Loading...
HomeMy WebLinkAboutRes 2010-8 - Consent - PS Desert Resort Communities Tourism BID - CITY OF PALM DESERT FINANCE DEPARTMENT Staff Report REQUEST: CONSIDERATION OF RESOLUTION NO. 2010- �_ TO GRANT CONSENT TO THE COUNTY OF RIVERSIDE TO BE ADDED TO THE PALM SPRINGS DESERT RESORTS COMMUNITIES TOURISM BUSINESS IMPROVEMENT DISTRICT SUBMITTED BY: John M. Wohlmuth, City Manager Paul S. Gibson, Director of Finance DATE: February 11, 2010 CONTENTS: Proposed City of Palm Desert Resolution No. 2010-8 County of Riverside Ordinance No. 883 Recommendation By Minute motion, adopt Resolution No. 2010- 8 granting consent to the County of Riverside to include the City of Palm Desert in the existing Palm Springs Desert Resort Communities Tourism Business Improvement District. Backqround The Palm Springs Desert Resorts Communities Convention and Visitors Authority (CVA) Joint Powers Authority approved a Business Improvement District (BID) for all cities within the Coachella Valley. Each year, the County of Riverside adopts a new BID ordinance, and has asked if Palm Desert wishes to participate at this time. The purpose for creating the BID is twofold: (1) to increase funding for the CVA by increasing the financial and operational participation of valley hotels; and (2) to decrease the amount of Transient Occupancy Tax (TOT) contributions from the cities. By participating in the BID, the City of Palm Desert's TOT contribution would decrease by 75% from $822,000 to $205,500 beginning July 1, 2010. In the fiscal year 2010/2011, this would translate to a savings of $616,500. Palm Desert hotels would retain their ability to participate in advertising ventures with the CVA, receive business leads, etc. The City would still have the ability to participate in joint advertising with the CVA which saves the City considerable costs in advertising. Participation in the BID is reflected at the hotel properties as an assessment of 2% of room revenue. The 2% assessment is currently being charged and submitted to the CVA by three hotels: (1) Desert Springs Marriott, (2) Courtyard by Marriott, and (3) Residence Inn by Marriott. These hotels have voiced their support of the City remaining a member of the CVA and have voluntarily collected the BID assessment of 2%. Through BID inclusion, the hotels can participate as board members of the Hospitality Industry and Business Council (HIBC) and have a voice in the type and direction of marketing and advertising of the CVA. Resolution No. 2010-�_ Staff Report February 11, 2010 Page 2 of 2 Staff researched the types of assessments and taxes charged by other hotels to determine the feasibility of such a program in the Coachelia Valley. It was found that hotels in cities and counties throughout California and other states utilize the additional assessment methodology to add to their billing. A summary of these findings is as follows: • San Francisco charges 1.5% surcharge to the room rate for tourism authority • San Diego hotels charge a 2% surcharge similar to the Riverside County BID. • Hotels charge assessments for: (1) parking, (2) energy surcharge, (3) amusement park fee, (4) resort fee. • Sacramento hotels charge two additional fees called STBID assessment and a CA tourism assessment. Individuals typically are concerned with the room rates and locations when determining which hotel they plan on utilizing. Taxes and fees would likely be a secondary consideration to many individuals, and are not normally part of the equation when reserving a room. Since early 2006, Staff has taken a more active role in participating with the CVA in co-ops, familiarization trips, trade shows, and other promotional opportunities. In the process, Staff learned that the CVA's international impact is far-reaching and the contacts that come with the CVA's sales team are irreplaceable. Their connection with travel and tour operators and aggressive sales missions benefit the entire valley, including Palm Desert. These types of contacts and travel missions would be difficult to develop and replicate as a single entity and are crucial to reaching potential visitors. A study session took place on January 14, 2010 to discuss and considerjoining the BID. Fiscal Analvsis By participating in the BID, the City of Palm Desert's TOT contribution would decrease by 75% from $822,000 to $205,500 beginning July 1, 2010. In the fiscal year 2010/2011, this would translate to a savings of$616,500. Submitted by: n M. Wohlmuth, Cit ger Paul S. Gibson, Director of Finance CITY COUNCIL A�'ION APPROVED DFNiED _. R �EIVED OTHER MEET G DATE ' U� AYES: � L` - �I ���� NOES:1�(�__,._ ABSENT: -��:.. _� ABSTAINt VERIFIED BY: � Original on File with Ci lerk's Oftice G:\Finance\Niamh Ortega\Staff Reports\Palm Springs Desert Resort Communities TOUfISfTI B�� �2����.�OCX RESOLUTION NO. 2010-�_ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, GRANTING CONSENT TO THE COUNTY OF RIVERSIDE TO BE INCLUDED IN THE PALM SPRINGS DESERT RESORT COMMUNITIES TOURISM BUSINESS IMPROVEMENT DISTRICT THE CITY COUNCIL OF THE CITY OF PALM DESERT DOES HEREBY RESOLVE AS FOLLOWS: WHEREAS, the California Legislature, in adopting the Parking and Business Improvement Area Law of 1989 (Streets & Highways Code Section 36500 et seq.) ("Business Improvement Law") authorized cities and counties to levy assessments on businesses in order to promote economic revitalization and tourism, to create jobs, attract new businesses, and prevent erosion of business districts; and WHEREAS, the County of Riverside has established a business improvement district ("BID") to be commonly known as the Palm Springs Desert Resort Communities Tourism Business Improvement District ("Tourism BID"), pursuant to the Business Improvement Law, the purpose of which is to promote tourism within the desert communities and to fund programs that benefit the hotel and motel businesses within desert communities; and WHEREAS, the Board of Supervisors of the County of Riverside has formed the Tourism BID within the boundaries of the Cities of Cathedral City, Desert Hot Springs, Indian Wells, Indio, La Quinta, Palm Springs, and Rancho Mirage, by the adoption of Resolution No. 2008-300, dated July 1, 2008; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm Desert as follows: Section 1. Recitals are True and Correct. The recitals set forth herein are true and correct. Section 2. Consent to County of Riverside to Join Multi-Jurisdictional BID. The City Council of the City of Palm Desert allows and consents to the inclusion of the City of Palm Desert within the boundaries of the Tourism BID. Section 3. Transmission of Resolution to County of Riverside. The Clerk of the City of Palm Desert is hereby directed to transmit a certified copy of this Resolution to the Clerk of the Board of Supervisors of the County of Riverside. G:IFinancelNiamh OrtegalResolutionslRES 2010-TOURISM BID 021110.DOCX Resolution No. 2010-$_ BE IT FURTHER RESOLVED that the City Council of the City of Palm Desert, California, does hereby adopt this Resolution of Intention as set forth herein. PASSED AND ADOPTED this 11th day of February, 2010, by the following vote to wit: AYES: NOES: ABSENT: ABSTAIN: CINDY FINERTY, MAYOR ATTEST: RACHELLE D. KLASSEN, CITY CLERK CITY OF PALM DESERT, CALIFORNIA APPROVED AS TO FORM: DAVID J. ERWIN, CITY ATTORNEY BEST, BEST & KRIEGER, LLP � � MlNUTES OF -I�HE BOARD OF SUPERVISORS �f ��� � COUNTY OF RIVERSIDE, STATE OF CA�IFORNiA ;{� �,���`''�, � ° ;�� �T� `' �`�.t"v% � 3.45 Orr motion of Supervisor Stone, seconded by Supervisor Ashley and duiy carried by unanirnous vote, IT WAS ORDERED the rea�iing being waived, that an ordinance hearing the foliowing titla, is aclopted: 4RDINANCE NO. 883 AN ORDINANCE 4F THE GOUNTY OF RIVERSIDE ESTABLISHING THE PALM SPRINGS DESERT RESOR7 COMMUNITIES TOURISM BUSINESS IMPROVEMENT DISTRICT AND LEVYING ANNUAL ASSESSMENTS THEREIN � ; � i I hereby certify that th� far�goir�g is a full frue, anci corr�rt co��� c���� ..����` � � ��G�_�e and entered on Novem�er 25, 2008 of Supervisors Minutes. � WITNESS my hand and the seal of the Board of Supervisars � Dated: November 25, 2008 � Nancy Romero, Cierk of the Board of Supervisors, in and < <sear� for the County of RiverSide, State of California. f � � By: Deputy AG NDA . 3.45 xc Treasurer-Tax Collector, E.O., Co.Co., LMC, COB�z� ATTACHMENTS FILED WITH THE CLERK �F THt BCARD �� � �, ,��_ �;.���"�����<- f;' , �- � ,_, � _ ,��� i �z �,�.� � �, ,..,, .,t;.r'`��'`-a` � �'�°`t t - � . l � 3 ORDINANCE NO. 883 � 5 AN ORDINA3�tCE O�'THE COU�ITY OF RIVEIZSII�E ESTASLISHI�IG THE PALM SPRIi�IGS � � __ _�__ 6 DES�RT RES4R"I`COM�Mt_7N�ITIES TOURISM BUSIN�SS IM£'ROVEMENI' DISTR.tGT AND 7 LEVYING Ai�tNUAL ASSESSM�NTS THEREIN� 8 T11e Board of Supervisors of the County of Riverside ordains as follows: 9 Section l. FINDI�IGS. 1� a. Tlle Califvrnia L�gislature adopted th�Parki�ig and Business Improvement 1 � Area I.aw of 1989 (Galifornia Streets & Highways Code section 36500 et se�.} (the"Aet") to authorize 1�Z I c,�����: . :�i eou�zties to levy assessments on businesses in order to pro�note economic revitializatiun and � , :.r:s.��, ::; create jobs, attract new businesses and prevent erosion ofbusiness distriets. uet-tair, loc�gin�; �,� � � t7.� � .�.., within t�e desert cot�munitie� of the�aaehella V�lley ha��e reques#ed that the$oard af 15 1 '� . �b Supervisors e,�tablish a business improv�ment distriet to p�omote touris3n �vit�in the desert communities �� and to fund programs that beneflt local ]Iotel and motel businesses. 1� b. Tl�e Board o��Supervisors �nds that establishing a business im�rovemer�t I � ' ' � � �,��,.__. _ . ,�u�nonjy ktlown as tile Palm Springs De�ert Resort Conunuiiiucs I�uris�n Business 20 p w Improvement District ("Tourism B1D"} to promote touzism within the desert communitiies and to fund ;� Q 21 � related programs will benefit the hotel and motel business�s within t�e de�ert con�nunities, Th�hotel and 22 � ; motcl businesses and pr�perty within the Tourism BID will bs benefited by the actzvities to be funded by � �J 1 24 ' the assessil7cnts proposed to be levied. As businesses that benefit from tourist visits, hotels and rr�otels may l �Q 25 �properl.y bt assessed to proniote tourisin. � 26 � c. The cities of Cathedral City, Desert Hot �pri�Ygs, Indian Wells, Indio, La � 27 � Quinta, Falm Springs, and Rancho Mirage have granted consent to the County of Riverside to include their 28 m �cities within tf�e proposed boundaries of the Toucism BID. r � ll.25.08 � � -��� r �� 1 d. On September 30, 2008 the Boarcl of Supervisors adopted Resolation � Numher 20Q8-442 errtitied "A Resolutio❑ of ti�e Board of Supervisors of the County of 12iv�rside Declarirlg ' Its tutention to Establish the Palm Springs Desert Resort Communities "I'ourism Business Improvemcz�t � f Distriet, Declaring Its lntention to Levy an Assessment for the Fiscal Ye�r 2008-2009 on Certain Hotels S and Motels r,ocated Within the Proposed District, and Setting the"I�ime and Place of a Public Meeting azld 6 7 C'ublic Hearing and Giving Notice� of Same" (tiie"Resolution of Intent"?. S e. At 9:00 a.m. on October 2�, 2008, in the Board Char��bers on the first t�loor o 9 the Co��nty Administrative Center at 4C}80 Lemon Street in Riverside, tlie Board of Supervisors hcld a �� public meeti«g concerning the pr<�posed cstablishment of the Tourism BID and the proposed levy of arinual I1 ,� asscssments. At 9:30 a.m. vn November 1$, 2008, in the Board Chambers on the first floor of the County �� � �� f_c_ �:�r�i���utive Center at 4080 Lemon Street in Riverside,the Board of Supervisors held a public heanng I � c����ceni�:��� ���e proposed establishtnent of the Tourism BID and tl�e proposed levy of anrzual asses��.zei�ts. � 14 ; ';_ � .�`:c iYleeting and the publie heanng the Board of Supervisors heard the testimony af�all interested A. 1�, persons for or against the establishmer�t of the Tourism B1D, the extent of the boundaries of the Tourism 1�� BID, the fisrnishing of speci�c iypes �f activities, and the autllorization to levy aiu�ual assessments. At the 1� puhl;c h�a�ing, the 13oard of Supeivisors also heard, consiclered, a�id overn.iled all protesls against the i � �� :,.; �„ ::� �.. ,r� uk the Tourism BIU, the ext�nt of the proposed bounc�ary area of the`l,ourism �3ID, and the � 2C � furnishing of pr�posed acrivities �vithin the Tour'tsm BID. At the co�lelusion of the public hearing the 21 �2 Board of Supervisors detennined that no majority protest existed. i 23 '�,� SectiQn 2. PURPOSE. The purpose of this ordinance to establish the Patm Springs 24 `�eserf Resort Communities Tourism Bnsiness Improvementi District to pr�mote touris�n and to provide for z5 the levying of annual assessmen�s within fhe boundaries of the Tourism BID to fund activities related to 26 ��ourism. f 7� � Section 3. �UTHORITY. This ordinance is adopteci pursuant to California Streets 28 � and Hi�hways Code s�etion 36527 and the Parking and Business Improvement Area Law of 1��&9 i i i 2 i i 1 (C`alifoinia Streets and Highways Code sectidn 36�00 et seq.}, � Section 4. EXEMPTIONS. Only hotels and rnotels that are locatcc3 within Ihe 3 � bat�ndaries of the T�urisrri BID and have fift�y or more sleeping rooln5 are assessable busines�es under Ct1is 4 ordinance. Newly opeiled hotels and �7iotels that Ilave fifly (50) or more sleepm�;rooms and are located 5 �vithin the boundaries of the Tow-ism BID sI�all not be exempt fro�n the levy oF assessment p�rsuant to 6 7 sectian 36531 of the Act. All other business�es within the boundaries of the Tourism BID are exempt from g assessi�ient under t11is ordinance. � Section 5. DEFINITION�. As useci in this ordinanee, the following terms shall l�ave ; f ��� � the fi�ll��ving meanings: 11 �, a. Act. "Act" shal] mean the Parkirig and Business Irnpravem�nt Ar�a Law o 12 � � 1989 (California �treets & Highways Code section 365�0 et seq.) as it may be amended frorr� t�s tQ time. '3 M b. Activities. "Aetivit�ics" s31a11 mean those activities propc�s�d to be f�un�ied 14 � i 5 � �'>� aiid tilrough the annual levy of assessmer�ts on Assessable Hotels and Assessat�Ie Motels ��ithin the �6 Tourism BID identified in the Re�olution of Intent and in tk�e annual re�ort prepared by the Advisory Bo�trd �� and adopted by the Board of S�pervisors. "�etivities" include{without limitation) the foltowing: � � ��nlarkr��ing, advertising, and public relatians; brochure development and distnbution; promoti�r, af public � � � �.,.> �-�:�::�;1 benelit buslnesses wTithin the l�oundaries of the Tourisrn BID and which take placc; on or in ,�� I public places within the boundaries �f the'I'ourism BID; activities which benefit busiraesses 1c�caCed and 2] � op��rati�zg within the boundaries of the Touri.sm BID, includir�g but not limited to, downto�vn sho�pin; aild 22 � �3 promotional programs; and any acttvity permitted under the Act t}lat is inelnde� as a cost in an annual 24 report a�proved by the Board of Supervisors. 25 c. Ac�visory Boaa-d. "Advisory Board" ineans the Hospitality L�dustry and 2�' Business Council of the Paln7 Spzings Deseri Resorts Conventian and Visitor's Auih�rity which tiuill sec�re 27 as the Advisory Soard described in section 3�6530 of the Act. 28 1 1 3 � � ( � � d. Assessab}e Hotel. An "Assessable I-�atcl" is a hotel that is la��ted witllrn ' � the bou�idaries af the Tourism BID and has fifty or more sleeping rooms, including, but nc>t limitec� to, 3 ! newly opened hotels that have fifty(50) or rnore sleeping rooms ;�nd are located l�vithin tl7e boundai-ies of � tl�e Tourism SID. 5 e. Assessable Motet. An "Assessable Motel" is a motel that is located within � � � the boondari�.s of the Tourism BID and has fifty or more sleeping rot�ms, includinc, but not limited to, g nc�vty o�ened inotel5 that Y�ave fifty (50) or more sleeping rooms an�i are located within the botznctaries of 9 �I�e Totsrisin BID. � f. Assessment. "Assessm�:nt" means the levy imposed by this ordinance to 11 promote toun�m within the desert c�m�nunities and to fund related prograi7is. 12 g. Gross Rental Char�es. Gr�ss Rentia� �harges �hall equal the total dollar 13 a�nount charged to guests for overnight rooiil rental5, but shall not include ;nc�dental r�om cha�ges such as I� 17 , �o�}�n <�r���:c, vicleo rental, or similar charges. Gr�ss Rental Charges are eyual to tC�e total consideration 16 �}lazgecl for roorti renta] valued in li. S. dollars,whether or not received and whether received in rnoney or 1� other consideration such as goods, ]abor, property or otherwise. I� i h. Hotel. "Hotel" mear�s any stru�tlrre, or any portion of any stn�cture, whi�h is i � � i�,�17(1C(1 OT C�C:Si�I11tt'� �OT'OCCU�ai1C}� Oy Cf:.iia1Clilti 1'GI :i�Veliliih, lOtl�:tir„ vi ,it�C.j�tIlg p�.i�OSeS, GV � including, but noE limzted to, any�hotel, inn, bed and breakfast, tourist home or liouse, motel, studio hotel, 21 i �� � bachelor hoCel, lt�dging-house, c�r other similar structure ar portion tllereof. �� I i. Motet. "Motel" means any structure, or any portion of any structure, which is 24 occupied t�r i�Itended or designated for ocet�pancy by transients for dwe�ling, ]odc��ng, or sleeping purposes, � �5 � including, but not timited to, any hotel, inn, bed and breakfast, tourist home or house, motel, studio hotel, � ��' bachelor hotel, lodging-house, or other sirnilar structure or par�ion thereof. �� j. Operator. "Operator" means the person who is tl�e propnetor of the hotel or 28 m��t�l, wh:th�r iz� the cap��e�ty�f awn:r,}�.ssc�� subl�sse�, mcart�;��e�>in possessi;�n, �ic���s��., or�t�i�r ,� i t capacity. Where the operator performs his functi�z�s through a m��naging agent of any type or char�icter � other than an empl�yee, Elie managin�;agent shall also be deemed to be an operator for purposes ot tl�is 3 ` ordinance and shall have the s�me duties ai�d liabilities as his principal. Campliance with the provisions of 4 � this ordina�7ce by either the principal or the mana�;ing ader�t shall, however, be consic3�red to be� cornpliance 5 � by both. 6 k. Tourism B1D. "Tourism BID" nzea�ls tIie Palm Springs Desert R�sort � -- g Cornmunities Tourisn� Business Improvement District established by this ordinance. 9 Section 6. ESTABLISHMENT OF TOURISM BID. The Palm Sprin�s IDesert �� Rcsort Comrnunities Tourissti Business Impravement District ("Tourism $ID") is hereby established as a 1 t parking and business zmpravement area rander the Act. The boundaries of the Tourism STD ar� 12 coter�7�inous wit�the operational boundaries of the Palm Springs Des�rt Resorts Convention ar�d Visit�r's I3 Authority, excluding that area within the incorporated city limits of tl�e City ofI�alm Desert, b�t including 14 1� � �c:���rated Coaehella Valley and the cities af Cathedra] Ci�y, Desert Hot Springs, Indian VWells, Indio, 7� � La Quinta, Paim Spi-ings, and Rancho Mirage. A nlap arld ]egal desc�-iptio�i �f the boundaries are attaeh�;d 7� hereto as Ext�ibit ] and incorporated herein by reference. The Tourism BID and all Assessable Hotels anci I 8 ���'_ssessablc Motels within the boundaries of the Tourism SID shall be suhject ta the Act and all su�sequent � :,:::eri�.'<<nents thereto. �0 a. Advisor-�Board. Pursuant to the Act, the Board of Supervisors has ap�oin�ed tl�e 21 � Hospitality Industry and Business Council of the Palm Springs Desert Resort� Communities Convention ancl 22 �3 ; Visitors Authority to serve as the advisory baard for the Tourism BID to make recommendatiouls �I 24 eoncernir�g its operations, the expendih�re of revenues derived from the levy of Assessments, and to irlcur � 25 � �bligatians against the funds derived from the Assessmet�t in st�-ict accort�ance with policy guic�elines ?h t�established by the Board of Supervisors. In acidition, the Advisory Board shal] have such other pc�wers and 27 � be a�thorized to perform such other duties as the Board of Supervisors may fram time to time dctermine 28 I ;and direct. The Advisoc�y Board shall arinually present a report to the B�ard of SupErvisors far approval ,� 5 1 ��hic.h sl�all ii�clude a program of activities intended to be implei�ented within the Tourism B1D tc�gcther � �,�ith an estimate of re[ate� expenditures. The Advisory Board st�all also subrriit an annual repoi�t to the 3 B�ard of Sapervisors outlining the previous years' reven��es and ho�v those revenues were ex�ended. � 4 ' Section 7. LEVY OF ANNi.1AL ASSESSMENTS. Except cvhere funds are C __ .> oti�er�,vise available, an assessment shall be levied annually on all Assessable Hotels ar�d Assessable Mc�tels b � � locattd within the boundaries of the Tourism BID to pay for a]] Activities within the"T'ourism B1D. ��I'he g revenue from tl�e levy�f Assessments within the Tourisi� BID shall not be used to provide i�il�rovements 9 or activities outside tl�e area t�f tlle Tourisrn BID or for-azly purpose other than the purposes specified in th� �� I�esalution of Intent. ll a. Method aild Basis of Levyin_g__Annual Assessments. Tt�e Assessments levied 12 on Assessable Hotels and Assessable ivlotels pursuant to this ordinance are ]evied on the basis of the 1.3 estimated benefit to the Assessable Hotels and Assessable Nlotels denved from the Activitics to be fuilded 14 1� th�ouah the Toucism BID. �'� 1� An annual assessment shall be levied on Assessable Hotels and Assessable Motie'Is in the �� amount of two p�rcent (2alo} of the Gross Rerita] Charges for overnight roonl stays. �� Each 4perator of an Assessable Hotel or Assessahle Motel shall coilect and �ay the ��� I f�ssessment as pTovided in ti�is ordinance. 1T t]Ie Operat�.�r of an Assessabl�, i�otel �r Assessabl� Motel 2t� f f � ei�cts to pass on sor�le or all of tlie Assessment to its guests, the Operator shall separately identify or 2I itemize th�Ass�ss�nent on any document provided to the guest. The amount of the Assessnlent shall be 22 23 separately stated from the amount of tlze rent chargecl, and each guest sklall reeeive a receipt for payment 24 from the Operator. � z5 Por each fiscal year in which tl�e Assessment is ta be levied, the Advisory Board shall cat�se � �� to be preparect a report. Tf�e rep�rt shall be filed with the Clerk of the Board and shall identify the 27 Activities to be funded during that fiscal year and eontain an estimate of the cost of providing th�se 28 Aetivities. The report shall also coiltain all other items required to be inciuded in an annual report under 6 ] the Act. The Board of Supervisors may approve the r�port as filed by the Advisory Board or modify any � particular eontained in the report an�i approve it as modified, 3 After the approval ofthe report, the Board of Supen�isors shall adapt a res�lution of =#" intention to levy an annual assessment for that fiscal year, hold a public hearinb, and thereafter atiopt a 5 resr�lution confinning the report and levying the annnal assessment in accordanee with the specific 6 � procedures set fo�th in the Act. g The annual report far Fiseal Year 2008-2C1091�aving heen adopted and eonfirmed, the E�oard 9 of Supervisors l�ereby ]evies the Ass�ssl��nC for Fiscal Year 2008-2Q09 and authorizes tlie ]evy of future L fl annual ASsessments upon the adoption of an appr�priate resolution by the Boarc� of Supervisors pursuant to 11 the procedures outlined above. 12 l b. Tir7�e and Manner of Collectzon of Annual Assessments. Annual 13 Assessrne«ts shall be coll�eted by the County Treasurer-Tax Collector in four(4} znstallments. Each 14 i 5 0�,�_r�_E� ��af an Assessable Hotel or an Assessable Motel shall, before the last day of the month followir�g 1� each quarter, make a repo�t to the Coiinty Treasurer-Tax Collector on return forms provided by the C'otinty 1� reflecting th� dollar amount of Assessment due for that quarter. The full amount of the Assessxnent sh<<l] b �� remitte� to the County Treasurer-Tax Collector at the time that the rettzrn form is filed. The return form � I '� ai�cl pa_� i�cnt shail beeome cieiinquent on the iast day o�the month f'ollowing the eic�se of each calendar 2C� quarter. Nevertt�eless,reEurns anc� paym�nfs frorn the Operator of any Assessable HoteI or Assessable �� 22 �°tel shall be due immediately upon cessation of businass for any reason. ; The Cou�lty Treasurer-T�x Collector may establish shorter re�orting or remitting periods iF 23 , 24 � shorter periods are de��neci reasonably necessary to insure proper callection of the Assessmer�t �rom any z5 Operator. In addition, the County'I'reasurcr-'1'ax Collector may require Operators to �irovide such 26 additional information in any return as is deemed reas�nably necessary to enabl�e proper collection of th� 27 Assessment. 2$ 7 1 � Each return shall contain a declaration under Pcnalty of per}ury, exect7ted by tt�e C�perator�r ( � � its authonzed agent, that, to the best �f�the declarant's knowledge, tlle staterraents in the return are true, 3 �orrect, and complete. � A�Iy Operator of an Assessable 1-Iotel ar Assessable Motel who fails to rernit any � Asscssment imposed by this ordinance within the time r�luired, shall pay a penalry of ten pereenC t 10°�oj of f� � lhe amo�tnt of the Assessment in addition to the amount of the ori�inal Assessnl�nt. tlny Operator of an g Assc�sable Hotel or Assessable Motel wlio fails to remit any delinquent remitfance on oi�before the �1 fifteenth day<�f the month following the date of the first penalty shall pay a second delinquency penalty vf �� terl per�.enf (104/oj of fhe amount of the Assessment in addition to the sum of the ori�ina] Assessment ancl ] l the ten gercent (10%} penalty first imposed. 12 If tl�e County Treasurer-Tax Collector determine�s that t]Ie nonpayment of any remittanc�e i3 I � due under this ardinance is due ta fraud, a penalty of twenty-five percent (25%) of the amount of the 14 1,� con-ected Assessment(as determined 6y the County Treasw-er Tax Collector} shall be added thereto in 1(� additioil to tlYe penalties stated above. � ��� In addition to tl�e penalties imposed, any Operator of an Assessa�sle Hotel or Assessable i �g � 'v1c>tel who fails to pay any Assessment imposed by this ordinance shall pay interest at the rate of��ne i'�� i' �cr�ent (1%} per month, or fraction thereaf, on tlie amou�t of Assessment, exclusive of penalti�s, fi-�in tlie �� d�te on whieh the remittance first became delinquent unti] paid. Every penalty imposed and si�e� interest 21 � �2 as acerued �nder the provisiozls of t}ais sectit�n shall become a part of t�e Assessment required to be paid. z3 The County may eharge an adrr�inistrative fee for the collection and proeessing of the 24 Assessrr�ents in order to recover its reasonable costs for this serviee. �� 'I,he Gounty Treasurer-Tax Cotlector shall estahiish an interest bea�in� trust fund for cieposF' � i 26 of aIl Assessments collected pursuant to this ordinance. On a quarterly basis, the County Treasurer-"�'ax � 27 Coll�ctor�nay deduct monies from the trust fut�d to reimburse its�lf and other Cc�unry departments for 28 a~t��al ���sts �s��ci�tF-d with tne a�mir�istration of the Tourism BID and tl�is Qrdinance. On a quarterly , s I� i i basis, after first deducting such �dministrative costs, the Cc�unty-Treasurer-Tax Gollector shafl transfcr al] - reinaining Assess�l�ent revei�ues and interest in the trust account to Che Paln1 S�nn�s Desert Resarts j C`onvention and Visitor's Authority, for beneft ofthe Advisory Board. Transf�rred Assessment rcvenues =� shall on�y ba expended by tl�e Advisory Board for expenditures autl�orized by the anni�al repor� approved 5 and coi�firmec{ by the B�ard of�upervisors. 6 � c. Time and Manner af Ap�eal. 1f any Operator of an Assessablc Hotel or g Assessable Wfotel refuses or fails to file a timely return or to remit timely�pa}7nent of an Assessment or aFry �J portion thereof, the Cou�lty Treasurer-Taac Collector shatl proceed ir� such manner as he� or she dee�7�s best �d to o�tain tact:; and information on which to base his or her estimate of tlze Assessment due. If th�C�unty 11 Treasurer-Taa� Collector deterniines that any Operator of an Assessable Hotel or Assessable Motel has not 12 properly calcnlated the Assessrnent, properly filed a return, or property paid the Assessment as required by 13 't�llis ordinance, the County T�-casurer-Tax Collector shall procure siich facts and infoimatio�i as he or siie is l4 15 ��'�` to obtain and shal] estimate and detem�ine the Assessment dtre from that Operator including any �b authorized interest and penalties. I� Upon such a determination, �he County Treasurer-"Tax Collector shal] give notice af the �� Assessment amount b se�vin it ersonal] or b de ositin it in the United States izlail �sta ., re�aid Y ' � P Y �' P g , I�� b�P � > �_ .�-es<-vu to ftie C�perator at his [ast known ac��lress. Such Operat��r may ��iiliin ten (tU) calendar days afte�� 2� i serving ar mailing of'sach notice make application in writing to the County Treasurer-Tax Collector for a 2t �2 hearing on the Assessment. 23. If application by the OperatQr for a hearirlg is not made within the time prescribed, the 24 Assessn�ent, interest and penalties, if any, determiz�e� by the County Treasurer-Tax Collector shall become �5 final and conclusive anc� immediateiy dire and payable. Ir application for a hearing is macle, the County ��' Treasurer-Ta'x Collector shall give not less than five (5) calendar days written uotice to the Operator to 7� show cause at a time and plaee fixed in said notice why the Assessn�ent amount, interests, and penalties, if 28 I 9 f� i � i i � 1 � any, determined by the County Treasurer-Tax Collcctor should not be fixed as tlle amount to be as�essed �' against the Operator. 3 � At the hearing, the Operator may app�ar and offez evidence wh_y the specitied Assessment, � interest, and penalties should not be levied. Afte,r the hear�ng, the County Treasiirer-Tax Collector shall > �3etermine the amount of the Assessment, interest, and penalties, if any, that ttle Operator is rec}uirec3 t« �� � reznit �ursu�lt to this ordii�ance. The County Treasurer-Tax Collector shall give notice of his on c�r g decision by serving it personally or by depositing it in the United States mail, postage pre�aid, addressed ko 9 the Operator at l�is last known address. The amount of the Assessment, interest, and penalties, as refleeted �a in the County Treasurer-Tax C;ollector's written decision shall be payable fifteen (1 S) calendar days after I1 personal service or mailing of the decision unless the Operator applies for an appeal to the Board of 1? Supervisors. :� E Any Operator aggrieved by any decision of the Gowzty TreasYarer-Tax Collector with re5pect 14 I S t:� the levy of an Assessment, interest, or penalties under this orcli»ance may appeal to the Board of �� Supervisors by filing a i�otice of appeai with the Clerk of the Board within fifteen (I S) calendar days of t}�e 1� servipg or inailing of the Coanty Treasurer-Tax Collector's wntten decision reflecting the Assessment, 1� iaterest, and penatties due under tl�is orciinance. Tkie Board of Supervisors shall fix � time and place for � i�criring sueh appsal, and the Clerk of the Board shall give notice in writing to such C�peratar at his last 20 known acidress. 21 � �2 At the hearing, the Operator may appear and offer evidence as to the amot�nt of Assessment, -�� � interest, and pec�alties, if any, that should be levied against the Operator. after the hearing, the Board of 24 Supervisors shall det�rmine the amount of the Assessment, interest, and penalties, �f an�, that �he Oparator 2� is requiretl to remit pursuant to �i�is ordinanee. The decision of�he Board of Supei-�risors shall l�e final and �6 e�ncltisive. The Board of Supervisors shall give notiee ofits decision by serving it personally or by 27 depositing it in the United States mail, postage prepaid, addressed to ehe Operator at his I�st knawn address. 28 10 i 1 Any a�7iount found by the Board �f Supervisors to be due sha11 be imrr�ediately due and I�ayable u��on �' mailing or personal serving a copy of the decision to the O��erator. 3 d. Operator's DutY to Ivlaii�tain Records. It shall be the dl�ty of every �peratvr 4 of an Assessabl�Hotel or Assessable N1ote1 to keep <�nd preserve for a period of tlire.c years all recorcls as 7 may be i�ec�ssary to deternline the amoE�nt of AsseSsments levied for which the Operatc�r may be or inay 6 .� have been tiable for payment to the Counry. The records deemed necessary for this detern�ination shall g include, but not be limited to, general ledgers, income tax returns, a ekzronological cash journal, or other 9 cornparable means of summarizing Operatf�r's mor�thly ar quarterly rev�nue, supported by receipts. These �0 � � records shall be available during regular business hours for inspectiof� by the County T�-easurer-Tax 11 � Collector or County Auditor-Controller upon twenty-four hours �rior written notice. I2 e. Refunds. Whenever the ainaunt of any Assessment leviecl, interest, or 13 pen�Ity has been overpaid or paid more than once o�-has been erroneously or illegally coltected or received 14 �5 by the County�inder t}�is ordinance, it may be refu�ded as set forth here-in pr�vided a claim in writing, 16 stating under penalty of perjury tl�e specific grounds upoiz which the claim is fowzd�cf, is filed with the 1� County Treasurer-Tax Collector witl�in t}�-ee(3) years of the date of tlie payment. �8 In the event that the Operator of an Assessable Hot�;t or Assessab]e Motel elects to pass on solne or all of the Assessment ta its guests, the Operator r�ay file a claim for a refund against the 20 assessment levied and remit�ed to the Cotmty, the amot�nt overpaid,paid more than once or erroneously or 71 �z illegally collected or received wh�s1 it is properly established that the guest �vho paid the Assessment was �3 incorrectly charged. How�ver, a refund shatl noi be allowed to ti�e (7perator if the amotint of the 24 Assess�T�ent has been refunde�by the County ta the guest who paid the Assessment. 25 A guest of at1 Assessable Hotel or Assessab�e Motel may obtain a refand of an Assessn7cnt 26 overpaid c�r paid more that� once or erropeously or illegally collected or received by the Coun�� by filing a 27 claim for a refurtd as described above, but only t�hen the Assessment was paid directly to the County 28 Treastirer-Tax Collector or when the gue�t,having paid the Assessment to the Operator, safisfactorily ll I estab(ishes that he or she has bcen unable to obtain a rcfund from the 0�3erator who elected to p�ss on some� 2 or all of the Assessment to t�e g�iest. 3 No refund shall be paid unless the claimant establishes his c�r}1er right thereto by writ[en =� records and argtiment showing entitlement thereto. 5 f. Collections and Reinedies. Any Assessment required tc� be p�id by any � � � � �� Operatoz of an Assessable Hotel or Assess�ble Motel pursuant ta this ordinance shall be deecned a debt g �owed by the Operator to the Coanty. If t1�e Operator of an Assessable I-Iotel or Assessable ?v�lotel elects to � 9 pass c�n aar��e or all of trte Assessment to its guests, the amount collected by the Operator that has not been �Q paid to the County shall be dcemed a cicbt owed by the Operator to the County. Any}�erson owing rnoney � � to the Cc�unry utader th�s ardinance shall be liable in an action broaght in the name of tlae County for the I 2, recovery of such a�nount. In addition, the County may pursue any other remedies available at law or in `? � 14 i���li��ty. �l,t�e r�med�es �or collection and enforcement set forth in this ordinar�ce sl�all be cunlulat�ve and n�t l5 �xclusivc. 1( Sect�on 8. SEVERrA$ILITY. If any�rovisioz�, c,lause, sentenee or paragraph of this 1� orc�ii�ance or the app�ication thereof to any person or circumstance shall be held invalid, such irtvalidity �� shall not affect the other provisions of this ordinance which can be given effect without the irivalid 1�• ,�:;�u�� .��i �.��plication, anci to this end, tl�e provisions of this ordinance are hereby declared to be LU severable. 21 z2 l�� 23 !!/ 24 /// 25 /// ��' lil �� I// zs � 32 i� �� 1 � Sectit�n 9. EFFECTIVE DATE. This ordinance shal[ take eff'cct thirty (30) c�lei�dar Z days after its adoption. The Chairman of the Board of Supervisors shal) sign this ordinance ar�d thc Clerk � � 3 ; I of th� I3c�ard af Supervisars s�all attest to the Chairrnan's signature and then ct�use the same tr� be�Eiblished 4 ; ; alon�;with the nan�es �f ti�e Board members voting for and ag�inst the o��diilanee within fi�teen (15) c�ays .5 ; `= after its passage at least ance in a newspaper of general circulation published and circulated in the area c>f � � the Tourisnl BID. , g BOARD O� SUPERVTSORS OF THE COUNTY O�' RIVERSIDE, STATE OF' CALI�ORNIA � IO � l l } �y� _ .___ ______ Chairi7ian, y Wilson IZ , AT'TriST: � NANCY ROrtERO �� �, �L.?�Rk: O�THE BOARI3:/ 14 15 �Y�_ __S___ f__t� ep ty 16 ;i � 17 � {SEAL) i 18 j �?0 21 22 "l3 ?4 25 26 �� 28 11.25.08 3.45 13 �' � � ( I � � � � � M � ! �� �� a ��I �I I �' il �i ��� � ; � , ; "� ti I. � 1 EXHISIT 1 � MAP AND LEGAL D�SCRIPTION OF THE BOUNDARIES OF , THE PALM SPRINGS DESERT RES(JRT COMMUNITtES TOURISM " BUSINE�S IMPROVEMENT DISTRICT a 4 V 7 � � I� 1 t ,��I 1? ��� 13 ': 'n i �I I IS � 16 17 I 18 I '� ��� I I 21 ' I � 22 ` � ?� i i �2� � i z� � i �� 27 , 1 ?g i , l ta i � j ;j � � N�v �� � a�� � J m t�J � - . . � ����� � G � ���m' F. N y ( `O O� t n a ro m��s � �L m� � � ��� � � �� Ov�LL � � � . � -� ' . , u' m ' � � —� � � � � 1 ��` � � �i . _ . � . . . . . ' ' . . , � N O i � � � 1 � � � ' , � . .�I � �- � 1 � � , ... . "_ - . .. � � ... t Z d i1�K � . . . . . E � � . . - ' - . - , , d `� � �# . , . . � :! S �,, � .., . ' �� `�� , v� ' ,,. : `„; " . , .,,, , R �j N � (� _ � � �*+� MMO '��� � - � ' ., 1.' ' O Q � � : s ``�}rr � ,;F. � �F., � ,�. ��a� � , . '�'• � � ` — ��` i ' k 3 . �� ��`n±� � . � .� � . � � £ � � . � . � � � J ( � 'Q � � � y� � ��� ° � `� { ~.-<- i � � '�r � ? �` � .'y� r�r � ,�_, •� � � `:1 r�� � ;' � � ��. f _ s- t - � � . .. �*�- � —� � .!� _:1 x �� �{ � a � �' ��• - � S:, � �- �- ,� � � a" £ T o � �� :� � ' ' ��__-__ ; � 3 � � ��� ! ".y:'n ... � o> m p � . , c ��:.� . .I.. - . � �u. j tj;� � a S � (J .,,��a ��� { {���.', I z s f `� � � �:�; � �a' ••� ��� � � � � �..� ..%,'�' � � z�� ��� �� � ; �,� � m � '� � • ^_� F '� . -- _ - :Z. .y� � � L 3 r` n•F�'_"L'� �.. t I �=u :^f�r-' ro C� � ;: 4 �� 1 - , _ o � � � � �—� � �� -� � : � � ���, � ���.�� r ,�_ �_, � � . . z � �_'— t.�� - : �� , _:_(-:_ � � � � � Q 4 �;� z� .�.# � ;,1� .1;t� � # o � r 7 .�. N t-`�'°L a'G I l'1 _..�. ? � O , � �0. � h �y� � � m i]��i. I Q� � 3 o E a a a m � v' o a �:�. ' . � �J _ . � = v, r � � ,a� } E � � N C� ��� �_ �. � a� w � .� c _ � U � � _ . rn o. �; � � U < q � � � � Q � �y a � C c � j � � d Z « 4 � � � ' �. ' � _ z � z �_ x <- The Paim Springs Desert 12esort Commuoities Tourism Imprt�veR�enf l�istrict Boundary llescriCation 1. BEGINN[NG at fl�e Northeast corrier af Section 1,�ownship Z So�th,I�ange 2 East, San Bernardino I�leridian,also being a paint on the north line of Riv�rside Couaty; 2. "C henc� So�tth alon�;said Range I ine to t1�e Northeast corner of Section 36,�S, R2�; 3. Tl7ence West a(ang tE�e Noi-th line of saic�Section 3b to the North one-quar�er corner th�t�eoF, 4. �f�hence South along the North-South ce�lter section line of said Section 36 to the Center section cornzf th�reof; 5."fhence I:ast along the East-West center seetion line of said Sectioi� 36 4o the East one-qua�rter corner tllere�>f. 6. "Chence South along the East line of said Section 36 to the Northeast corncr of Section t,T3S, R2E; 7. Th�nce West along the'_�(orth line of said Section i to the Northwest comer thereof; 8. Thence Soutl� alo�g the West line of said Seation I to the Northwest corner of Section I2,"T3S, R2E; 9. 1'hence East along the North lir�e of said Sectio❑ 12 to the Idortheast corner thereof; i 0. �l�hence Sduth a�o�g the East line ofsaid Section t2 to the Southeast corner thereof; 1 1. Ther�ce West alozig tf�e Soiith line of said�ection 12 to the Nortttw�st aorner of Section I3, T35, R2E; 12. "I"hence South aiong the West line of said Section 13 to the Southwest corner thereof; 13. Thence East along the South line of said Section 13 to the Southeast corner tflereof; I�. '1'C��nce South a(ong said Range line fo the Southwest corner of Section i S,T4S, R3E; 15. Thenae East alo�ig Section li�les to t�e NortfteasE corner o€SecEion 20,T4S,R3E; 16.Thence Soutf� along the East liae oFsaid Section 20 to the So�theastcor�ter tk�ere�f; / "��'i�_��.lce. West along the South line of said Section 20 to the Nort�west eorner of Section 29,T4�, R3E; t 8. ",''het�ce South along the West line of said Section 29 to the Southwest corner tbereof; 19. Thei�ce East along the Soufh lii�e of said Section 29 to tl�e No�heast corner of Section 32,T4S, R3l;; 2Q Thence South along the East line of said Section 32 to tt�e Southeast corner cixereof; 21. "l�hence West along the South line Qf said Section 32 to the I*I�rtheast carner of Section 5,TSS, K3E; 22. Thence South along 5ection ��nes to the Ncn-thw�st c�rn�r of Section I6,TSS,R3E; 23. The�nce�ast along the North tine of said�ectipn 16 to th�Northeast cnrner thereof; 24. `I�hence South atong ihe East�ine of said �uection 16 tp th�NorihwesC corner af Section 22,TSS, R3E; 25. Ther�ce East along the Nortk� lina of said Sectio�22 to tfle Northeast corner thereof; 26. Thence South along the E�st line of said Seetion 22 to the Nor�t�west corner of Section 26,TSS, R3E; 27. 'I'hence East along the North line c�f said Seetion 26�o the Northeast corner thereof; � �`outh aloag Seeti�n lines to tlie Northwest eoraer af Section 1,T6S,R3E; ly�. ���;:ic�East along t1Ye NQrth line c�f said Se�lion 1 to the Nortk�east corner thereof, being a poir�t of :��f.�r:.:c'ion witit the P�tm Spriilgs Uni�ed Sch�ol Uistrict bo�andary line definec3 by the West line of Sectton 31,TSS, R4E; 30.T�her�ce Easterly and Soui}ierly aiang the�'aln� Springs Uni�ed Schor>(District bot�i�clary lin�to a point of intersection rvith the south Riverside County line, 31.Thence Easterty along ti�e Riv�rside County Iine,also being the southernmost boundaries e�f the Patm Spri��gs Uai�ed S�hool L}istfict,the Desert Sat�ds t.�ni�i�d Schc�al L?istrict anc�1he�.;oachetia Vatley Unified Sehool Distriet, to a point of intersection with 1he easteri�ti�ost bo�andary line oftE�e Coachella Valley Unified School District; 32. Thence Northerly, along th�easternrnost baundary line of the Coachefla Vaddey Ur�if�ed School District to a point of intersection with the norih Riverside Courtty line; 3�_Thence Westerly along the north Riverside County line to the Point oiSegin��ing. The boundary of the Palm Springs Des�ert r�sorts Communities tourisrz3 Impro�ement�istrict exeludes the ineorporated city lisnits for the City of Palm Deser�and the City of Coac�el�a.