Appendix 3. The study found that 6.6% of marketing programs generate incidental room night sales at n on -assessed lodging businesses. Although it is not required, the portion of programs that generate this benefit will be paid for with non -assessment funds. Assessment funds will only fund that portion of the programs (93.4%) which represents a specific benefit to the assessed businesses. For example, if a program costs $100,000 total, the SM TMD will fund $93,400 and the remaining $6,600 will be sourced from non -assessment funds. The amount of the assessment is no more than necessary to cover the reasonable costs of the proposed activities, and the manner in which the costs are allocated to a business owner bear a fair share or reasonable relationship to the businesses’ benefits received from the proposed activities. The ben efit study in Appendix 3 found that the benefits provided by the SM TMD do not exceed the reasonable cost. The programs provided with District funding receive additional non -assessment funding in the form of grants, corporate sponsorships, event income, transient occupancy tax, and other funds. These funding sources shall be equal to or exceed the amount of benefit conferred to non -payors annually by the District’s services. These non -assessment funds will be used to pay for the benefit to non - payors pr ovided by the proposed services, ensuring that assessments will only be used to provide benefits to assessed businesses . D. Assessment The assessment is a fixed amount per occupied room per night. The assessment is based on the businesses’ average daily r ate, based on the previous year’s performance. Average daily rate figures shall be updated annually. Based on the benefit received, assessments will not be collected on: stays of more than thirty (30) consecutive days; and stays paid by any Federal, Stat e of California, or City of Santa Monica, official or employee when on official business provided that a n exempt certificate is 7 AB 483 Ting (2014) SMTMD Management District Plan 13 August 1 0 , 2016 executed at the time of registration . Lodging businesses with an average daily rate less than $100 will not be included in the district or assessed. Assessment rates are: Average Daily Rate Assessment Per Occupied Room Per Night $100 - $199.99 $3.25 $200 - $299.99 $4.25 $300 and above $5.25 Assessment rates may be subject to an annual increase of no more than twenty -five cents ($0.25) per year. The table below demonstrates the maximum with the assumption that the rates will be increased by $0.25 for each category in each year of the SMTMD’s nine and one -half (9.5) year term, as it is a required disclosure, it is not the anticipated course of acti on. The maximum assessment rate for each category is: FY $100 - $199.99 $200 - $299.99 $300 and Above 2018 * $3.25 $4.25 $5.25 20 18 -19 $3.50 $4.50 $5.50 20 19 -20 $3.75 $4.75 $5.75 20 20 -21 $4.00 $5.00 $6.00 20 21 -22 $4.25 $5.25 $6.25 20 22 -23 $4.50 $5.50 $6.50 20 23 -24 $4.75 $5.75 $6.75 20 24 -25 $5.00 $6.00 $7.00 20 25 -26 $5.25 $6.25 $7.25 20 26 -27 $5.50 $6.50 $7.50 *Fiscal year 2018 only covers a 6 month period (January – June). The assessment is levied upon and a direct obligation of the assessed lodging business. However, the assessed lodging business may, at its discretion, pass the assessment on to transients. The amount of assessment, if passed on to each transient, shall b e disclosed in advance and separately stated from the amount of rent charged and any other applicable taxes, and each transient shall receive a receipt for payment from the business. The assessment shall be disclosed as the “TMD Assessment.” The assessme nt is imposed solely upon, and is the sole obligation of the assessed lodging business even if it is passed on to transients. The assessment shall not be considered revenue for any purposes, including calculation of transient occupancy taxes. Bonds shall not be issued. E. Penalties and Interest If any business shall fail or refuse to remit to the City the assessment due on or before the last day of the month in which the assessment becomes due, there shall be added to the assessment a penalty of ten percent (10%) of the amount of the assessment. If the assessment remains delinquent and unpaid thereafter for a period of thirty (30) days, there shall be an additional penalty of ten percent (10%). F. Time and Manner for Collecting Assessments The SMTMD assessmen t will be implemented beginning January 1, 2018 and will continue for nine and one -half (9.5 ) years through June 30 , 2027 . The City will be responsible for collecting the assessment on a monthly basis (including any delinquencies, penalties and interest) from each lodging SMTMD Management District Plan 14 August 1 0 , 2016 with an average daily rate of $100 or more . T he City shall take all reasonable efforts to collect the assessments from each lodging business. The City shall forward the assessments collected to the Owners’ Association . SMTMD Management District Plan 15 August 1 0 , 2016 VI. GOVERNANCE A. Ow ners’ Association The City Council , through adoption of this Management District Plan, has the right, pursuant to Streets and Highways Code §36651, to identify the body that shall implement the propos ed program, which shall be the O wners’ A ssociation of the SMTMD as defined in Streets and Highways Code §366612 . The City Council has determined that Santa Monica Travel & Tourism will serve as the Owners’ Association for the SMTMD . The SMTT standing advisory committee, known as the “TMD Hot el Committee” shall continue to be responsible for making recommendations to the SMTT Board regarding SMTMD funds and programs. The TMD Hotel Committee shall have between four (4) and nine (9) members, of which at least four (4) will be representatives of assessed lodging businesses. Annually, SMTT shall hold a joint SMTT board and TMD Hotel Committee meeting which will be open to the public. The purpose of the annual meeting will be mutual approval of the budget and programs for SMTMD funds for the up coming fiscal year. B. Brown Act and California Public Records Act Compliance An Owners’ A ssociation is a private entity and may not be considered a public entity for any purpose, nor may its board members or staff be considered to be public officials for a ny purpose. T he Owner s ’ A ssociation is , however, subject to government regulations relating to transparency, namely the Ralph M. Brown Act and the California Public Records Act. These regulations are designed to promote public accountability. The Owners’ Association acts as a legislative body under the Ralph M. Brown Act (Government Code §54950 et seq.). Thus, meetings of the SMTT board and certain committees must be held in compliance with the public notice and other requirements of the Bro wn Act. The Owner s ’ Association is also subject to the record keeping and disclosure requirements of the California Public Records Act. Accordingly, the Owners’ Association shall publicly report any action taken and the vote or abstention on that action of each member present for the action. C. Annual Report SMTT shall present an annual report at the end of each year of operation to the City Council pursuant to Streets and Highways Code §36650 (see Appendix 1). The annual report shall include:  Any proposed changes in the boundaries of the improvement district or in any benefit zones or classification of businesses within the district.  The improvements and activities to be provided for that fiscal year.  An estimate of the cost of providing the improv ements and the activities for that fiscal year.  The method and basis of levying the assessment in sufficient detail to allow each business owner to estimate the amount of the assessment to be levied against his or her business for that fiscal year.  The est imated amount of any surplus or deficit revenues to be carried over from a previous fiscal year.  The estimated amount of any contributions to be made from sources other than assessments levied pursuant to this part. D. Milestone Report SMTT shall prepare a five -year Milestone R eport , which will be due in May 2022 prior to the City’s approval of the annual report for Fiscal Year 2022 -2023 . The Milestone Report shall be submitted to SMTMD Management District Plan 16 August 1 0 , 2016 the City and all assessed businesses. It shall include all information required in the annual report, as well as historical program and performance data , including key performance indicators for lodging businesses such as average daily rate, revenue per available room, and occupancy rates . The Milestone Repor t may serve as the annual report for Fiscal Year 2022 -2023. If lodging businesses are not satisfied with the results of the Milestone Report, they may petition the City to disestablish the District pursuant to Streets and Highways Code section 36650. SMTMD Management District Plan 17 August 1 0 , 2016 A PPENDIX 1 – LAW STREETS AND HIGHWAYS CODE Division 18. Parking Part 7. Property and Business Improvement District Law of 1994 Cal Sts & Hy Code Div. 18, Pt. 7 Note (2015) *** This document is current through the 2015 Supplement *** (All 2014 legislation) 36600. Citation of part This part shall be known and may be cited as the “Property and Business Improvement District Law of 1994.” 36601. Legislative findings and declarations The Legislature finds and declares all of the following: (a) Businesses located and operating within business districts in some of this state’s communities are economically disadvantaged, are underutilized, and are unable to attract customers due to inadequate facilities, services, and activities in the business districts. (b) It is in the public interest to promote the economic revitalization and physical maintenance of business districts in order to create jobs, attract new businesses, and prevent the erosion of the business districts. (c) It is of particular local benefit to allow business districts to fund business related improvements, mainten ance, and activities through the levy of assessments upon the businesses or real property that receive benefits from those improvements. (d) Assessments levied for the purpose of conferring special benefit upon the real property or businesses in a business district are not taxes for the general benefit of a city, even if property or persons not assessed receive incidental or collateral effects that benefit them. (e) Property and business improvement districts formed throughout this state have conferred spec ial benefits upon properties and businesses within their districts and have made those properties and businesses more useful by providing the following benefits: (1) Crime reduction. A study by the Rand Corporation has confirmed a 12 -percent reduction in t he incidence of robbery and an 8 -percent reduction in the total incidence of violent crimes within the 30 districts studied. (2) Job creation. (3) Business attraction. (4) Business retention. (5) Economic growth. (6) New investments. (f) With the dissoluti on of redevelopment agencies throughout the state, property and business improvement districts have become even more important tools with which communities can combat blight, promote economic opportunities, and create a clean and safe environment. (g) Sinc e the enactment of this act, the people of California have adopted Proposition 218, which added Article XIII D to the Constitution in order to place certain requirements and restrictions on the formation of, and activities, expenditures, and assessments by property -based districts. Article XIII D of the Constitution provides that property - based districts may only levy assessments for special benefits. (h) The act amending this section is intended to provide the Legislature’s guidance with regard to this act , its interaction with the provisions of Article XIII D of the Constitution, and the determination of special benefits in property -based districts. (1) The lack of legislative guidance has resulted in uncertainty and inconsistent application of this act, w hich discourages the use of assessments to fund needed improvements, maintenance, and activities in property - based districts, contributing to blight and other underutilization of property. (2) Activities undertaken for the purpose of conferring special ben efits upon property to be assessed inherently produce incidental or collateral effects that benefit property or persons not assessed. Therefore, for special SMTMD Management District Plan 18 August 1 0 , 2016 benefits to exist as a separate and distinct category from general benefits, the incidental or coll ateral effects of those special benefits are inherently part of those special benefits. The mere fact that special benefits produce incidental or collateral effects that benefit property or persons not assessed does not convert any portion of those special benefits or their incidental or collateral effects into general benefits. (3) It is of the utmost importance that property -based districts created under this act have clarity regarding restrictions on assessments they may levy and the proper determination of special benefits. Legislative clarity with regard to this act will provide districts with clear instructions and courts with legislative intent regarding restrictions on property -based assessments, and the manner in which special benefits should be det ermined. 36602. Purpose of part The purpose of this part is to supplement previously enacted provisions of law that authorize cities to levy assessments within property a nd business improvement districts, to ensure that those assessments conform to all constitutional requirements and are determined and assessed in accordance with the guidance set forth in this act. This part does not affect or limit any other provisions of law authorizing or providing for the furnishing of improvements or activities or the raising of revenue for these purposes. 36603. Preemption of authority or charter city to adopt ordinances levying assessments Nothing in this part is intended to preempt the authority of a charter city to adopt ordinances providing for a different method of levying assessments for similar or additional purposes from those set forth in thi s part. A property and business improvement district created pursuant to this part is expressly exempt from the provisions of the Special Assessment Investigation, Limitation and Majority Protest Act of 1931 (Division 4 (commencing with Section 2800)). 36603.5. Part prevails over conflicting provisions Any provision of this part that conflicts with any other provision of law shall prevail over the other provision of law, as to districts created under this part. 36604. Severability This part is intended to be construed liberally and, if any provision is held invalid, the remaining provisio ns shall remain in full force and effect. Assessments levied under this part are not special taxes. 36606. “Activities” “Activities” means, but is not limited to, all of the following that benefit businesses or real property in the district: (a) Promotion of public events. (b) Furnishing of music in any public place. (c) Promotion of tourism within the district. (d) Marketing and economic development, including retail rete ntion and recruitment. (e) Providing security, sanitation, graffiti removal, street and sidewalk cleaning, and other municipal services supplemental to those normally provided by the municipality. (f) Other services provided for the purpose of conferring s pecial benefit upon assessed businesses and real property located in the district. 36606.5. “Assessment” “Assessment” means a levy for the purpose of acquiring, constructing, installing, or maintaining improvements and providing activities that will provide certain benefits to properties or businesses located within a property and business improvement district. 36607. “Business” SMTMD Management District Plan 19 August 1 0 , 2016 “Business” means all types of businesses and includes financial institutions and professions. 36608. “City” “City” mea ns a city, county, city and county, or an agency or entity created pursuant to Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1 of the Government Code, the public member agencies of which includes only cities, counties, or a c ity and county, or the State of California. 36609. “City council” “City council” means the city council of a city or the board of supervisors of a county, or the agency, commission, or board created pursuant to a joint powers agreement and which is a city within the meaning of this part. 36609.4. “Clerk” “Clerk” means the clerk of the legislative body. 36609.5. “General benefit” “General benefit” means, for purposes of a property -based district, any benefit that is not a “special benefit” as defined in Section 36615.5. 36610. “Improvement” “Improvement” means the acquisition, construction, installation, or maintenance of any tangible property with an estimated usefu l life of five years or more including, but not limited to, the following: (a) Parking facilities. (b) Benches, booths, kiosks, display cases, pedestrian shelters and signs. (c) Trash receptacles and public restrooms. (d) Lighting and heating facilities. (e) Decorations. (f) Parks. (g) Fountains. (h) Planting areas. (i) Closing, opening, widening, or narrowing of existing streets. (j) Facilities or equipment, or both, to enhance security of persons and property within the area. (k) Ramps, sidewalks, plazas, and pedestrian malls. (l) Rehabilitation or removal of existing structures. 36611. “Management district plan”; “Plan” “Management district plan” or “plan” means a propo sal as defined in Section 36622. 36612. “Owners’ Association” “Owners’ association” means a private nonprofit entity that is under contract with a city to administer or implement improvements, maintenance, and activities specified in the management district plan. An owners’ association may be an existing nonprofit entity or a newly formed nonprofit entity. An owners’ association is a private entity and may not be consider ed a public entity for any purpose, nor may its board members or staff be considered to be public officials for any purpose. Notwithstanding this section, an owners’ association shall comply with the Ralph M. Brown Act (Chapter 9 (commencing with Section 5 4950) of Part 1 of Division 2 of Title 5 of the Government Code), at all times when matters within the subject matter of the district are heard, discussed, or deliberated, and with the California Public Records Act (Chapter 3.5 (commencing with Section 625 0) of Division 7 of Title 1 of the Government Code), for all records relating to activities of the district. SMTMD Management District Plan 20 August 1 0 , 2016 36614. “Property” “Property” means real property situated within a district. 36614.5. “Property and business improvement district”; “District” “Property and business improvement district,” or “district,” means a property and b usiness improvement district established pursuant to this part. 36614.6. “Property -based assessment” “Property -based assessment” means any assessment made pursuant to this part upon real property. 36614.7. “Property -based district” “Property -based district” means any district in which a city levies a property -based assessment. 36615. “Property owner”; “Business owner”; “Owner” “Property owner” means any person shown as the owner of land on the last equalized assessment roll or otherwise known to be the owner of land by the city council. “Business owner” means any person recognized by the city as the owner of the business. “Owner” means either a business owner or a property owner. The city council has no obligation to obtain other information as t o the ownership of land or businesses, and its determination of ownership shall be final and conclusive for the purposes of this part. Wherever this part requires the signature of the property owner, the signature of the authorized agent of the property ow ner shall be sufficient. Wherever this part requires the signature of the business owner, the signature of the authorized agent of the business owner shall be sufficient. 36615.5. “Special benefit” “Special benefit” means, for purposes of a property -based district, a particular and distinct benefit over and above general benefits conferred on real property located in a district or to the public at large. Special benefit includes incidental or collateral effects that arise from the improvements, maintenance, or activities of property -based districts even if those incidental or collateral effects benefit property or persons not assessed. Special benefit excludes general en hancement of property value. 36616. “Tenant” “Tenant” means an occupant pursuant to a lease of commercial space or a dwelling unit, other than an owner. 36617. Alternative method of financing certain improvements and activities; Effect on other provisions This part provides an alternative method of financing certain improvements and activ ities. The provisions of this part shall not affect or limit any other provisions of law authorizing or providing for the furnishing of improvements or activities or the raising of revenue for these purposes. Every improvement area established pursuant to the Parking and Business Improvement Area Law of 1989 (Part 6 (commencing with Section 36500) of this division) is valid and effective and is unaffected by this part. 36620. Establishment of property and business improvement district A property and business improvement district may be established as provided in this chapter. 36620.5. Requirem ent of consent of city council SMTMD Management District Plan 21 August 1 0 , 2016 A county may not form a district within the territorial jurisdiction of a city without the consent of the city council of that city. A city may not form a district within the unincorporated territory of a county without the consent of the board of supervisors of that county. A city may not form a district within the territorial jurisdiction of another city without the consent of the city council of the other city. 36621. Initiation of proceedings; Petition of property or business owners in proposed district (a) Upon the submission of a written petition, signed by the property or business owners in the proposed district who will pay more than 50 percent of the assessments proposed to be levied, the city council may initiate proceedings to form a district by the adoption of a resolution expressing its intention to form a district. The amount of assessment attributable to property or a business o wned by the same property or business owner that is in excess of 40 percent of the amount of all assessments proposed to be levied, shall not be included in determining whether the petition is signed by property or business owners who will pay more than 50 percent of the total amount of assessments proposed to be levied. (b) The petition of property or business owners required under subdivision (a) shall include a summary of the management district plan. That summary shall include all of the following: (1) A map showing the boundaries of the district. (2) Information specifying where the complete management district plan can be obtained. (3) Information specifying that the complete management district plan shall be furnished upon request. (c) The resolution of intention described in subdivision (a) shall contain all of the following: (1) A brief description of the proposed improvements, maintenance, and activities, the amount of the proposed assessment, a statement as to whether the assessment will be levied on property or businesses within the district, a statement as to whether bonds will be issued, and a description of the exterior boundaries of the proposed district, which may be made by reference to any plan or map that is on file with the clerk. The desc riptions and statements do not need to be detailed and shall be sufficient if they enable an owner to generally identify the nature and extent of the improvements, maintenance, and activities, and the location and extent of the proposed district. (2) A tim e and place for a public hearing on the establishment of the property and business improvement district and the levy of assessments, which shall be consistent with the requirements of Section 36623. 36622. Contents of management district plan The management district plan shall include, but is not limited to, all of the following: (a) If the assessment will be levied on property, a map of the district in sufficient detail to locate each parcel of property and, if businesses are to be assessed, each business within the district. If the assessment will be levied on businesses, a map that identifies the district boundaries in sufficient detail to allow a business owner to reason ably determine whether a business is located within the district boundaries. If the assessment will be levied on property and businesses, a map of the district in sufficient detail to locate each parcel of property and to allow a business owner to reasonab ly determine whether a business is located within the district boundaries. (b) The name of the proposed district. (c) A description of the boundaries of the district, including the boundaries of benefit zones, proposed for establishment or extension in a manner sufficient to identify the affected property and businesses included, which may be made by reference to any plan or map that is on file with the clerk. The boundaries of a proposed property assessment district shall not overlap with the boundaries o f another existing property assessment district created pursuant to this part. This part does not prohibit the boundaries of a district created pursuant to this part to overlap with other assessment districts established pursuant to other provisions of law , including, but not limited to, the Parking and Business Improvement Area Law of 1989 (Part 6 (commencing with Section 36500)). This part does not prohibit the boundaries of a business assessment district created pursuant to this part to overlap with anot her business assessment district created pursuant to this part. This part does not prohibit the boundaries of a business assessment district created pursuant to this part to overlap with a property assessment district created pursuant to this part. (d) The improvements, maintenance, and activities proposed for each year of operation of the district and the maximum cost thereof. If the improvements, maintenance, and activities proposed for each year of operation are the same, a description of the first year’s proposed improvements, maintenance, and activities and a statement that the same improvements, maintenance, and activities are proposed for subsequent years shall satisfy the requirements of this subdivision. (e) The total annual amount proposed to be ex pended for improvements, maintenance, or activities, and debt service in each year of operation of the district. If the assessment is levied on businesses, this amount may be estimated SMTMD Management District Plan 22 August 1 0 , 2016 based upon the assessment rate. If the total annual amount proposed to be expended in each year of operation of the district is not significantly different, the amount proposed to be expended in the initial year and a statement that a similar amount applies to subsequent years shall satisfy the requirements of this subdivisio n. (f) The proposed source or sources of financing, including the proposed method and basis of levying the assessment in sufficient detail to allow each property or business owner to calculate the amount of the assessment to be levied against his or her pr operty or business. The plan also shall state whether bonds will be issued to finance improvements. (g) The time and manner of collecting the assessments. (h) The specific number of years in which assessments will be levied. In a new district, the maximum number of years shall be five. Upon renewal, a district shall have a term not to exceed 10 years. Notwithstanding these limitations, a district created pursuant to this part to finance capital improvements with bonds may levy assessments until the maximum maturity of the bonds. The management district plan may set forth specific increases in assessments for each year of operation of the district. (i) The proposed time for implementation and completion of the management district plan. (j) Any proposed rules and regulations to be applicable to the district. (k) (1) A list of the properties or businesses to be assessed, including the assessor’s parcel numbers for properties to be assessed, and a statement of the method or methods by which the expenses of a dis trict will be imposed upon benefited real property or businesses, in proportion to the benefit received by the property or business, to defray the cost thereof. (2) In a property -based district, the proportionate special benefit derived by each identified parcel shall be determined exclusively in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the activities. An assessment shall not be imposed on any par cel that exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and a property -based district shall separate the general benefits, if any, from the special benefits conferred on a par cel. Parcels within a property -based district that are owned or used by any city, public agency, the State of California, or the United States shall not be exempt from assessment unless the governmental entity can demonstrate by clear and convincing eviden ce that those publicly owned parcels in fact receive no special benefit. The value of any incidental, secondary, or collateral effects that arise from the improvements, maintenance, or activities of a property -based district and that benefit property or pe rsons not assessed shall not be deducted from the entirety of the cost of any special benefit or affect the proportionate special benefit derived by each identified parcel. (l) In a property -based district, the total amount of all special benefits to be c onferred upon the properties located within the property -based district. (m) In a property -based district, the total amount of general benefits, if any. (n) In a property -based district, a detailed engineer’s report prepared by a registered professional en gineer certified by the State of California supporting all assessments contemplated by the management district plan. (o) Any other item or matter required to be incorporated therein by the city council. 36623. Procedure to levy assessment (a) If a city council proposes to levy a new or increased property assessment, the notice and protest and hearing procedure shall comply with Section 53753 of the Government Code. (b) If a city council proposes to levy a new or increased business assessment, the notice and protest and hearing procedure shall comply with Section 54954.6 of the Government Code, except that notice shall be mailed to the owners of the businesses proposed to be assessed. A protest may be made orally or in writing by any interested person. Every written protest shall be filed with the clerk at or before the time fixed for the public hearing. The city council may waive any irregularity in the form or content of any written protest. A written protest may be withdrawn in writing at any time before the conclusion of the public hearing. Each written protest shall contain a description of the business in which the person subscribing the protest is interested sufficient t o identify the business and, if a person subscribing is not shown on the official records of the city as the owner of the business, the protest shall contain or be accompanied by written evidence that the person subscribing is the owner of the business or the authorized representative. A written protest that does not comply with this section shall not be counted in determining a majority protest. If written protests are received from the owners or authorized representatives of businesses in the proposed dis trict that will pay 50 percent or more of the assessments proposed to be levied and protests are not withdrawn so as to reduce the protests to less than 50 percent, no further proceedings to levy the proposed assessment against such businesses, as containe d in the resolution of intention, shall be taken for a period of one year from the date of the finding of a majority protest by the city council. SMTMD Management District Plan 23 August 1 0 , 2016 (c) If a city council proposes to conduct a single proceeding to levy both a new or increased property assessm ent and a new or increased business assessment, the notice and protest and hearing procedure for the property assessment shall comply with subdivision (a), and the notice and protest and hearing procedure for the business assessment shall comply with subdi vision (b). If a majority protest is received from either the property or business owners, that respective portion of the assessment shall not be levied. The remaining portion of the assessment may be levied unless the improvement or other special benefit was proposed to be funded by assessing both property and business owners. 36624. Changes to proposed assessments At the conclusion of the public hearing to establish the d istrict, the city council may adopt, revise, change, reduce, or modify the proposed assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessments. Proposed assessments may only be revised b y reducing any or all of them. At the public hearing, the city council may only make changes in, to, or from the boundaries of the proposed property and business improvement district that will exclude territory that will not benefit from the proposed impro vements, maintenance, and activities. Any modifications, revisions, reductions, or changes to the proposed assessment district shall be reflected in the notice and map recorded pursuant to Section 36627. 36625. Resolution of formation (a) If the city council, following the public hearing, decides to establish a proposed property and business improvement district, the city council shall adopt a resolution of formation that s hall include, but is not limited to, all of the following: (1) A brief description of the proposed improvements, maintenance, and activities, the amount of the proposed assessment, a statement as to whether the assessment will be levied on property, busine sses, or both within the district, a statement on whether bonds will be issued, and a description of the exterior boundaries of the proposed district, which may be made by reference to any plan or map that is on file with the clerk. The descriptions and st atements need not be detailed and shall be sufficient if they enable an owner to generally identify the nature and extent of the improvements, maintenance, and activities and the location and extent of the proposed district. (2) The number, date of adoptio n, and title of the resolution of intention. (3) The time and place where the public hearing was held concerning the establishment of the district. (4) A determination regarding any protests received. The city shall not establish the district or levy assessments if a majority protest was received. (5) A statement that the properties, businesses, or properties and businesses in the district established by the resolution shall be subject to any amendments to this part. (6) A statement that the improvemen ts, maintenance, and activities to be conferred on businesses and properties in the district will be funded by the levy of the assessments. The revenue from the levy of assessments within a district shall not be used to provide improvements, maintenance, o r activities outside the district or for any purpose other than the purposes specified in the resolution of intention, as modified by the city council at the hearing concerning establishment of the district. (7) A finding that the property or businesses wi thin the area of the property and business improvement district will be benefited by the improvements, maintenance, and activities funded by the proposed assessments, and, for a property -based district, that property within the district will receive a spec ial benefit. (8) In a property -based district, the total amount of all special benefits to be conferred on the properties within the property -based district. (b) The adoption of the resolution of formation and, if required, recordation of the notice and ma p pursuant to Section 36627 shall constitute the levy of an assessment in each of the fiscal years referred to in the management district plan. 36626. Resolution establishin g district If the city council, following the public hearing, desires to establish the proposed property and business improvement district, and the city council has not made changes pursuant to Section 36624, or has made changes that do not substantially change the proposed assessment, the city council shall adopt a resolution establishing the district. The resolution shall contain all of the information specified in Section 36625. 36627. Notice and assessment diagram SMTMD Management District Plan 24 August 1 0 , 2016 Following adoption of the resolution establishing district assessments on properties pursuant to Section 36625 or Section 36626, the clerk of the city shall record a notice and an assessment diagram pursuant to Section 3114. No other provision of Division 4.5 (commencing with Section 3100) applies to an assessment district created pursuant to this part. 36628. Establishment of se parate benefit zones within district; Categories of businesses The city council may establish one or more separate benefit zones within the district based upon the degree of benefit derived from the improvements or activities to be provided within the be nefit zone and may impose a different assessment within each benefit zone. If the assessment is to be levied on businesses, the city council may also define categories of businesses based upon the degree of benefit that each will derive from the improvemen ts or activities to be provided within the district and may impose a different assessment or rate of assessment on each category of business, or on each category of business within each zone. 36628.5. Assessments on businesses or property owners The city council may levy assessments on businesses or on property owners, or a combination of the two, pursuant to this part. The city council shall structure the assessments in whatever manner it determines corresponds with the distribution of benefits from the proposed improvements, maintenance, and activities, provided that any property - based assessment conforms with the requirements set forth in paragraph (2) of subdivision (k ) of Section 36622. 36629. Provisions and procedures applicable to benefit zones and business categories All provisions of this part applicable to the establishment, modif ication, or disestablishment of a property and business improvement district apply to the establishment, modification, or disestablishment of benefit zones or categories of business. The city council shall, to establish, modify, or disestablish a benefit z one or category of business, follow the procedure to establish, modify, or disestablish a property and business improvement district. 36630. Expiration of district; Creation of new district If a property and business improvement district expires due to the time limit set pursuant to subdivision (h) of Section 36622, a new management district plan may be created and the district may be renewed pursuant to this part. 36631. Time and manner of collection of assessment; Delinquent payments The collection of the assessments levied pursuant to this part shall be made at the time and in the manner set forth by the city council in the resolution levying the assessment. Assessments levied on real property may be collected at the same time and in the same manner as for the ad valorem property tax, and may provide for the same lien priority and penaltie s for delinquent payment. All delinquent payments for assessments levied pursuant to this part may be charged interest and penalties. 36632. Assessments to be based on estim ated benefit; Classification of real property and businesses; Exclusion of residential and agricultural property (a) The assessments levied on real property pursuant to this part shall be levied on the basis of the estimated benefit to the real property within the property and business improvement district. The city council may classify properties for purposes of determining the benefit to property of the improvements and activities provided pursuant to this part. (b) Assessments levied on businesses purs uant to this part shall be levied on the basis of the estimated benefit to the businesses within the property and business improvement district. The city council may classify businesses for purposes of determining the benefit to the businesses of the impro vements and activities provided pursuant to this part. (c) Properties zoned solely for residential use, or that are zoned for agricultural use, are conclusively presumed not to benefit from the improvements and service funded through these assessments, and shall not be subject to any assessment pursuant to this part. SMTMD Management District Plan 25 August 1 0 , 2016 36633. Time for contesting validity of assessment The validity of an assessment levied under this part shall n ot be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the resolution levying the assessment is adopted pursuant to Section 36626. Any appeal from a final judgment in an action or proceeding shall be p erfected within 30 days after the entry of judgment. 36634. Service contracts authorized to establish levels of city services The city council may execute baseline service contracts that would establish levels of city services that would continue after a property and business improvement district has been formed. 36635. Request to modify management district plan The owners’ association may, at any time, request that the city council modify the management district plan. Any modification of the management district plan shall be made pursuant to this chapter. 36636. Modification of plan by resolution after public hearing; Adoption of resolution of intention; Modification of improvements and activities by adoption of resolution after public hearing (a) Upon the written request of the owners’ association, the city council may modify the management district plan after conducting one public hearing on the proposed modifications. The city council may modify the improvements and activities to be funded with the revenue derived from the levy of the assessments by adopting a resolution determining to make the modifications after holding a public hearing on the proposed modifications. If the modification includes the levy of a new or increased asses sment, the city council shall comply with Section 36623. Notice of all other public hearings pursuant to this section shall comply with both of the following: (1) The resolution of intention shall be published in a newspaper of general circulation in the c ity once at least seven days before the public hearing. (2) A complete copy of the resolution of intention shall be mailed by first class mail, at least 10 days before the public hearing, to each business owner or property owner affected by the proposed mo dification. (b) The city council shall adopt a resolution of intention which states the proposed modification prior to the public hearing required by this section. The public hearing shall be held not more than 90 days after the adoption of the resolution of intention. 36637. Reflection of modification in notices recorded and maps Any subsequent modification of the resolution shall be reflected in subsequent notices and map s recorded pursuant to Division 4.5 (commencing with Section 3100), in a manner consistent with the provisions of Section 36627. 36640. Bonds authorized; Procedure; Restrict ion on reduction or termination of assessments (a) The city council may, by resolution, determine and declare that bonds shall be issued to finance the estimated cost of some or all of the proposed improvements described in the resolution of formation ad opted pursuant to Section 36625, if the resolution of formation adopted pursuant to that section provides for the issuance of bonds, under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500)) or in conjunction with Marks -Roos Local Bond Pooling Act of 1985 (Article 4 (commencing with Section 6584) of Chapter 5 of Division 7 of Title 1 of the Government Code). Either act, as the case may be, shall govern the proceedings relating to the issuance of bonds, although proceedings under th e Bond Act of 1915 may be modified by the city council as necessary to accommodate assessments levied upon business pursuant to this part. (b) The resolution adopted pursuant to subdivision (a) shall generally describe the proposed improvements specified i n the resolution of formation adopted pursuant to Section 36625, set forth the estimated cost of those improvements, specify the number of annual installments and the fiscal years during which they are to be collected. The amount of debt service to retire the bonds shall not exceed the amount of revenue estimated to be raised from assessments over 30 years. SMTMD Management District Plan 26 August 1 0 , 2016 (c) Notwithstanding any other provision of this part, assessments levied to pay the principal and interest on any bond issued pursuant to this section s hall not be reduced or terminated if doing so would interfere with the timely retirement of the debt. 36650. Report by owners’ association; Approval or modification by city council (a) The owners’ association shall cause to be prepared a report for each fiscal year, except the first year, for which assessments are to be levied and collected to pay the costs of the improvements, maintenance, and activities described in the r eport. The owners’ association’s first report shall be due after the first year of operation of the district. The report may propose changes, including, but not limited to, the boundaries of the property and business improvement district or any benefit zon es within the district, the basis and method of levying the assessments, and any changes in the classification of property, including any categories of business, if a classification is used. (b) The report shall be filed with the clerk and shall refer to t he property and business improvement district by name, specify the fiscal year to which the report applies, and, with respect to that fiscal year, shall contain all of the following information: (1) Any proposed changes in the boundaries of the property an d business improvement district or in any benefit zones or classification of property or businesses within the district. (2) The improvements, maintenance, and activities to be provided for that fiscal year. (3) An estimate of the cost of providing the imp rovements, maintenance, and activities for that fiscal year. (4) The method and basis of levying the assessment in sufficient detail to allow each real property or business owner, as appropriate, to estimate the amount of the assessment to be levied agains t his or her property or business for that fiscal year. (5) The estimated amount of any surplus or deficit revenues to be carried over from a previous fiscal year. (6) The estimated amount of any contributions to be made from sources other than assessments levied pursuant to this part. (c) The city council may approve the report as filed by the owners’ association or may modify any particular contained in the report and approve it as modified. Any modification shall be made pursuant to Sections 36635 and 36 636. The city council shall not approve a change in the basis and method of levying assessments that would impair an authorized or executed contract to be paid from the revenues derived from the levy of assessments, including any commitment to pay principa l and interest on any bonds issued on behalf of the district. 36651. Designation of owners’ association to provide improvements and activitites The management district plan may, but is not required to, state that an owners’ association will provide the improvements, maintenance, and activities described in the management district plan. If the management district plan designates an owners’ association, the city shall cont ract with the designated nonprofit corporation to provide services. 36660. Renewal of district; Transfer or refund of remaining revenues; District term limit (a) Any district previously established whose term has expired, or will expire, may be renewed by following the procedures for establishment as provided in this chapter. (b) Upon renewal, any remaining revenues derived from the levy of assessments, or any revenues derived from the sale of assets acquired with the revenues, shall be transferred to the renewed district. If the renewed district includes additional parcels or businesses not included in the prior district, the remaining revenues shall be spent to benefi t only the parcels or businesses in the prior district. If the renewed district does not include parcels or businesses included in the prior district, the remaining revenues attributable to these parcels shall be refunded to the owners of these parcels or businesses. (c) Upon renewal, a district shall have a term not to exceed 10 years, or, if the district is authorized to issue bonds, until the maximum maturity of those bonds. There is no requirement that the boundaries, assessments, improvements, or activ ities of a renewed district be the same as the original or prior district. 36670. Circumstances permitting disestablishment of district; Procedure SMTMD Management District Plan 27 August 1 0 , 2016 (a) Any district establi shed or extended pursuant to the provisions of this part, where there is no indebtedness, outstanding and unpaid, incurred to accomplish any of the purposes of the district, may be disestablished by resolution by the city council in either of the following circumstances: (1) If the city council finds there has been misappropriation of funds, malfeasance, or a violation of law in connection with the management of the district, it shall notice a hearing on disestablishment. (2) During the operation of the dis trict, there shall be a 30 -day period each year in which assessees may request disestablishment of the district. The first such period shall begin one year after the date of establishment of the district and shall continue for 30 days. The next such 30 -day period shall begin two years after the date of the establishment of the district. Each successive year of operation of the district shall have such a 30 -day period. Upon the written petition of the owners or authorized representatives of real property or the owners or authorized representatives of businesses in the area who pay 50 percent or more of the assessments levied, the city council shall pass a resolution of intention to disestablish the district. The city council shall notice a hearing on disestab lishment. (b) The city council shall adopt a resolution of intention to disestablish the district prior to the public hearing required by this section. The resolution shall state the reason for the disestablishment, shall state the time and place of the pu blic hearing, and shall contain a proposal to dispose of any assets acquired with the revenues of the assessments levied within the property and business improvement district. The notice of the hearing on disestablishment required by this section shall be given by mail to the property owner of each parcel or to the owner of each business subject to assessment in the district, as appropriate. The city shall conduct the public hearing not less than 30 days after mailing the notice to the property or business owners. The public hearing shall be held not more than 60 days after the adoption of the resolution of intention. 36671. Refund of remaining revenues upon disestablishment o r expiration without renewal of district; Calculation of refund; Use of outstanding revenue collected after disestab -lishment of district (a) Upon the disestablishment or expiration without renewal of a district, any remaining revenues, after all outstan ding debts are paid, derived from the levy of assessments, or derived from the sale of assets acquired with the revenues, or from bond reserve or construction funds, shall be refunded to the owners of the property or businesses then located and operating w ithin the district in which assessments were levied by applying the same method and basis that was used to calculate the assessments levied in the fiscal year in which the district is disestablished or expires. All outstanding assessment revenue collected after disestablishment shall be spent on improvements and activities specified in the management district plan. (b) If the disestablishment occurs before an assessment is levied for the fiscal year, the method and basis that was used to calculate the asses sments levied in the immediate prior fiscal year shall be used to calculate the amount of any refund. SMTMD Management District Plan 28 August 1 0 , 2016 APPENDIX 2 – ASSESSED BUSINESSES BUSINESS NAME BUSINESS MAILING ADDRESS Bayside Hotel 2001 Ocean Avenue, Santa Monica, CA 90405 Best Western Plus Gateway Hotel Santa Monica 1920 Santa Monica Boulevard, Santa Monica, CA 90404 Cal Mar Hotel Suites 220 California Avenue, Santa Monica, CA 90403 Comfort Inn Santa Monica -West Los Angeles 2815 Santa Monica Boulevard, Santa Monica, CA 90404 Days Inn San ta Monica/Los Angeles 3007 Santa Monica Boulevard, Santa Monica, CA 90404 DoubleTree Suites by Hilton Hotel Santa Monica 1707 Fourth Street, Santa Monica, CA 90401 Fairmont Miramar Hotel & Bungalows 101 Wilshire Boulevard, Santa Monica, CA 90401 Hotel Carmel 201 Broadway, Santa Monica, CA 90401 Hotel Cassa Del Mar 1910 Ocean Way, Santa Monica, CA 90405 Hotel Shangri -La at the Ocean 1301 Ocean Avenue, Santa Monica, CA 90401 Huntley Santa Monica Beach 1111 Second Street, Santa Monica, CA 90403 JW Marr iott Santa Monica Le Merigot 1740 Ocean Avenue, Santa Monica, CA 90401 Le Meridien Delfina Santa Monica 530 Pico Boulevard, Santa Monica, CA 90405 Loews Santa Monica Beach Hotel 1700 Ocean Avenue, Santa Monica, CA 90401 Ocean Lodge Hotel Corporation 166 7 Ocean Avenue, Santa Monica, CA 90401 Ocean Park Inn 2452 Lincoln Boulevard, Santa Monica, CA 90405 Ocean View Hotel 1447 Ocean Avenue, Santa Monica, CA 90401 Oceana Beach Club Hotel 11766 Wilshire Boulevard, Los Angeles, CA 90025 Palihouse Santa Monica 1001 Third Street, Santa Monica, CA 90403 Rest Haven Motel 815 Grant Street, Santa Monica, CA 90405 Santa Monica Motel 2102 Lincoln Boulevard, Santa Monica, CA 90405 Santa Monica Pico Travelodge 3102 Pico Boulevard, Santa Monica, CA 90405 Sea Sh ore Motel 2637 Main Street, Santa Monica, CA 90405 Seaview Hotel 1760 Ocean Avenue, Santa Monica, CA 90401 Shore Hotel 1515 Ocean Avenue, Santa Monica, CA 90401 Shutters on the Beach Hotel One Pico Boulevard, Santa Monica, CA 90405 The Ambrose Hotel 1255 20 th Street, Santa Monica, CA 90404 The Cottage Santa Monica 2219 Ocean Avenue, Santa Monica, CA 90405 The Georgian Hotel 1415 Ocean Avenue, Santa Monica, CA 90401 The Hotel California 1670 Ocean Avenue, Santa Monica, CA 90401 Viceroy Santa Monica 1819 Ocean Avenue, Santa Monica, CA 90401 Wyndham Santa Monica – At The Pier 120 Colorado Avenue, Santa Monica, CA 90401 SMTMD Management District Plan 29 August 1 0 , 2016 APPENDIX 3 – BENEFIT STUDY Santa Monica Tourism Marketing District Petitions Received 12/31/15 PROPERTY NAME % ASSESSMENT SIGNATURES RECEIVED 1 Bayside Hotel 0.91%0.91% 2 Best Western PLUS Gateway 2.69% 3 Cal-Mar Hotel Suites 0.83%0.83% 4 Comfort Inn Santa Monica 2.29%2.29% 5 Days Inn Santa Monica 1.12% 6 Doubletree Suites by Hilton Santa Monica 7.27%7.27% 7 Fairmont Miramar Hotel & Bungalows 10.06%10.06% 8 Hotel California 1.08% 9 Hotel Carmel 1.31%1.31% 10 Hotel Casa Del Mar 4.47%4.47% 11 Hotel Shangri-La 2.35%2.35% 12 Huntley Santa Monica Beach 4.63%4.63% 13 JW Marriott Santa Monica Le Merigot 6.82%6.82% 14 Le Meridien Delfina Santa Monica 7.80%7.80% 15 Loews Santa Monica Beach Hotel 11.41% 16 Ocean Lodge Santa Monica Beach Hotel 0.34% 17 Ocean Park Inn 0.32% 18 Ocean View Hotel 2.04%2.04% 19 Oceana Beach Club Hotel 2.57% 20 Rest Haven Motel 0.15% 21 Santa Monica Motel 0.44%0.44% 22 Sea Shore Motel 0.53% 23 Seaview Motel 0.30% 24 Shore Hotel 6.07%6.07% 25 Shutters on the Beach Hotel 6.62%6.62% 26 The Ambrose 1.59% 27 The Cottage 0.00%0.00% 28 The Georgian Hotel 2.31%2.31% 29 The Palihouse Santa Monica 1.19% 30 Travelodge (Pico Bundy)1.58% 31 Viceroy Santa Monica 5.41% 32 Wyndham Santa Monica - At The Pier 3.52%3.52% 100.00%70% PETITIONS RECEIVED IN SUPPORT OF RENEWAL * Percentages rounded to the nearest hundredth. TOTALS: Fiscal Year Revenues 2001-2002 $16,348,300 2002-2003 $17,058,700 2003-2004 $19,850,000 2004-2005*$23,419,100 2005-2006 $29,209,200 2006-2007 $31,892,400 2007-2008 $34,969,100 2008-2009 $31,265,200 2009-2010 $29,803,600 2010-2011 $32,747,300 2011-2012 $36,140,401 2012-2013 $40,997,090 2013-2014 $44,431,025 2014-2015 $47,618,196 2015-2016 $51,021,050 CAAG**7.88% Santa Monica Historical Transient Occupancy Tax Revenues *TOT rate was increased in mid 2004/05 from 12% to 14% ** Compound Average Annual Growth Reference:    Resolution  No. 10987   (CCS)