Marin County Municipal Code Ch. 3.70 Tourism Business Improvement District

The purpose of this chapter is to establish the Marin County Tourism Business Improvement District.

(Ord. 3401 (part), 2004)

Pursuant to the Act, a business improvement district area is designated as the "Marin County Tourism Business Improvement District" (MCTBID) is hereby created and established.

(Ord. 3401 (part), 2004)

All lodging establishments within the boundaries of the district established by the ordinance codified in this chapter shall be subject to any amendments of the Parking and Business Improvement Area Law of 1989, codified as California Streets and Highways Code Sections 36500 through 35551, inclusive.

(Ord. 3401 (part), 2004)

The assessment, two percent of the gross room rental revenues, is to be levied on all lodging establishments, existing and future, within the MCTBID in the County of Marin (excluding the unincorporated area of Supervisorial District 4) and within the participating Cities of Larkspur, Novato, San Rafael, and Mill Valley, and the Towns of Corte Madera and San Anselmo as indicated and described on Exhibit A. The MCTBID projected annual assessment revenues in year one total approximately three hundred fifty thousand dollars. An assessment based on percentage will result in revenues that rise and fall in reflection of greater and lesser business in an overall up or down tourism market and world economy.

(Ord. 3401 (part), 2004)

(Ord. No. 3551, 2010)

All protests, both written and oral, are overruled and denied and the board of supervisors finds that there is not a majority protest within the meaning of Section 36523 of the Act.

(Ord. 3401 (part), 2004)

All of the assessments imposed pursuant to this chapter shall be reviewed by the board of supervisors annually, based upon the annual reports prepared by the advisory board appointed pursuant to Sections 36530 and 36533 of the California Streets and Highways Code.

(Ord. 3401 (part), 2004)

No portion of the revenues from the assessments within the district shall be used to provide improvements outside of the district for any purpose other than for the purposes of the expenses, services, activities and programs specified in the resolution of intention to form the district, or as modified by the board of supervisors pursuant to compliance with Sections 36534 and 36535 of the California Streets and Highways Code. Expenses, services, activities and programs paid for with the one percent increase in assessment approved in December 2010 shall provide a specific and direct benefit to the payors that is not provided to those not charged. The specific and direct benefit to payors will be increased sales of room nights provided through programs designed to directly benefit payors. To generate additional room night sales, payors will be featured on TBID-funded websites and mobile applications, provided sales leads generated by TBID-funded FAM tours and sales missions, featured in TBID-funded collateral materials including brochures, and featured in other TBID-funded programs specifically designed to increase room night sales. Those not charged shall not be included in any of these activities nor shall they receive the benefit of additional room nights.;hn0; (Ord. 3401 (part), 2004)

(Ord. No. 3551, 2010)

The assessment imposed by this chapter is levied upon the lodging establishments within the district, and the operator of each lodging establishment shall be solely responsible for paying all assessments when due. Notwithstanding the foregoing, in the event that the operator of a lodging establishment elects to pass on some or all of the assessment to customers of the lodging establishment, the operator of the establishment shall separately identify or itemize the assessment on any document provided to a customer. Assessments levied on the operators of lodging establishments pursuant to the ordinance codified in this chapter and passed on to customers are not part of a lodging establishment's gross receipts or gross revenues for any purpose, including the calculation of sales or use tax, transient occupancy tax, or income pursuant to any lease. However, assessments that are passed on to customers shall be included in gross receipts for purposes of income and franchise taxes.

(Ord. 3401 (part), 2004)