CA Review AZ
Meeting Date: Oct. 6, 2026
To: Mayor and City Council
From: Geoff Patnoe, City Manager
Staff Contact: Tess Sangster, Economic Development Director [email protected], 760-607-2923
Subject: Resolution of Intention to Renew the Carlsbad Tourism Business Improvement District
District: All
Rec
ommended Action
Adopt a resolution declaring the City Council’s intention to renew the Carlsbad Tourism Business Improvement District and fixing the time and place of a public meeting on Nov. 10, 2026, and a public hearing on Dec. 1, 2026, for the renewal of the district and the levy of assessments on all lodging businesses in the city for the renewed district commencing July 1, 2028.
Executive Summary
The City of Carlsbad established the Carlsbad Tourism Business Improvement District to support the city’s tourism businesses, a key local economic driver. The district assesses fees from all of the hotels, motels, resorts and short-term vacation rentals in the city to pay for tourism promotion that encourages people to visit and stay in Carlsbad.
The current Carlsbad Tourism Business Improvement District has a five-year term ending on June 30, 2028, which will continue until its expiration. The city received petitions supporting the renewal of the district from lodging businesses that will pay more than 50% of the assessment.
While the current district will remain in operation until June 2028, early renewal is necessary to sustain multi-year tourism programs and partnerships, and to make long-term operational commitments that support continuity in destination marketing and sales.
If approved, the renewed Carlsbad Tourism Business Improvement District will have a 10-year term commencing July 1, 2028, and ending on June 30, 2038. Extending the renewal term from five years to 10 years would provide greater long-term stability for the Carlsbad Tourism Business Improvement District and the businesses it serves. Key benefits include:
• Reduced administrative and renewal costs: A 10-year term would reduce the frequency of the comprehensive renewal process, decreasing the associated staff time, administrative workload and legal expenses that would otherwise be incurred again in five years.
Oct. 6, 2026
Item #2 Page 1 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7 • Greater stability for long-term tourism planning and investment: As competition among destinations continues to increase, a 10-year term would provide greater certainty for long-range destination planning, tourism promotion, recruitment efforts and strategic investments. This longer planning horizon would allow tourism partners to develop and implement initiatives that extend beyond a five-year cycle. • Increased certainty for lodging industry investment: Carlsbad lodging properties continue to make significant investments in renovations, improvements and repositioning of their properties. A longer renewal term provides greater certainty regarding the continuation of destination marketing and tourism promotion efforts, supporting confidence in Carlsbad as a destination and tourism market.
Overall, a 10-year renewal term would provide a more stable framework for long-term planning, investment and collaboration within Carlsbad’s tourism industry while reducing the administrative and financial costs associated with more frequent renewal proceedings.
The renewed district’s annual assessment rate will be 2% of gross short-term room rental revenue, which is consistent with the current district assessment rate. Lodging businesses may voluntarily elect to pay an additional 1% assessment in addition to the base assessment to promote golf-related programs and activities that promote increased room sales specifically for the lodging businesses that chose to pay the additional assessment.
Renewing the business improvement district will ensure there is a continued revenue source devoted to marketing Carlsbad as a tourist, conference and event destination. If renewed, the district would generate approximately $9.5 million total on an annual basis, which includes the base assessment as well as the optional golf-related assessment. This would be used to promote travel, tourism and golf in Carlsbad.
The City Council is being asked to approve a resolution declaring its intention to renew the Carlsbad Tourism Business Improvement District and set a public meeting on Nov. 10, 2026, and a public hearing on Dec. 1, 2026, for the renewal of the district, and beginning July 1, 2028, approve the levy of assessments on lodging businesses in the city for the renewed district.
Explanation & Analysis
The Carlsbad Tourism Business Improvement District was initially established in 2005 under the state’s Parking and Business Improvement Area Law of 1989. As the district’s assessment, budget and capabilities grew, the district required a more modern operational structure.
Accordingly, a majority of the Carlsbad lodging businesses petitioned to form a new tourism business improvement district under the state’s Property and Business Improvement District Law of 1994. On April 18, 2023, the Carlsbad Tourism Business Improvement District was re- established under the 1994 Law with a five-year term ending on June 30, 2028, which will continue until the end of its term.
The city received petitions from business owners in support of renewing the district for a 10- year term commencing July 1, 2028, or as soon as possible thereafter, and ending 10 years from its start date. More than 50% of the businesses that are assessed, as measured by revenue generated to the district, must submit petitions to renew the district, which was satisfied as of Sept. 29, 2026.
Oct. 6, 2026
Item #2 Page 2 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7 Business Improvement Districts
Tourism business improvement districts use the efficiencies of private sector operations in the market-based promotion of tourism. These assessment districts allow lodging business owners to organize their efforts to increase tourism. Through assessment collection, business owners within the district fund the district, and those funds are used to provide services that are desired by and benefit the assessed businesses within the district as outlined in a Management District Plan.
A tourism business improvement district provides the benefits listed below. • Funds cannot be diverted for other government programs and are a stable funding source for tourism promotion.
• Improvement districts are customized to fit the needs of each destination. • Improvement districts allow for a wide range of services, including destination marketing, tourism promotion, conference promotion, and sales lead generation. • Improvement districts are designed, created and governed by those who will pay the assessment.
In California, tourism business improvement districts are primarily formed under the state’s Property and Business Improvement District Law of 1994, which facilitates efficient operation and management of the district through an owners’ association, which is a private nonprofit entity contracted by the city. The owners’ association is subject to the Brown Act and the California Public Records Act, ensuring transparency. Further, the owner’s association must make annual reports to the City Council on the district’s activities. The Carlsbad Convention and Visitors Bureau, doing business as Visit Carlsbad, was selected by the City Council as the owners’ association for the current district through June 30, 2028. A renewal contract will be brought to the City Council for consideration on Dec. 1, 2026, at the same meeting as the public hearing for the renewal of the Carlsbad Tourism Business Improvement District. The renewal contract will allow Visit Carlsbad to continue managing assessment district funds and implementing the City Council-approved Management District Plan for the renewed district.
The Management District Plan (Exhibit 2) for the renewed district includes:
• Proposed district boundaries
• The assessment rate
• A service plan that includes the improvements, maintenance and activities proposed for each year of operation
• Budget
• Proposed means of governance
The district will include all lodging businesses, existing and in the future, available for public occupancy located within the boundaries of the city.
Oct. 6, 2026
Item #2 Page 3 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
The city will be responsible for collecting the assessment monthly (including any delinquencies, interest and overdue charges) from each assessed business. The city will forward the assessments to Visit Carlsbad. Visit Carlsbad will have the responsibility of managing the Carlsbad Tourism Business Improvement District programs as provided in the Management District Plan. The city will continue to be paid 2% of the assessment collected to cover its costs of collection and administration.
Fiscal Analysis
There is no immediate fiscal impact. Should the City Council renew the Carlsbad Tourism Business Improvement District, the city will continue to collect and remit the assessments from the business owners and to Visit Carlsbad, respectively. The city will continue receiving a fee of 2% of the amount collected to cover its costs of administration. Because district programs are intended to increase visitation to the city, these increased visits could increase transient occupancy tax and sales tax collections.
Options
Option 1: Approve the resolution to set a public meeting on Nov. 10, 2026, and a public hearing on Dec. 1, 2026, for the renewal of the Carlsbad Tourism Business Improvement District and the levy of assessments on lodging businesses within the renewed district commencing July 1, 2028.
Option 2: Don’t approve the resolution, at which point the Carlsbad Tourism Business Improvement District would cease to exist at the expiration of its term on June 30, 2028.
Staff recommend option 1.
Next Steps
Should the City Council adopt the resolution, staff will proceed according to the following timeline and provide adequate notice for the public meeting and the public hearing required for the renewal of the Carlsbad Tourism Business Improvement District.
Oct. 16, 2026 N OTICE
The Property and Business Improvement District Law requires the city to mail written notices to the owners of all businesses proposed to be assessed within the Carlsbad Tourism Business Improvement District.
Mailing the notice begins a mandatory 45-day period in which assessed business owners may protest district renewal.
Nov. 10, 2026 PUBLIC MEETING
This meeting will allow for public testimony on the renewal of the
Carlsbad Tourism Business Improvement District and levy of assessments.
No City Council action is required.
Oct. 6, 2026
Item #2 Page 4 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7 Dec. 1, 2026 FINAL PUBLIC HEARING
If written protests are received from the owners of businesses in the renewed Carlsbad Tourism Business Improvement District that will pay 50% or more of the assessments proposed to be levied, and protests are not withdrawn so as to reduce the protests to less than 50%, no further proceedings to renew the district and levy the proposed assessment against such businesses can be taken for one year from the date of the finding of a majority protest by the City Council.
If the City Council, following the public hearing, decides to establish the renewed Carlsbad Tourism Business Improvement District, the City Council must adopt a resolution of formation.
July 1, 2028 RENEWED DISTRICT
The ten-year term for the proposed renewed Carlsbad Business Improvement District would begin operations.
Environmental Evaluation
The proposed action is not a “project” as defined by California Environmental Quality Act, or CEQA, Section 21065 and CEQA Guidelines Section 15378(b)(5) and does not require environmental review under CEQA Guidelines Section 15060(c)(3) and 15061(b)(3) because the proposed action to adopt a resolution of intention to renew the Carlsbad Tourism Business Improvement District is an organizational or administrative government activity that does not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment. Any subsequent action or direction stemming from the proposed action may require preparation of an environmental document in accordance with CEQA or the CEQA Guidelines.
Exhibits
1. City Council resolution declaring intention to renew the Carlsbad Tourism Business Improvement District
2. Management District Plan
Oct. 6, 2026
Item #2 Page 5 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7 Exhibit 1
RESOLUTION NO. 2026-187
A RE
SOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, DECLARING THE CITY COUNCIL’S INTENTION TO RENEW THE CARLSBAD TOURISM BUSINESS IMPROVEMENT DISTRICT AND FIXING THE TIME AND PLACE OF A PUBLIC MEETING ON NOV. 10, 2026, AND A PUBLIC HEARING ON DEC. 1, 2026, FOR THE RENEWAL OF THE DISTRICT AND THE
LEVY OF ASSESSMENTS ON ALL LODGING BUSINESSES IN THE CITY FOR THE RENEWED DISTRICT COMMENCING JULY 1, 2028
WHE
REAS, the City of Carlsbad created the Carlsbad T ourism Business Improvement District (“CTBID”) in 2005 under the Parking and Business Improvement Area Law of 1989 through Resolution No. 2005-281; and
WHEREAS, as the district’s assessment, budget and capabilities grew, the district required a more modern operational structure; and
WHEREAS, on April 18, 2023, the CTBID was reestablished under the Property and Business Improvement Law of 1994 (Streets and Highways Code Section 36600 et seq.) for a five -year term, ending on June 30, 2028, through Resolution No. 2023-118; and WHEREAS, the CTBID will remain in operation until June 30, 2028; and WHEREAS, the Property and Business Improvement Law of 1994 authorizes the city to renew the CTBID; and
WHEREAS, early renewal is necessary to sustain multi-year tourism programs and partnerships, and to make long-term operational commitments that support continuity in destination marketing and sales; and
WHEREAS, the Carlsbad Convention and Visitors Bureau doing business as Visit Carlsbad ("Visit Carlsbad") and lodging business owners met to consider the renewal of the CTBID; and WHEREAS, Visit Carlsbad and lodging business owners worked together to develop a proposed Management District Plan (“Plan”), which sets forth the proposed district boundary, budget, assessment rate, proposed means of governance, and service plan that includes the improvements, maintenance and activities proposed for each year of operation; and WHEREAS, if approved, the renewed Carlsbad Tourism Business Improvement District will have a 10-year term commencing July 1, 2028, or as soon as possible thereafter, and ending 10 years from its start date; and
WHEREAS, the renewed CTBID will continue to include all lodging businesses in the city; and Oct. 6, 2026
Item #2 Page 6 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7 W HEREAS, the renewed district’s annual assessment rate will remain 2% of gross short -term room rental revenue , or the base assessment, to continue destination marketing and tourism promotion efforts devoted to marketing Carlsbad as a tourist, conference and event destination aimed at increasing room sales for lodging businesses; and
WHEREAS, under the renewed district, lodging businesses may continue to voluntarily elect to pay an additional 1% assessment , in addition to the base assessment , to promote golf -related programs and activities that promote increased room sales specifically for the lodging businesses that chose to pay the additional assessment; and
WHEREAS, lodging businesses that will pay more than 50% of the assessment, under the renewed CTBID, petitioned the city to renew the district.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, California, as follows:
1. That the above recitations are true and correct.
2. That t he proposed action is not a “project” as defined by California Environmental Quality Act, or CEQA, Section 21065 and CEQA Guidelines Section 15378(b)(5) and does not require environmental review under CEQA Guidelines Section 15060(c)(3) and 15061(b)(3) because the proposed action to adopt a resolution of intention to renew the Carlsbad Tourism Business Improvement District is an organizational or administrative government activity that does not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment. Any subsequent action or direction stemming from the proposed action may require preparation of an environmental document in accordance with CEQA or the CEQA Guidelines.
3. That the City Council finds that lodging businesses that will pay more than fifty percent (50%) of the assessment proposed in the Plan have submitted petitions in support of the renewal of the CTBID. The Council accepts the petitions and adopts this Resolution of Intention to renew the CTBID and to levy an assessment on certain lodging businesses within the CTBID boundaries in accordance with the Property and Business Improvement District Law of 1994.
4. Th at the City Council finds that the Management District Plan for the renewed district satisfies all requirements of Streets and Highways Code Section 36622.
Oct. 6, 2026
Item #2 Page 7 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
5. Th at the City Council declares its intention to renew the CTBID, and to levy and collect assessments on all lodging businesses within the CTBID boundaries for the renewed district commencing July 1, 2028, pursuant to the Property and Business Improvement District Law of 1994.
6. Th at the renewed CTBID will continue to include all lodging businesses, existing and in the future, available for public occupancy located within the boundaries of the City of Carlsbad, as shown in the map attached as Attachment A.
7. Th at the name of the district will continue to be the Carlsbad Tourism Business Improvement District.
8. Th at the assessment rate will continue to be two percent (2%) of gross short-term room rental revenue, or the base assessment, to continue destination marketing and tourism promotion efforts devoted to marketing Carlsbad as a tourist, conference and event destination aimed at increasing room sales for lodging businesses. Based on the lack of benefit received, assessments will not be collected on revenue resulting from occupancies of any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
9. That the lodging businesses may continue to elect to pay an additional assessment of one percent (1%). The funds raised through this additional lodging business assessment shall be used to promote golf-related programs and activities, thereby increasing demand for room night sales for those lodging businesses that opt-in to paying the additional assessment.
10. That the assessments levied for the renewed CTBID shall be applied toward sales and marketing promotions and other improvements and activities to market assessed lodging businesses in the renewed CTBID as tourist, conference, and event destinations to increase demand for tourism, as described in the Management District Plan. The proceeds of the additional one percent (1%) assessment will pay for golf- related programs and services specifically tailored only to those paying the additional assessment. Funds remaining at the end of any year may be used in subsequent years in which CTBID assessments are levied as long as they are used consistent with the requirements of this Resolution, Management District Plan, and the Property and Business Improvement District Law of 1994.
Oct. 6, 2026
Item #2 Page 8 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
11. Th at the proposed renewed CTBID will have a ten (10) year term, beginning July 1, 2028, or as soon as possible thereafter, and ending ten (10) year s from its start date , unless renewed pursuant to Streets and Highways Code § 36660.
12. That bonds will not be issued.
13. That the time and place for the public meeting to hear testimony on renewing the CTBID and levying assessments are set for November 10, 2026, at 5 p.m., or as soon thereafter as the matter may be heard, at the Council Chambers located at Carlsbad City Hall, 1200 Carlsbad Village Drive, Carlsbad, CA. 92008.
14. Th at the time and place for the public hearing to renew the CTBID and the levy of assessments are set for December 1, 2026, at 5 p.m., or as soon thereafter as the matter may be heard, at the Council Chambers located at Carlsbad City Hall, 1200 Carlsbad Village Drive, Carlsbad, CA. 92008.
15. Th at the City Manager, or designee, is directed to provide written notice to the lodging businesses subject to assessment of the date and time of the public meeting and public hearing, and to provide that notice as required by Streets and Highways Code Section 36623, no later than October 16, 2026.
16. That at the public meeting and public hearing, the testimony of all interested persons for or against the renewal of the CTBID may be received. If at the conclusion of the public hearing, there are written pr otests by the owners of the lodging businesses within the proposed renewed CTBID that will pay fifty percent (50%) or more of the estimated total assessment of the entire CTBID , no further proceedings to renew the CTBID shall occur for a period of one (1) year.
17. Th at the complete Management District Plan is on file with the City Clerk and may be reviewed upon request.
Oct. 6, 2026
Item #2 Page 9 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7 PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 6th day of October, 2026, by the following vote, to wit:
AYES: Blackburn, Bhat-Patel, Acosta, Burkholder, Shin.
NAYS: None.
ABSTAIN: None.
ABSENT: None.
_______
______________________________
KEITH BLACKBURN, Mayor
_______
_______________________________
SHERRY FREISINGER, City Clerk
(SEAL)
Oct. 6, 2026
Item #2 Page 10 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
Attachment A
District Boundaries
Oct. 6, 2026
Item #2 Page 11 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
2028-2038
CARLSBAD TOURISM BUSINESS
IMPROVEMENT DISTRICT
MANAGEMENT DISTRICT PLAN
Prepared pursuant to the Property and Business Improvement District Law of 1994, Streets and Highways Code section 36600 et seq.
September 22, 2026
Exhibit 2
Oct. 6, 2026
Item #2 Page 12 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CONTENTS
I. OVERVIEW ........................................................................................................................................ 3 II. BACKGROUND ................................................................................................................................ 5 III. BOUNDARY ....................................................................................................................................... 6 IV. ASSESSMENT BUDGET AND SERVICES ................................................................................ 8 A. Annual Service Plan ............................................................................................................................. 8 B. Annual Budget .................................................................................................................................... 10 C. California Constitutional Compliance ............................................................................................. 10 D. Assessment .......................................................................................................................................... 12 E. Interest and Overdue Charges .......................................................................................................... 13 F. Time and Manner for Collecting Assessments .............................................................................. 14
V. GOVERNANCE ............................................................................................................................... 15 A. Owners’ Association .......................................................................................................................... 15 B. Brown Act and California Public Records Act Compliance ........................................................ 15 C. Segregation of CTBID Funds .......................................................................................................... 15 D. Annual Report .................................................................................................................................... 15
APPENDIX 1 – LAW .................................................................................................................................... 16 APPENDIX 2 – ASSESSED BUSINESSES ............................................................................................. 28
Prepared by
Civitas
(916) 437-4300
www.civitasadvisors.com
Oct. 6, 2026
Item #2 Page 13 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 3
I. OVERVIEW
Developed by Carlsbad lodging businesses and the Carlsbad Convention and Visitors Bureau dba Visit Carlsbad (VC), the Carlsbad Tourism Business Improvement District (CTBID) is an assessment district proposed to continue to provide specific benefits to payors by funding marketing and sales promotion efforts for assessed lodging businesses. This approach has been used successfully in other destination areas throughout the country to provide the benefit of additional room night sales directly to payors. In 2005, the CTBID was originally formed pursuant to the Parking and Business Improvement Area Law of 1989 (89 Law). In 2023, Carlsbad lodging businesses and VC modernized the CTBID by disestablishing the 89 Law District and forming a new CTBID pursuant to the Property and Business Improvement District Law of 1994 (94 Law) for a five (5) year term . Carlsbad lodging businesses and VC now wish to renew the CTBID for an additional ten (10) year term.
Location: The renewed CTBID includes all lodging businesses, existing and in the future , available for public occupancy located within the boundaries of the City of Carlsbad (City), as shown on the map in Section III of this Management District Plan (Plan).
Services: The CTBID is designed to provide specific benefits directly to payors by increasing awareness and demand for room night sales. Sales & Marketing, Golf -Related Programs & Services, and other improvements and activities set forth in this Plan, will increase demand for overnight tourism and market payors as tourist, meeting and event destinations, thereby increasing demand for room night sales.
Budget: The total CTBID annual assessment budget for the initial year of its ten (10) year operation is anticipated to be approximately $9,500,000. A similar assessment budget is expected to apply to subsequent years, but this assessment budget is expected to fluctuate as room sales do, as businesses open and clos e, and as businesses opt -in or opt-out of the voluntary additional one percent (1%) assessment for Golf -Related Programs & Services as described herein.
Cost: The annual assessment rate is two percent (2%) of gross short -term sleeping room rental revenue. Based on the lack of benefit received, assessments will not be collected on revenue resulting from occupancies of any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
Lodging businesses may elect to pay an additional assessment of one percent (1%) of gross short -term sleeping room rental revenue . The funds raised through this additional lodging business assessment shall be used to promote golf-related programs and activities, thereby increasing demand for room night sales for those lodging businesses that opt -in to paying the additional assessmen t. The proceeds of the additional assessment will pay for Golf-Related Programs & Services specifically tailored only to those paying the additional assessment.
Collection: The City will be responsible for collecting the assessment on a monthly basis (including any delinquencies, interest, and overdue charges) from each assessed lodging business Oct. 6, 2026
Item #2 Page 14 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 4
located in the boundaries of the CTBID. The City shall take all reasonable efforts to collect the assessments from each assessed lodging business.
Duration: The renewed CTBID will have a ten (10) year life, beginning July 1, 2028, or as soon as possible thereafter, and ending ten (10) years from its start date. This Plan will be implemented upon commencement of the renewed CTBID term on July 1, 2028, or as soon as possible thereafter, and will be completed at the end of the ten (10) year term. After ten (10) years, the CTBID may be renewed pursuant to the Property and Business Improvement District Law of 1994, Streets and Highways Code section 36600 et seq. (94 Law) if assessed lodging business owners support continuing the CTBID programs.
Management: VC shall continue to serve as the CTBID’s Owners’ Association through June 30, 2028, with an agreement renewal pending City Council approval . Anywhere VC appears throughout the Plan, it can be interpreted more broadly to mean the Owners’ Association approved by the City Council. 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.
Oct. 6, 2026
Item #2 Page 15 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 5
II. BACKGROUND
TBIDs are an evolution of the traditional Business Improvement District. The first TBID was formed in West Hollywood, California in 1989. Since then, over 100 California destinations have followed suit. In recent years, other states have begun adopting the California model –Illinois, Minnesota, Massachusetts, Montana, South Dakota, Washington, Colorado, Texas and Louisiana have adopted TBID laws. Several other states 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. Additionally, some cities, like Portland, Oregon and Memphis, Tennessee have utilized their home rule powers to create TBIDs without a state law.
California’s TBIDs collectively
raise over $300 million annually
for local destination
marketing. With competitors
raising their budgets, and
increasing rivalry for visitor
dollars, it is important
that Carlsbad lodging
businesses continue to invest in
stable, commerce-specific
marketing programs.
TBIDs utilize the efficiencies
of private sector operation in
the market-based promotion of
tourism districts. TBIDs allow
tourism business owners to
organize their efforts to
increase commerce. Lodging business owners within the TBID pay an assessment and those funds are used to provide services that increase commerce.
In California, most TBIDs are formed pursuant to the Property and Business Improvement District Law of 1994. This law allows for the creation of a benefit assessment district to raise funds within a specific geographic area. The key distinction between TBIDs and other benefit assessment districts is that TBID assessments are collected by the City but then administered through a designated private non-profit organization for the benefit of the assessed lodging businesses and in accordance with the approved Management District Plan.
There are many benefits to TBIDs:
• 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 range 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 25
29 32
38 46
61 64
70 75
88 95
99 101
104
109
110
114
113
113
113
115
116
DISTRICTS OPERATING IN CALIFORNIA
Oct. 6, 2026
Item #2 Page 16 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 6
III. BOUNDARY
The CTBID will continue to include all lodging businesses, existing and in the future, available for public occupancy located within the boundaries of the City , as shown in the map on the following page.
Once per year, qualifying businesses within the boundaries of the CTBID shall have a thirty (30) day period of opportunity to elect to pay an additional one percent (1 %) assessment to specifically fund Golf-Related Programs & Services that drive demand for overnight visitation. Businesses shall have thirty (30) days to request to be included in the Golf-Related Programs & Services assessment budget of the CTBID and shall pay the additional one percent (1%) assessment for the entirety of the upcoming fiscal year. Requests to be included must be submitted to VC in writing, identify the business to be included, and be signed by an authorized representative of the business. At the same time, a business which has previously requested to be included in the Golf-Related Programs & Services assessment budget of the CTBID may submit a request to be removed for the upcoming fiscal year .
After each annual thirty (30) day opt in period, VC shall include a current listing of all assessed businesses in the annual report submitted to the City pursuant to Streets and Highways §36650.
Lodging business means: any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location or other similar structure or portion thereof. Lodging business shall also include short term rentals, and private campgrounds where only a site and accompanying facilities are rented.
A complete listing of assessed lodging businesses within the CTBID can be found in Appendix 2.
Oct. 6, 2026
Item #2 Page 17 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 7
Oct. 6, 2026
Item #2 Page 18 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 8
IV. ASSESSMENT 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 the privileges. The privileges and services provided with the CTBID funds are Sales & Marketing, Golf -Related Programs & Services, and other improvements and activities set forth in this Plan, available only to assessed lodging businesses.
A service plan assessment budget has been developed to deliver services that benefit the assessed lodging businesses. A detailed annual assessment budget will be developed and approved by the VC Board. The chart below illustrates the initial annual assessment budget allocations for the first year of the renewed CTBID term, fiscal year 2029, which begins July 1, 2028 and ends June 30, 2029. These activities and allocations will also apply in subsequent years , subject to the adjustment authority described in this Plan . The total initial assessment budget for fiscal year 2029 is estimated to be $9,500,000.
Although actual revenues will fluctuate due to market conditions, the proportional allocations of the budget shall remain the same. However, the VC Board shall have the authority to adjust budget allocations between the categories by no more than twenty percent (20%) of the total budget per year.
A description of the proposed improvements and activities for the renewed CTBID is below. The same activities are proposed for subsequent years. Any and all assessment funds may be used for the costs of defending the CTBID in the event of a legal challenge, for contributing to reserve funds, or for renewal of the CTBID, provided such expenditures are consistent with this Plan. Policies relating to contributions to the reserves, the target amount of the reserve fund, and expenditure of monies from the reserve fund shall be set by the VC Board of Directors.
Each budget category includes all costs related to providing that service. For example, the Sales & Marketing budget includes the cost of staff time dedicated to overseeing and implementing the Sales Sales & Marketing,
$7,220,000 , 76%
Golf-Related Programs &
Services, $1,615,000 , 17%
Administration &
Operations,
$475,000 , 5%
Contingency,
$0, 0%
City Administration Fee,
$190,000 , 2%
Initial Annual Assessment Budget -
$9,500,000
Oct. 6, 2026
Item #2 Page 19 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 9
& Marketing program. Staff time dedicated purely to administrative tasks is allocated to the Administration & Operations portion of the budget. The costs of an individual staff member may be allocated to multiple budget categories. The staffing levels necessary to provide the services below will be determined by VC on an as-needed basis.
Sales & Marketing
A Sales & Marketing program will promote assessed businesses as tourist, meeting, and event destinations. The Sales & Marketing program will have a central theme of promoting Carlsbad as a desirable place to visit overnight. The program will have the goal of increasing overnight visitation and room night sales at assessed businesses, and may include the following activities:
• Targeted leisure marketing campaigns designed to drive overnight visitation from key regional and emerging markets through digital media, content development, and strategic partnerships; • Internet marketing efforts to increase awareness and optimize internet presence; • Print and digital ads in magazines and newspapers targeted at potential visitors; • Television and radio ads targeted at potential leisure visitors; • Attendance of trade shows;
• Sales missions;
• Familiarization tours;
• Preparation and production of print and electronic collateral promotional materials such as brochures, flyers and maps;
• Attendance at professional industry conferences and affiliation events; • Lead generation activities designed to attract tourists and group events to Carlsbad; • Partnership with both local and state tourism organizations to target key domestic and international markets to increase overnight visitation at assessed businesses; • Development and implementation of a public relations and communications strategy, inclusive of social media outlets and press release distribution designed to drive overnight visitation to assessed businesses;
• Maximizing partnerships with professional organizations that target group business, or database services that track group opportunities to develop new leads for assessed businesses; • Incentivizing conferences and meetings to book in Carlsbad; • Sales meetings to plan and coordinate group direct promotion efforts; • Marketing meetings to plan and coordinate leisure promotion efforts; and • A grants program to encourage the development of innovative tourism products; promote collaboration within and across sectors of the tourism industry; reach important travel segments such as multicultural, family and senior markets; strengthen the marketing capacity of partnering organizations and combine the resources of the CTBID and its tourism partners to leverage their collective marketing efforts.
Golf-Related Programs & Services
Funds generated from the additional one percent (1%) Golf-Related Programs & Services assessment shall be tracked separately and used only for Golf-Related Programs & Services that provide specific benefits to the lodging businesses that have elected to pay the additional assessment.
Golf-Related Programs & Services may include, but are not limited to:
Oct. 6, 2026
Item #2 Page 20 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 10
• Golf signage, and such equipment related specifically to the promotion of golf to increase demand for overnight visitation to lodging businesses paying the additional assessment; • Joint marketing related to the promotion of golf and golf courses included within the CTBID to increase demand for overnight visitation to lodging businesses that are paying the additional assessment;
• Marketing promotions such as radio, TV, or print and digital advertising of golf and golf courses located within Carlsbad to increase demand for overnight visitation to lodging businesses paying the additional assessment;
• On-line/internet promotions jointly advertising golf and golf courses included within the CTBID to increase demand for overnight visitation to lodging businesses paying the additional assessment;
• Marketing and sales staff on time spent on joint marketing efforts to increase demand for overnight visitation to lodging businesses paying the additional assessment; and • Other programs and activities that promote golf-related tourism and confer a specific benefit to the lodging businesses that are paying the additional assessment.
Administration & Operations
The Administration & Operations portion of the budget shall be utilized for administrative staffing costs, office costs, legal and accounting fees, insurance, advocacy directly related to tourism promotion, overnight visitation, lodging business performance, and the specific benefits provided to assessed lodging businesses, and other general administrative costs.
Contingency
The budget includes a contingency 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 VC Board. 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 VC Board. The reserve fund may be used for the costs of renewing the CTBID.
City Administration Fee
The City shall retain, from the assessment amounts collected, a collection and administration fee equal to two percent (2%) of such collections and shall remit the remaining assessment amounts to the Owners’ Association.
B. Annual Budget
The total ten (10) year assessment budget is projected at approximately $ 9,500,000 annually, or approximately $95,000,000 through the ten (10) year term of the CTBID. A similar budget is expected to apply to subsequent years, but this budget is expected to fluctuate as room sales do, as businesses open and close, and as businesses opt-in or opt-out of the additional one percent (1%) assessment for Golf-Related Programs & Services as described herein.
C. California Constitutional Compliance
The CTBID assessment is not a property-based assessment subject to the requirements of Proposition 218. Courts have found Proposition 218 limited the term ‘assessments’ to levies on real property. 1
1 Jarvis v. the City of San Diego 72 Cal App. 4th 230
Oct. 6, 2026
Item #2 Page 21 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 11
Rather, the CTBID 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 exceptions. Two of these exceptions apply to the CTBID, 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 services.
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 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 businesses within the CTBID. The activities described in this Plan are specifically targeted to increase demand for room night sales for assessed lodging businesses within the boundaries of the CTBID, and are narrowly tailored. CTBID funds will be used exclusively to provide the specific benefit of increased demand for room night sales directly to the assessees. Assessment funds shall not be used to feature non -assessed lodging businesses in CTBID programs, or to directly generate sales for non -assessed lodging businesses. The activities paid for from assessment revenues are business services constituting and providing specific benefits to the assessed lodging businesses. Nothing in this Plan limits the ability of the Owners’ Association to enter into private contracts with non -assessed lodging businesses for the provision of services to those businesses.
The assessment imposed by this CTBID is for a specific benefit conferred directly to the payors that is not provided to those not charged. The specific benefit conferred directly to the payors is an increase in demand for room night sales. The specific benefit of an increase in demand for room night sales for assessed lodging businesses will be provided only to lodging businesses paying the district assessment, with Sales & Marketing and Golf-Related Programs & Services promoting lodging businesses paying the CTBID assessment. The marketing and sales programs will be designed to increase room night sales at each assessed lodging business. Because they are necessary to provide the Sales & Marketing and Golf -Related Programs & Services that specifically benefit the assessed lodging businesses, the Administration & Operations services and Contingency services also provide the specific benefit of increased demand for room night sales to the assessed lodging businesses.
Although the CTBID, 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 ‘specific 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
2 Cal. Const. art XIII C § 1(e)(1)
3 Government Code § 53758(a)
Oct. 6, 2026
Item #2 Page 22 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 12
reasonable costs to the local government of providing the service or product.” 4 The legislature has recognized that marketing and promotions services like those to be provided by the CTBID are government services within the meaning of Proposition 26 5. Further, the legislature has determined that “a specific government service is not excluded from classification as a ‘specific government service’ merely because an indirect 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
CTBID 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 VC, and a report submitted on an annual basis to the City. Only assessed lodging businesses will be featured in marketing materials, receive sales leads generated from CTBID-funded activities, be featured in advertising campaigns, and benefit from other CTBID-funded services. The assessed lodging business list was compiled from records provided by the jurisdiction and complies with the requirements of the 94 Law. Pursuant to Streets and Highways Code Section 36615, the City Council’s determination of ownership is final and conclusive, with no obligation to obtain other information. Non-assessed lodging businesses will not receive these, nor any other, CTBID-funded services and benefits.
The CTBID-funded programs are targeted directly to benefit assessed lodging businesses. CTBID funds shall only be spent to benefit the assessed lodging businesses, and shall not be spent on that portion of any program which directly generates incidental room nights for non -assessed lodging businesses.
D. Assessment
The annual assessment rate is two percent (2%) of gross short -term sleeping room rental revenue.
Based on the lack of benefit received, assessments will not be collected on revenue resulting from occupancies of any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
Lodging businesses may elect to pay an additional assessment of one percent (1%) of gross short-term sleeping room rental revenue . The funds raised through this additional lodging business assessment shall be used to promote golf -related programs and activities, thereby increasing demand for room night sales for those lodging businesses that opt-in to paying the additional assessment. The proceeds of the additional assessment will pay for golf -related programs and services specifically tailored only to those paying the additional assessment.
The assessment was calculated based on the total cost of the activities to be provided for the benefit of the businesses within the CTBID, with costs allocated based on the proportional benefit conferred to each business. Activities funded by the CTBID are specifically targeted to increase room nights at assessed lodging businesses. All room night sales do not represent the same benefit to the payors. For example, a higher priced room night is of greater benefit than a lower priced room night because the assessee derives greater revenue. To account for this benefit differential and to make sure the benefits are proportional, an assessment formula based on a percentage of revenue has been selected. The
4 Cal. Const. art XIII C § 1(e)(2)
5 Government Code § 53758(b)
6 Government Code § 53758(b)
Oct. 6, 2026
Item #2 Page 23 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 13
proposed formula accurately reflects greater benefit to assessed lodging businesses with higher priced room nights.
The term “gross short-term sleeping room rental revenue” as used herein means: the consideration charged, whether or not received, for the occupancy of space in a lodging business valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind of nature, without any deduction therefrom whatsoever. Gross short-term sleeping room rental revenue shall not include resort fees, destination/amenity fees, or any federal, state or local taxes collected, including but not limited to transient occupancy taxes.
Gross short-term sleeping room rental revenue shall not include amounts charged solely for the rental or use of meeting rooms, conference rooms, banquet rooms, event space, or other non-sleeping-room facilities.
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 be 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. If the CTBID assessment is identified separately it shall be disclosed as the “CTBID Assessment.” As an alternative, the disclosure may include the amount of the CTBID assessment and the amount of the assessment imposed pursuant to the California Tourism Marketing Act, Government Code § 13995 et seq. and shall be disclosed as the “Tourism Assessment.” The assessment 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 calculation of transient occupancy taxes.
Bonds shall not be issued.
E. Interest and Overdue Charges
The City may recover any costs associated with collecting unpaid assessments from the delinquent assessed lodging business, to the extent permitted by law. If sums in excess of the delinquent CTBID assessment are sought to be recovered in the same collection action by the City, , any collection costs recovered by the City shall be allocated proportionately among the amounts being collected. Assessed lodging businesses which are delinquent in paying the assessment shall be responsible for paying:
1. Original Delinquency. Any owner of an assessed lodging business who fails to remit any assessment imposed by this Plan within the time required shall pay a n overdue charge of ten percent (10%) of the amount of the assessment in addition to the amount of the assessment.
2. Continued Delinquency. Any owner of an assessed lodging business who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency overdue charge of ten percent (10%) of the amount of the assessment in addition to the amount of the assessment and the ten percent (10%) overdue charge first imposed.
3. Audit Deficiency. If, upon audit by the City, an owner of an assessed lodging business is found to be deficient in their return or remittance, or both, the City shall immediately invoice the owner for the amount of the net deficiency plus a penalty of ten percent (10%) of t he net deficiency. If the owner of an assessed lodging business fails or refuses to pay the deficient amount and applicable penalties within fourteen (14) days of the date of the invoice, an Oct. 6, 2026
Item #2 Page 24 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 14
additional overdue charge shall be imposed at the rate of one percent (1%) per day of the net deficiency, not to exceed ten percent (10%).
4. Fraud. If the City determines that the nonpayment of any remittance due under this Plan is due to fraud, a penalty of twenty-five percent (25%) of the amount of the assessment shall be added thereto in addition to the overdue charges stated in subsections 1 and 2 of this section.
5. Interest. In addition to the overdue charges imposed, any owner of an assessed lodging business who fails to remit any assessment imposed by this Plan shall pay interest at the rate of one and one-half percent (1.5%) per month or fraction thereof on the amount of the assessment, exclusive of overdue charges, from the date on which the remittance first became delinquent until paid.
6. Overdue Charges Merged with Assessment. Every overdue charge imposed and such interest as accrues under the provisions of this section shall become a part of the assessment required to be paid by this Plan.
F. Time and Manner for Collecting Assessments
The CTBID assessment will be implemented beginning July 1, 2028 or as soon as possible thereafter, and ending ten (10) years from its start date. The City will be responsible for collecting the assessment on a monthly basis (including any delinquencies, interest and overdue charges) from each assessed lodging business. The City shall take all reasonable efforts to collect the assessments from each assessed lodging business. The City shall remit the assessments collected to the Owners’ Association, less the two percent (2%) City Administration fee.
Oct. 6, 2026
Item #2 Page 25 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 15
V. GOVERNANCE
A. Owners’ Association
The City Council has the right, pursuant to Streets and Highways Code §36651, to identify the body that shall implement the proposed program, which shall be the Owners’ Association of the CTBID as defined in Streets and Highways Code §36612. The City Council will designate the Owners’ Association through a separate agreement between the Owners’ Association and the City of Carlsbad.
VC is currently contracted to serve as the Owners’ Association through June 30, 2028, with a contract renewal pending City Council approval. The VC Board of Directors shall have seven (7) to nine (9) directors, comprised solely of the owners or representatives of assessed lodging businesses. A minimum of three (3) Directors shall be representatives from the top t hree (3) CTBID assessment payors (a single payor may represent multiple properties within the CTBID that have common ownership), determined by the assessments paid during the previous fiscal year. The CTBID may form a committee, comprised of those lodging businesses that elect to pay the additional one percent (1%) assessment, to oversee the Golf-Related Programs & Services assessment budget.
B. Brown Act and California Public Records Act Compliance An Owners’ Association 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 any purpose. The Owners’ Association 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 VC Board and certain committees must be held in compliance with the public notice and other requirements of the Brown 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. The Owners’ Association is also subject to the record keeping and disclosure requirements of the California Public Records Act.
C. Segregation of CTBID Funds
Any CTBID assessment funds that are received by VC shall be held in a separate VC bank account.
D. Annual Report
The VC shall present an annual report prior to the start of each fiscal 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 improvements 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 estimated 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.
Oct. 6, 2026
Item #2 Page 26 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 16
APPENDIX 1 – LAW
CURRENT THROUGH CH. 790 OF THE LEGISLATION FROM THE 2025-2026 REGULAR SESSION, EFFECTIVE AS OF OCTOBER 13, 2025
STREETS AND HIGHWAYS CODE
DIVISION 18. PARKING
PART 7. PROPERTY AND BUSINESS IMPROVEMENT DISTRICT LAW OF 1994
CHAPTER 1. General Provisions
ARTICLE 1. Declarations
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; Legislative guidance
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, maintenance, 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 a specific benefit upon the businesses in a business district are not taxes for the general benefit of a city, even if property, businesses, or persons not assessed receive incidental or collateral effects that benefit them. (e) Property and business improvement districts formed throughout this state have conferred special 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 the 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 dissolution 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) Since 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, which discourages the use of assessments to fund needed improvements, maintenance, and activities in property-based districts, contributing to blight and other underutilization of property.
Oct. 6, 2026
Item #2 Page 27 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 17
(2) Activities undertaken for the purpose of conferring special benefits upon property to be assessed inherently produce incidental or collateral effects that benefit property or persons not assessed. Therefore, for special benefits to exist as a separate and distinct category from general benefits, the incidental or collateral 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 determined.
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 and 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 this 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 provisions shall remain in full force and effect. Assessments levied under this part are not special taxes.
ARTICLE 2. Definitions
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 retention 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 special benefit upon assessed real property or specific benefits upon assessed businesses located in the district.
36606.5. “Assessment”
Oct. 6, 2026
Item #2 Page 28 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 18
“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”
“Business” means all types of businesses and includes financial institutions and professions.
36608. “City”
“City” means 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 city 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 useful 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 district. (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 proposal 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 considered 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 Oct. 6, 2026
Item #2 Page 29 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 19
M. Brown Act (Chapter 9 (commencing with Section 54950) 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 (Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code), for all records relating to activities of the district.
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 business 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 to 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 owner 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”
(a) “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 enhancement of property value .
(b) “Special benefit” also includes, for purposes of a property-based district, a particular and distinct benefit provided directly to each assessed parcel within the district. Merely because parcels throughout an assessment district share the same special benefits does not make the benefits general.
36616. “Tenant”
“Tenant” means an occupant pursuant to a lease of commercial space or a dwelling unit, other than an owner.
ARTICLE 3. Prior Law
36617. Alternate method of financing certain improvements and activities; Effect on other provisions
This part provides an alternative method of financing certain improvements and activities. 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 Oct. 6, 2026
Item #2 Page 30 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 20
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.
CHAPTER 2. Establishment
36620. Establishment of property and business improvement district
A property and business improvement district may be established as provided in this chapter.
36620.5. Requirement of consent of city council
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 owned by the same property or business owner that is in excess of 40 percent of the amount of all assessments proposed t o 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 descriptions 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 time 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 reasonably 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 s ufficient detail to locate each parcel of property and to allow a business owner to reasonably 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, Oct. 6, 2026
Item #2 Page 31 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 21
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 of 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 La w 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 another 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 t o this part. (d) The improvements, maintenance, and activities proposed for each year of operation of the district and the estimated 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 expended 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 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 subdivision.
(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 their property 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 district 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 parcel 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 parcel. 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 exemp t from assessment unless the governmental entity can demonstrate by clear and convincing evidence 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 persons 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.
(3) In a property-based district, properties throughout the district may share the same special benefits. In a district with boundaries that define which parcels are to receive improvements, maintenance, or activities over and above those services provided by the city, the improvements, maintenance, or activities themselves may constitute a special benefit. The city may impose assessments that are less than the proportional special benefit conferred, but shall not impose Oct. 6, 2026
Item #2 Page 32 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 22
assessments that exceed the reasonable costs of the proportional special benefit conferred. Because one or more parcels pay less than the special benefit conferred does not necessarily mean that other parcels are assessed more than the reasonable cost of their special benefit. (l) In a property-based district, a detailed engineer’s report prepared by a registered professional engineer certified by the State of California supporting all assessments contemplated by the management district plan.
(m) 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 a ny 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 to 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 o r 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 district 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 contained 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. (c) If a city council proposes to conduct a single proceeding to levy both a new or increased property assessment 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 subdivision (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 district, 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 by 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 improvements, maintenance, and activities. Any modifications, revisions, reductions, or changes to the p roposed 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 shall 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, businesses, 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 statements need not be detailed Oct. 6, 2026
Item #2 Page 33 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 23
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 adoption, 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 improvements, 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, or 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.
Notwithstanding the foregoing, improvements and activities that must be provided outside the district boundaries to create a special or specific benefit to the assessed parcels or businesses may be provided, but shall be limited to marketing or signage pointing to the district. (7) A finding that the property or businesses within 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 special 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 map pursuant to Section 36627 shall constitute the levy of an assessment in each of the fiscal years referred to in the management district plan.
36627. Notice and assessment diagram
Following adoption of the resolution establishing district assessments on properties pursuant to Section 36625, the clerk 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 separate 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 benefit 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 improvements 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, modification, 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 zone or category of business, follow the procedure to establish, modify, or disestablish a property and business improvement district.
Oct. 6, 2026
Item #2 Page 34 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 24
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.
CHAPTER 3. Assessments
36631. Time and manner of collection of assessments; 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 penalties 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 estimated 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 pursuant 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 improvements 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.
36633. Time for contesting validity of assessment
The validity of an assessment levied under this part shall not be contested in an action or proceeding unless the action or proceeding is commenced within 30 days after the resolution levying the assessment is adopted pursuant to Section 36625. An appeal from a final judgment in an action or proceeding shall be perfected 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
(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 assessment, the Oct. 6, 2026
Item #2 Page 35 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 25
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 city 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 modification.
(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 maps recorded pursuant to Division 4.5 (commencing with Section 3100), in a manner consistent with the provisions of Section 36627.
36638. Assessment as government imposed fee on Civ C § 1770 transaction
(a) A business assessment pursuant to this part is a fee imposed by a government on the transaction for purposes of paragraph (29) of subdivision (a) of Section 1770 of the Civil Code. (b) This section shall become operative on July 1, 2024.
CHAPTER 3.5. Financing
36640. Bonds authorized; Procedure; Restriction 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 adopted 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 the 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 in 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.
(c) Notwithstanding any other provision of this part, assessments levied to pay the principal and interest on any bond issued pursuant to this section shall not be reduced or terminated if doing so would interfere with the timely retirement of the debt.
CHAPTER 4. Governance
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 report. 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 zones 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.
Oct. 6, 2026
Item #2 Page 36 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 26
(b) The report shall be filed with the clerk and shall refer to the 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 and 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 improvements, 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 against 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 36636.
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 principal and interest on any bonds issued on behalf of the district.
36651. Designation of owners’ association to provide improvements, maintenance, and activities
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 contract with the designated nonprofit corporation to provide services.
CHAPTER 5. Renewal
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 benefit 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 reven ues 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 activities of a renewed district be the same as the original or prior district.
CHAPTER 6. Disestablishment
36670. Circumstances permitting disestablishment of district; Procedure
(a) Any district established 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.
Oct. 6, 2026
Item #2 Page 37 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 27
(2) During the operation of the district, 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 district 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 disestablishment.
(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 public 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 m ail 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 res olution of intention.
36671. Refund of remaining revenues upon disestablishment or expiration without renewal of district; Calculation of refund; Use of outstanding revenue collected after disestablishment of district
(a) Upon the disestablishment or expiration without renewal of a district, any remaining revenues, after all outstanding 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 within 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 assessments levied in the immediate prior fiscal year shall be used to calculate the amount of any refund.
Oct. 6, 2026
Item #2 Page 38 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 28
APPENDIX 2 – ASSESSED BUSINESSES
BUSINESS NAME BUSINESS ADDRESS BUSINESS ADDRESS
1113 CAMINO DEL SOL SHORT TERM RENTAL 1113 CAMINO DEL SOL CIR Carlsbad, CA 92008 129 MAPLE 129 MAPLE AVE Carlsbad, CA 92008-3264
155 SYCAMORE RENTAL 155 SYCAMORE AVE Carlsbad, CA 92008-3145 160 HEMLOCK VACATION RENTALS 160 HEMLOCK AVE 3 Carlsbad, CA 92008 164 CHESTNUT LLC 164 CHESTNUT AVE Carlsbad, CA 92008
180-190 WALNUT PROPERTIES LLC - 180A 180 WALNUT AVE UNIT A Carlsbad, CA 92008-3257 180-190 WALNUT PROPERTIES LLC - 180B 180 WALNUT AVE UNIT B Carlsbad, CA 92008-3257 180-190 WALNUT PROPERTIES LLC - 190 190 WALNUT AVE Carlsbad, CA 92008-3146 237 NORMANDY LLC 237 NORMANDY LN Carlsbad, CA 92008-2223 2445 OCEAN STREET LLC - UNIT A 2445 OCEAN ST UNIT A Carlsbad, CA 92008-2234 2445 OCEAN STREET LLC - UNIT B 2445 OCEAN ST UNIT B Carlsbad, CA 92008-2234 2445 OCEAN STREET LLC - UNIT C 2445 OCEAN ST UNIT C Carlsbad, CA 92008-2234 2634 OCEAN LLC -2634 2634 OCEAN ST Carlsbad, CA 92008-2237 2634 OCEAN LLC -2636 2636 OCEAN ST Carlsbad, CA 92008-2237 2SEEKPEACEHOUSE 3955 HIBISCUS CIR Carlsbad, CA 92008-4116 3065 OCEAN ST - A 3065 OCEAN ST UNIT A Carlsbad, CA 92008-2958 3065 OCEAN ST - B 3065 OCEAN ST UNIT B Carlsbad, CA 92008-2958 3065 OCEAN ST - C 3065 OCEAN ST UNIT C Carlsbad, CA 92008-2958 3080 LINCOLN UNIT 16 3080 LINCOLN ST APT 16 Carlsbad, CA 92008-2929 3570 LLC -UNIT C 3570 CARLSBAD BLVD UNIT C Carlsbad, CA 92008-3227 3570 LLC-UNIT A 3570 CARLSBAD BLVD A Carlsbad, CA 92008-3227 3570 LLC-UNIT B 3570 CARLSBAD BLVD UNIT B Carlsbad, CA 92008-3227 3570 LLC-UNIT D 3570 CARLSBAD BLVD UNIT D Carlsbad, CA 92008-3227 3570 LLC-UNIT E 3570 CARLSBAD BLVD UNIT E Carlsbad, CA 92008-3227 365VACATIONS LLC 3492 CARLSBAD BLVD Carlsbad, CA 92008-3225 3660 CARLSBAD BOULEVARD TRUST 3660 CARLSBAD BLVD Carlsbad, CA 92008-8208 3718 CARLSBAD BLVD 3718 CARLSBAD BLVD Carlsbad, CA 92008-8211 3722 CARLSBAD BLVD PROPERTY 3722 CARLSBAD BLVD Carlsbad, CA 92008-8211 3900 GS HOLDINGS LLC - UNIT A 3900 GARFIELD ST UNIT A Carlsbad, CA 92008-4035 3915 LINMAR LANE LLC 3915 LINMAR LN Carlsbad, CA 92008-4125 4020 SYME LLC 4020 SYME DR Carlsbad, CA 92008-3561
4273 HIGHLAND 4273 HIGHLAND DR Carlsbad, CA 92008-4224
434 TAMARAK LLC 434 TAMARACK AVE Carlsbad, CA 92008-4127 435 TAMARACK AVE 435 TAMARACK AVE Carlsbad, CA 92008
4540 LOS ROBLES STVR 5450 LOS ROBLES DR Carlsbad, CA 92008-4422 5118 SHORE DRIVE LLC 5118 SHORE DR Carlsbad, CA 92008-4346 5185 SHORE DRIVE CARLSBAD 5185 SHORE DR Carlsbad, CA 92008-4347 5199 EL ARBOL-STR 5199 EL ARBOL DR Carlsbad, CA 92008-4315 5290 EL ARBOR 5290 EL ARBOL DR Carlsbad, CA 92008-4316
6479 SURFSIDE LLC 6479 SURFSIDE LN Carlsbad, CA 92011-3208 Oct. 6, 2026
Item #2 Page 39 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 29
AG OHIO LLC 4035 ROYAL DR Carlsbad, CA 92008
ALEXANDER KNYAZEVSKIY-260 TAMARACK 260 TAMARACK AVE Carlsbad, CA 92008-4061 AMBO RENTALS 1725 CALAVO CT Carlsbad, CA 92008-4252
ANCHORAGE INVESTMENTS LLC-4347 4347 HIGHLAND DR Carlsbad, CA 92008-4226 ANDREW MCLENNAN COSTA BALBOA 2003 COSTA DEL MAR RD 678 Carlsbad, CA 92009-6814 ANDREW SELNA - 3481 GARFIELD UNIT B 3481 GARFIELD ST UNIT B Carlsbad, CA 92008-3236 ANDREW SELNA - 3481 GARFIELD UNIT C 3481 GARFIELD ST UNIT C Carlsbad, CA 92008-3236 ANDREW SELNA-240 PACIFIC 240 PACIFIC AVE Carlsbad, CA 92008-2245 ANDREW SELNA-3001 OCEAN 3001 OCEAN ST B Carlsbad, CA 92008-2951 ANDREW SELNA-3481 GARFIELD UNIT A 3481 GARFIELD ST A Carlsbad, CA 92008-3236 ANTHONY BOUDREAULT-5380 5380 CARLSBAD BLVD Carlsbad, CA 92008-4308 ANTHONY ROSS 175 CHINQUAPIN AVE Carlsbad, CA 92008-7463 ATOMIC HABITS LLC 3712 JEFFERSON ST Carlsbad, CA 92008-3335 BARBARA D POWELL 2955 OCEAN ST UNIT 7 Carlsbad, CA 92008-2954 BARRY AND GISELLE MATSUI 2003 Costa Del Mar RD UNIT 663 Carlsbad, CA 92009-6803 BAUERN PROPERTIES 165 WALNUT AVE APT C Carlsbad, CA 92008-3179 BEACH TERRACE INN 2775 OCEAN ST CARLSBAD, CA 92008
BEACHSIDE REALTY SD INC 151 TAMARACK AVE Carlsbad, CA 92008-4060 BELL FAMILY PARTNERS 2751 OCEAN ST Carlsbad, CA 92008-2241 BELLA SIRENA CONDO 3080 LINCOLN ST APT 14 Carlsbad, CA 92008-2929 BEST FAMILY TRUST 5360 EL ARBOL DR Carlsbad, CA 92008
BEST WESTERN BEACH VIEW LODGE 3180 CARLSBAD BLVD CARLSBAD, CA 92008 BEST WESTERN CARLSBAD BY THE SEA 751 MACADAMIA DR CARLSBAD, CA 92011 BLUE SHUTTER HOME RENTALS 3416 GARFIELD ST 102 Carlsbad, CA 92008 BLUE WATER 2003 Costa Del Mar RD UNIT 691 Carlsbad, CA 92009-6815 BMILLS AND CO LLC 2639 GARFIELD ST Carlsbad, CA 92008
BOB AND SUE CRUM RENTALS - 158 158 ACACIA AVE Carlsbad, CA 92008-3201 BOB AND SUE CRUM RENTALS - 167 167 REDWOOD AVE Carlsbad, CA 92008-4052 BOCAS ESTATE LLC -STVR 5415 EL ARBOL DR Carlsbad, CA 92008-4419 BRENTHEL FAMILY TRUST 3122 LINCOLN ST Carlsbad, CA 92008-2933 BRIAN AND JULIE GOTZ 3451 GARFIELD ST Carlsbad, CA 92008-3239 BRIGHT LLC-UNIT A 2661 GARFIELD ST A Carlsbad, CA 92008-2260 BRIGHT LLC-UNIT B 2661 GARFIELD ST B Carlsbad, CA 92008-2260 BRIGHT LLC-UNIT C 2661 GARFIELD ST C Carlsbad, CA 92008-2260 BRIGID FREYNE 329 OAK AVE Carlsbad, CA 92008-2945
BROWN VACATION RENTALS 165 CHINQUAPIN AVE Carlsbad, CA 92008-7408 BRUCE MADDEN 4485 ADAMS ST Carlsbad, CA 92008-4206
CACL10 182 CHINQUAPIN AVE STE C Carlsbad, CA 92008-7448 CALAVO RENTAL LLC 1724 CALAVO CT Carlsbad, CA 92008-4252 CALIFORNIA DREAM 4854 PARSLEY LN Carlsbad, CA 92008
CARLSBAD BEACH RETREAT 4105 ISLE DR Carlsbad, CA 92008-3618 CARLSBAD BY THE SEA 850 PALOMAR AIRPORT RD Carlsbad, CA 92011-4443 CARLSBAD DREAM UNIT A 3360 CARLSBAD BLVD STE A Carlsbad, CA 92008-3103 Oct. 6, 2026
Item #2 Page 40 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 30
CARLSBAD DREAM UNIT B 3360 CARLSBAD BLVD STE B Carlsbad, CA 92008-3103 CARLSBAD DREAM UNIT C 3360 CARLSBAD BLVD STE C Carlsbad, CA 92008-3103 CARLSBAD DREAM UNIT D 3360 CARLSBAD BLVD STE D Carlsbad, CA 92008-3103 CARLSBAD HOMEWOOD SUITES BY HILTON 2223 PALOMAR AIRPORT RD Carlsbad, CA 92011-1553 CARLSBAD INN BEACH RESORT 3075 CARLSBAD BLVD Carlsbad, CA 92008-2906 CAROL COLBERT 2005 COSTA DEL MAR RD 645 Carlsbad, CA 92009 CAROL MARKS REVOCABLE TRUST 5401 LOS ROBLES DR Carlsbad, CA 92008 CAROLYN COHEN 164 CHERRY AVE Carlsbad, CA 92008
CASA BUENA PROPERTIES LLC 4030 SUNNYHILL DR Carlsbad, CA 92008 CASA SE LOS MILAGROS LLC 6498 FRANCISCAN RD Carlsbad, CA 92011 CASA SUPREMA 3080 LINCOLN ST APT 5 Carlsbad, CA 92008-2929 CASAS DE PUESTA DEL SOL 2599 OCEAN ST Carlsbad, CA 92008-2236 CASAS DE PUESTA DEL SOL LLC 2601 OCEAN ST Carlsbad, CA 92008-2238 CASSARA CARLSBAD 5805 ARMADA DR Carlsbad, CA 92008-4609 CBR HOLDINGS LLC 5100 EL ARBOL DR Carlsbad, CA 92008-4314 CHRISTINE WALLACE 3933 SYME DR Carlsbad, CA 92008-3569
CIMA PROPERTIES 3664 CARLSBAD BLVD Carlsbad, CA 92008-8208 CK BALE INVESTMENTS LLC 936 ANATRA CT Carlsbad, CA 92011-4876 CLAIRE KRUGER - 4024 STE A 4024 GARFIELD ST STE A Carlsbad, CA 92008-7401 CLAIRE KRUGER - 4024 STE B 4024 GARFIELD ST STE B Carlsbad, CA 92008-7401 CNSW4 LLC 3080 LINCOLN ST APT 4 Carlsbad, CA 92008-2929 COASTAL BREEZE VACATION RENTAL - 354 354 ACACIA AVE Carlsbad, CA 92008-3212 COASTAL BREEZE VACATION RENTAL 356 356 ACACIA AVE Carlsbad, CA 92008-3212 COASTAL BREEZE VACATION RENTAL -362 362 ACACIA AVE Carlsbad, CA 92008-3212 COASTAL BREEZE VACATION RENTAL -364 364 ACACIA AVE Carlsbad, CA 92008-3212 COLLIN PAYNE 1230 HOOVER ST Carlsbad, CA 92008
CORBIN VACATION RENTALS 3862 CARLSBAD BLVD Carlsbad, CA 92008-4008 COURTNEY SULLIVAN 1420 YOURELL AVE Carlsbad, CA 92008-1051 COURTYARD SAN DIEGO CARLSBAD 5835 OWENS AVE Carlsbad, CA 92008-6562 COUTTS LLC -152 152 REDWOOD AVE Carlsbad, CA 92008
COUTTS LLC -154 154 REDWOOD AVE Carlsbad, CA 92008
COZY BEACH BUNGALOW 3267 LINCOLN ST STE A Carlsbad, CA 92008-2980 COZY BEACH COTTAGE 3267 LINCOLN ST B Carlsbad, CA 92008-2942 COZY HOME LLC CALIFORNIA 330 JUNIPER AVE Carlsbad, CA 92008-8245 CRAFTSMAN 154 154 SYCAMORE AVE Carlsbad, CA 92008-3144
CYNTHIA BAUSCH-6821 6821 SHEARWATERS DR Carlsbad, CA 92011-3702 CYNTHIA T BAUSCH - 3987 3987 JEFFERSON ST Carlsbad, CA 92008-4118 CYNTHIA T BAUSCH - 6808 6808 SHEARWATERS DR Carlsbad, CA 92011-3701 DAN AND NANCY WARNER 3116 LINCOLN ST Carlsbad, CA 92008-2933 DANIELLE PENMAN - GRANNY FLAT 2431 BUENA VISTA CIR Carlsbad, CA 92008-1601 DANIELLE PENMAN - MAIN HOUSE 2431 Buena Vista Cir Main House Carlsbad, CA 92008-1601 DAVID AND MICHELLE TRUJILLO 2005 Costa Del Mar RD STE 628 Carlsbad, CA 92009-6819 DAYS INN 3700 PIO PICO DR Carlsbad, CA 92008-3406
Oct. 6, 2026
Item #2 Page 41 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 31
DENNIS DELMAR 202 CHINQUAPIN AVE 2 Carlsbad, CA 92008
DENNIS DELMAR - UNIT 1 202 CHINQUAPIN AVE UNIT 1 Carlsbad, CA 92008-7407 DENNIS DELMAR - UNIT 3 202 CHINQUAPIN AVE UNIT 3 Carlsbad, CA 92008-7407 DENNIS DELMAR - UNIT 4 202 CHINQUAPIN AVE UNIT 4 Carlsbad, CA 92008-7407 DEREK ORME-2315 2315 PIO PICO DR Carlsbad, CA 92008-1037 DLLP INVESTMENTS INC 3460 CARLSBAD BLVD Carlsbad, CA 92008-3225 DONALD J MOORE 3726 CARLSBAD BLVD Carlsbad, CA 92008-8211 DOUGLASS LEE 351 OAK AVE Carlsbad, CA 92008-2945
DTS AVIATION LLC 390 TAMARACK AVE Carlsbad, CA 92008-4063 EDITH REPUBLIC LLC 3831 MARGARET WAY Carlsbad, CA 92008-3409 ELIZABETH ALVILLAR 3140 LINCOLN ST Carlsbad, CA 92008
ELYSE STASSEL 2003 COSTA DEL MAR RD 652 Carlsbad, CA 92009-6802 EQUITAS REAL ESTATE HOLDINGS LLC 2651 GARFIELD ST Carlsbad, CA 92008-2217 EUROVIBE RENTALS 4816 REFUGIO AVE Carlsbad, CA 92008-3728 EVERGREEN HEBRON LP - UNIT A 3015 OCEAN ST UNIT A Carlsbad, CA 920082958 EVERGREEN HEBRON LP - UNIT B 3015 OCEAN ST UNIT B Carlsbad, CA 92008-2958 EXTENDED STAY AMERICA 8831 1050 GRAND AVE Carlsbad, CA 92008-1813 EYOY PARTNERS LP -660 2003 Costa Del Mar RD STE 660 Carlsbad, CA 92009-6802 FAIRFIELD INN AND SUITES CARLSBAD 1929 PALOMAR OAKS WAY CARLSBAD, CA 92008 FATHI PROPERTY MANAGEMENT GROUP 4424 HIGHLAND DR Carlsbad, CA 92008-4227 FEARN BOYS -150 TAMARACK AVE LLC 150 TAMARACK AVE Carlsbad, CA 92008-4059 FFUN LIVING LLC 2003 Costa Del Mar RD STE 696 Carlsbad, CA 92009-6815 FREE ARROW 2003 Costa Del Mar RD STE 670 Carlsbad, CA 92009-6803 G SQUARED PACIFIC LLC 1120 CAMINO DEL SOL CIR Carlsbad, CA 92008-3509 G3 CAPITAL 4394 YUKI LN Carlsbad, CA 92008
GARFIELD RENTALS LLC- UNIT 2 3480 GARFIELD ST 2 Carlsbad, CA 92008-3297 GARFIELD RENTALS LLC-UNIT 1 3480 GARFIELD ST 1 Carlsbad, CA 92008-3297 GARFIELD RENTALS LLC-UNIT 3 3480 GARFIELD ST 3 Carlsbad, CA 92008-3297 GARFIELD RENTALS LLC-UNIT 4 3480 GARFIELD ST 4 Carlsbad, CA 92008-3297 GARFIELD VACATION RENTAL 3487 GARFIELD ST Carlsbad, CA 92008-3240 GAYLE CLARK- 3255 GARFIELD 3255 GARFIELD ST Carlsbad, CA 92008-3126 GAYLE CLARK-3265 3265 GARFIELD ST Carlsbad, CA 92008-3126 GEOFFREY CELLA 1186 LARKSPUR LN Carlsbad, CA 92008-3405 GEOFFREY CELLA-UNIT B 1186 LARKSPUR LN B Carlsbad, CA 92008 GLACIAL PACE LLC 5301 LOS ROBLES DR Carlsbad, CA 92008
GLENN SUMMER HOMES LLC 2375 JEFFERSON ST Carlsbad, CA 92008-1405 GLOBAL SPORTS MARKETING AND EVENTS INC 7270 PONTO DR Carlsbad, CA 92011-4601 GLW REVOCABLE LIVING TRUST 231 NORMANDY LN A Carlsbad, CA 92008 H AND M NORCOAST 155 CHESTNUT AVE Carlsbad, CA 92008-3107 HELENBART CO - NORTH UNIT 2489 OCEAN ST NORTH Carlsbad, CA 92008-2234 HELENBART CO - SOUTH 2489 OCEAN ST SOUTH Carlsbad, CA 92008-2234 HERB AND STEPHANIE COOK 5040 TIERRA DEL ORO ST Carlsbad, CA 92008-4350 HESS FAMILY TRUST 3512 CARLSBAD BLVD Carlsbad, CA 92008-3226 Oct. 6, 2026
Item #2 Page 42 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 32
HIGH TIDE OAK MANAGEMENT LLC 349 OAK AVE Carlsbad, CA 92008-2945 HIGHLAND HOUSE 4000 HIGHLAND DR Carlsbad, CA 92008-3513 HIGHLAND HOUSE CARLSBAD LLC 3926 HIGHLAND DR Carlsbad, CA 92008-3511 HIGHLAND HOUSE CARLSBAD LLC-3928
HIGHLAND 3928 HIGHLAND DR Carlsbad, CA 92008
HIGHLAND HOUSE LOWER UNIT 4000 HIGHLAND DR LOWER Carlsbad, CA 92008-3513 HILTON CAPE REY - CARLSBAD 1 PONTO RD CARLSBAD, CA 92011 HILTON GARDEN INN CARLSBAD BEACH 6450 CARLSBAD BLVD Carlsbad, CA 92011-1058 HINES 3472 GARFIELD ST Carlsbad, CA 92008-3238
HOLIDAY INN 2725 PALOMAR AIRPORT RD Carlsbad, CA 92009-1729 HOLIDAY INN EXPRESS AND SUITES 751 RAINTREE DR CARLSBAD, CA 92011 HOME2 SUITES CARLSBAD 1901 WRIGHT PL Carlsbad, CA 92008-6528 HOMES BY JIANG 4930 PARK DR Carlsbad, CA 92008-3812
HOTEL SOLEA 5420 Grand Pacific DR Carlsbad, CA 92008-4723 HYLAND INN 3570 PIO PICO DR CARLSBAD, CA 92008
IRINA RAPP 5280 EL ARBOL DR Carlsbad, CA 92008-4316
IRIS APPLEBY 3384 CARLSBAD BLVD B Carlsbad, CA 92008-3105 IRONS PROPERTIES CA LLC 1023 DAISY AVE Carlsbad, CA 92011-4821 J AND M SANTORO TRUST 5285 SHORE DR Carlsbad, CA 92008-4349 JACKIE LEWIS 2005 COSTA DEL MAR RD 641 Carlsbad, CA 92009-6821 JACOB KLASSEN 4810 REFUGIO AVE Carlsbad, CA 92008-3728
JACQUELINE FITCH 2003 Costa Del Mar RD STE 666 Carlsbad, CA 92009-6803 JAKSHI LLC 3731 ADAMS ST Carlsbad, CA 92008
JD BEACH LLC 2955 OCEAN ST 19 Carlsbad, CA 92008-2954
JEFFREY GARDNER 2314 BYRON PL Carlsbad, CA 92008-3831
JERRY WILLIAMS AIRBNB 7217 DAFFODIL PL Carlsbad, CA 92011-4812 JIM HOGAN 370 TAMARACK AVE Carlsbad, CA 92008
JOANNE EKERLING 1190 TAMARACK AVE Carlsbad, CA 92008-3417 JOE & DEE DEE SHORT TERM VACATION RENTAL 4392 ADAMS ST Carlsbad, CA 92008 JOEL HIRSCHKOFF 2355 JEFFERSON ST Carlsbad, CA 92008
JOEL HIRSCHKOFF-2353 JEFFERSON 2353 JEFFERSON ST Carlsbad, CA 92008-1405 JOEL KLETT 2603 OCEAN ST Carlsbad, CA 92008-2238
JOHN D HEBERT 5460 EL ARBOL DR Carlsbad, CA 92008-4418
JOHN MCALLISTER - BACK HOUSE 355 HEMLOCK AVE Carlsbad, CA 92008-8228 JOHN MCALLISTER - FRONT HOUSE 355 HEMLOCK AVE Carlsbad, CA 92008-8228 JOHN SCHUREMAN 6891 WATERCOURSE DR Carlsbad, CA 92011-3743 JOHNSON FAMILY TRUST -3786 3786 JEFFERSON ST Carlsbad, CA 92008-3335 JOSHUA BEHRENDS 5515 EL ARBOL DR Carlsbad, CA 92008-4421 JRBBORIS LLC-UNIT B 250 PACIFIC AVE B Carlsbad, CA 92008-2274 JUDITH TATA 230 PACIFIC AVE Carlsbad, CA 92008-2245
JULIE A DAILEY 1010 DAISY CT Carlsbad, CA 92011-4846
JUNIPER BEACH PROPERTIES LLC - UNIT A 3690 CARLSBAD BLVD UNIT A Carlsbad, CA 92008-8210 JUNIPER BEACH PROPERTIES LLC - UNIT B 3690 CARLSBAD BLVD B Carlsbad, CA 92008-8210 Oct. 6, 2026
Item #2 Page 43 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 33
JUNIPER BEACH PROPERTIES LLC - UNIT C 3690 CARLSBAD BLVD C Carlsbad, CA 92008-8210 JUNIPER BEACH PROPERTIES LLC - UNIT D 3690 CARLSBAD BLVD D Carlsbad, CA 92008-8210 JUSTIN HARTINGER 802 SPINDRIFT LN Carlsbad, CA 92011
KABLOON LLC 2003 COSTA DEL MAR RD 694 Carlsbad, CA 92009-6815 KAREN R THOMPSON 3406 CARLSBAD BLVD Carlsbad, CA 92008-3224 KATHLEEN KENNEDY 1733 CALAVO CT Carlsbad, CA 92008-4252 KEITH JORDAN 3815 GARFIELD ST Carlsbad, CA 92008-4032
KEITH JORDAN 3424 CARLSBAD BLVD Carlsbad, CA 92008-3224 KEVIN VINER 320 REDWOOD AVE Carlsbad, CA 92008-4055
KIMBERLY FLAMMER 2943 JEFFERSON ST Carlsbad, CA 92008-2333 KIMBERLY MCEVOY 1758 CAPE MAY PL Carlsbad, CA 92008-3608 KIMBERLY RUHA 2003 Costa Del Mar RD UNIT 672 Carlsbad, CA 92009-6803 KINMAN FAMILY TRUST STR 3725 JEFFERSON ST Carlsbad, CA 92008-3336 KNAFF PROPERTIES MGMT LLC 3080 LINCOLN ST STE 12 Carlsbad, CA 92008 KOEPKE FAMILY TRUST UTD 182 CHINQUAPIN AVE STE A Carlsbad, CA 92008-7448 KOI PROPERTIES 3080 LINCOLN ST APT 24 Carlsbad, CA 92008-2929 KSMS INVESTMENTS LLC 2642 OCEAN ST Carlsbad, CA 92008-2237 LA COSTA CHATEAUS - 697 2003 Costa Del Mar RD UNIT 697 Carlsbad, CA 92009-6815 LA COSTA PARADISO 1720 CATALPA RD Carlsbad, CA 92011-5106 LA QUINTA CARLSBAD 760 MACADAMIA DR Carlsbad, CA 92011-3205 LAKE MEAD INVESTMENTS LLC -3540 3540 GARFIELD ST Carlsbad, CA 92008-3241 LAKE MEAD INVESTMENTS LLC -3542 3542 GARFIELD ST Carlsbad, CA 92008 LAKE MEAD INVESTMENTS LLC -3544 3544 GARFIELD ST Carlsbad, CA 92008 LAKE MEAD INVESTMENTS LLC -3546 3546 GARFIELD ST Carlsbad, CA 92008 LAKSHMI NARAYAN MISHRA 2638 IXIA WAY Carlsbad, CA 92008 LANGEN BEACH HOUSE 3418 CARLSBAD BLVD Carlsbad, CA 92008-3224 LIFE IS RAD IN CARLSBAD LLC 158 MAPLE AVE Carlsbad, CA 92008-3263 LIL PEEP LLC 5098 CARLSBAD BLVD Carlsbad, CA 92008-4353 LINDA MULLINS 222 PACIFIC AVE STE A Carlsbad, CA 92008-2245 LINMAR ADVENTURES 3945 LINMAR LN Carlsbad, CA 92008-4125 LISA JACKSON - GARFIELD UNIT A 3305 GARFIELD ST UNIT A Carlsbad, CA 92008-3128 LISA JACKSON - GARFIELD UNIT C 3305 GARFIELD ST UNIT C Carlsbad, CA 92008-3128 LISA WILLIAMS 6486 FRANCISCAN RD Carlsbad, CA 92011-3211 LOFTIN VACATION RENTAL 920 POPPY LN Carlsbad, CA 92011
LSA CAPITAL II LLC 5080 CARLSBAD BLVD Carlsbad, CA 92008-4353 LUAN DAUTI-UNIT C 3981 GARFIELD ST C Carlsbad, CA 92008 LUIS GARCIA 2955 OCEAN ST 8 Carlsbad, CA 92008-2954
MACIEL RENTALS 3080 LINCOLN ST UNIT 6 Carlsbad, CA 92008-2929 MAHON DEVELOPMENT INC 4826 KELLY DR Carlsbad, CA 92008-3733 MAR VISTA TRUST 305 DATE AVE Carlsbad, CA 92008-7432
MARGARET 3861 MARGARET WAY Carlsbad, CA 92008-3409
MARIAN EDWARDS 2669 GARFIELD ST Carlsbad, CA 92008-2217 MARK TANNER 3516 CARLSBAD BLVD Carlsbad, CA 92008-3226
Oct. 6, 2026
Item #2 Page 44 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 34
MARLA HALLER 2003 Costa Del Mar RD UNIT 682 Carlsbad, CA 92009-6814 MARTIN CARTER-STVR 1175 MAGNOLIA AVE Carlsbad, CA 92008-2541 MATTHEW MCCARTHY 3360 LINCOLN ST Carlsbad, CA 92008-3132 MBTM GROUP LLC STE A 210 ACACIA AVE STE A Carlsbad, CA 92008-3244 MBTM GROUP LLC STE B 210 ACACIA AVE STE B Carlsbad, CA 92008-3244 MBTM GROUP LLC STE C 210 ACACIA AVE STE C Carlsbad, CA 92008-3244 MCSWAN PROPERTIES INC 2668 OCEAN ST Carlsbad, CA 92008
MG HOSPITALITY CARLSBAD LLC 2229 PALOMAR AIRPORT RD Carlsbad, CA 92011-1553 MICHELLE DRUTMAN GREVEN 2003 Costa Del Mar RD UNIT 657 Carlsbad, CA 92009-6802 MICHELLE VARAV 6476 SURFSIDE LN Carlsbad, CA 92011-3207 MKS GOODS LLC 2005 COSTA DEL MAR RD 638 Carlsbad, CA 92009 MOHR CARLSBAD VACATIONS 437 TAMARACK AVE Carlsbad, CA 92008-4128 MOTEL 6 6117 PASEO DEL NORTE Carlsbad, CA 92011-1117
MOTEL 6 CARLSBAD BEACH 9639 750 RAINTREE DR Carlsbad, CA 92011-3206 MOTEL 6 NORTH 3666 PIO PICO DR CARLSBAD, CA 92008
NEIGHBORHOOD INVESTMENT NETWORK LLC 245 HEMLOCK AVE Carlsbad, CA 92008-8226 NEW VILLAGE REAL ESTATE LLC 6488 SURFSIDE LN Carlsbad, CA 92011-3207 NEWDECK CAPITAL CORP 6882 WATERCOURSE DR Carlsbad, CA 92011 NHIVINAM LLC 125 CHINQUAPIN AVE Carlsbad, CA 92008-7408 NULU LLC 2005 COSTA DEL MAR RD STE 644 Carlsbad, CA 92009-6821 OCEAN ELEMENTS AT CARLSBAD - UNIT 1 3150 OCEAN ST UNIT 1 Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 2 3150 OCEAN ST UNIT 2 Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 2A 3150 OCEAN ST UNIT 2A Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 3 3150 OCEAN ST UNIT 3 Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 4 3150 OCEAN ST UNIT 4 Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 4A 3150 OCEAN ST UNIT 4A Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 5 3150 OCEAN ST UNIT 5 Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 6 3150 OCEAN ST UNIT 6 Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 6A 3150 OCEAN ST UNIT 6A Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 7 3150 OCEAN ST UNIT 7 Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 8 3150 OCEAN ST UNIT 8 Carlsbad, CA 92008-2974 OCEAN ELEMENTS AT CARLSBAD - UNIT 8A 3150 OCEAN ST UNIT 8A Carlsbad, CA 92008-2974 OCEAN ELEVATION 2003 COSTA DEL MAR RD STE 676 Carlsbad, CA 92009-6814 OCEAN MIST LLC - 335 335 OAK AVE Carlsbad, CA 92008-2945 OCEAN MIST LLC - 337 337 OAK AVE Carlsbad, CA 92008-2945 OCEAN PALMS BEACH RESORT 2950 OCEAN ST CARLSBAD, CA 92008- OCEAN STREET VILLAS LLC - UNIT A 2895 OCEAN ST UNIT A Carlsbad, CA 92008-2995 OCEAN STREET VILLAS LLC - UNIT B 2895 OCEAN ST UNIT B Carlsbad, CA 92008-2995 OCEAN STREET VILLAS LLC - UNIT C 2895 OCEAN ST UNIT C Carlsbad, CA 92008-2995 OCEAN STREET VILLAS LLC - UNIT D 2895 OCEAN ST UNIT D Carlsbad, CA 92008-2995 OCEAN STREET VILLAS LLC - UNIT E 2895 OCEAN ST UNIT E Carlsbad, CA 92008-2995 OCEAN STREET VILLAS LLC - UNIT F 2895 OCEAN ST UNIT F Carlsbad, CA 92008-2995 OCEAN STREET VILLAS LLC - UNIT G 2895 OCEAN ST UNIT G Carlsbad, CA 92008-2995 Oct. 6, 2026
Item #2 Page 45 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 35
OCEAN STREET VILLAS LLC - UNIT H 2895 OCEAN ST UNIT H Carlsbad, CA 92008-2995 OCEAN STREET VILLAS LLC - UNIT I 2895 OCEAN ST UNIT I Carlsbad, CA 92008-2995 OCEAN STREET VILLAS LLC - UNIT SAND 2895 OCEAN ST UNIT SAND Carlsbad, CA 92008-2995 OLIVE RENTAL 260 OLIVE AVE Carlsbad, CA 92008-7425
OMNI LA COSTA LLC 2100 COSTA DEL MAR RD Carlsbad, CA 92009-6823 PALM AND PINE VACATION RENTALS 5511 LOS ROBLES DR Carlsbad, CA 92008 PALMA DE LA PLAYA - LOWER UNIT 3021 OCEAN ST LOWER UNIT Carlsbad, CA 92008-2958 PALMA DE LA PLAYA - UPPER UNIT 3021 OCEAN ST Carlsbad, CA 92008-2958 PAM KERCKHOFF 3080 LINCOLN ST APT 7 Carlsbad, CA 92008-2929 PARK HYATT AVIARA 7100 AVIARA RESORT DR Carlsbad, CA 92011-4908 PARK HYATT AVIARA - EMBER AND RYE 7447 BATIQUITOS DR Carlsbad, CA 92011-4732 PARK HYATT AVIARA - GOLF MAINTENANCE 7227 AVIARA DR Carlsbad, CA 92011 PATRICK COFFEY - 165 165 TAMARACK AVE Carlsbad, CA 92008-4060 PATRICK COFFEY - 167 167 TAMARACK AVE Carlsbad, CA 92008-4060 PATRICK LEE AND ASSOCIATES - UNIT E 235 PINE AVE UNIT E Carlsbad, CA 92008-1939 PATRICK LEE AND ASSOCIATES - UNIT F 235 PINE AVE F Carlsbad, CA 92008-3176 PATRICK LEE AND ASSOCIATES INC 235 PINE AVE UNIT C Carlsbad, CA 92008-3140 PATRICK LEE AND ASSOCIATES INC 235 Pine AVE UNIT H Carlsbad, CA 92008-3139 PATRICK LEE AND ASSOCIATES INC - UNIT 7 150 WALNUT AVE UNIT 7 Carlsbad, CA 92008-3148 PATRICK LEE AND ASSOCIATES INC - UNIT 1 150 WALNUT AVE UNIT 1 Carlsbad, CA 92008-3149 PATRICK LEE AND ASSOCIATES INC - UNIT 2 150 WALNUT AVE UNIT 2 Carlsbad, CA 92008-3149 PATRICK LEE AND ASSOCIATES INC - UNIT 3 150 WALNUT AVE UNIT 3 Carlsbad, CA 92008-3149 PATRICK LEE AND ASSOCIATES INC - UNIT 4 150 WALNUT AVE UNIT 4 Carlsbad, CA 92008-3148 PATRICK LEE AND ASSOCIATES INC - UNIT 5 150 WALNUT AVE 5 Carlsbad, CA 92008-3148 PATRICK LEE AND ASSOCIATES INC - UNIT 6 150 WALNUT AVE 6 Carlsbad, CA 92008-3148 PATRICK LEE AND ASSOCIATES INC - UNIT A 235 PINE AVE UNIT A Carlsbad, CA 92008-3140 PATRICK LEE AND ASSOCIATES INC - UNIT B 235 PINE AVE UNIT B Carlsbad, CA 92008-3140 PATRICK LEE AND ASSOCIATES INC - UNIT G 235 PINE AVE UNIT G Carlsbad, CA 92008-3176 PATRICK LEE AND ASSOCIATES INC - UNIT I 235 PINE AVE I Carlsbad, CA 92008-3176 PATRICK LEE AND ASSOCIATES INC - UNIT S 235 PINE AVE UNIT S Carlsbad, CA 92008-3177 PATRICK LEE AND ASSOCIATES-UNIT J 235 PINE AVE J Carlsbad, CA 92008-3176 PELICAN COVE INN 320 WALNUT AVE Carlsbad, CA 92008-3151 PERRY WIGGIN 812 BLUEWATER RD Carlsbad, CA 92011-3721
PETER SEPERACK 2003 COSTA DEL MAR RD 661 Carlsbad, CA 92009
PHILIP JOHN BLOOM AND BRIDGET O'GARA
BLOOM REVOCABLE TRUST 3245 GARFIELD ST Carlsbad, CA 92008-3126 PLATER LA COSTA LLC 2005 COSTA DEL MAR RD 627 Carlsbad, CA 92009 POMANI PROPERTIES LLC 4350 HIGHLAND DR Carlsbad, CA 92008-4225 PORTER REAL ESTATE LLC 156 CHINQUAPIN AVE Carlsbad, CA 92008-7406 PURDOM THOMAS 141 JUNIPER AVE Carlsbad, CA 92008-8241
RANCHO ALMOSTA BY THE SEA LLC 2425 TUTTLE ST Carlsbad, CA 92008-1446 RED TIDE CONSULTING 3710 CARLSBAD BLVD Carlsbad, CA 92008 RENE MANZANARES-UNIT A 218 PINE AVE UNIT A Carlsbad, CA 92008-2981 Oct. 6, 2026
Item #2 Page 46 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 36
RENE MANZANARES-UNIT B 218 PINE AVE UNIT B Carlsbad, CA 92008-2981 RENE MANZANARES-UNIT C 218 PINE AVE UNIT C Carlsbad, CA 92008-2981 RENTAL 2003 COSTA DEL MAR 684 2003 COSTA DEL MAR RD 684 Carlsbad, CA 92009-6814 RENTAL PROPERTY 5192 CARLSBAD BLVD 5192 CARLSBAD BLVD Carlsbad, CA 92008-4304 RESIDENCE INN BY MARRIOTT 2000 FARADAY AVE Carlsbad, CA 92008-7229 RETA WALSH 2005 COSTA DEL MAR RD STE 647 Carlsbad, CA 92009 ROBERT SFREDDO 353 OAK AVE Carlsbad, CA 92008-2945
ROBERTS VACATION RENTAL 7206 DURANGO CIR Carlsbad, CA 92011-5114 ROBINSON RENTALS LLC 3714 JEFFERSON ST Carlsbad, CA 92008-3335 ROSE VACATION RENTAL 7004 MIMOSA DR Carlsbad, CA 92011-5130 RP STR JEFFERSON 2399 JEFFERSON ST STE 8 Carlsbad, CA 92008-1406 SANCTUARY LIVING 2399 JEFFERSON ST #3 Carlsbad, CA 92008-1406 SDRE HOMEBUYERS 5140 LOS ROBLES DR Carlsbad, CA 92008
SEA AND STROLL ABODE 580 LAGUNA DR Carlsbad, CA 92008
SEA BRIGHT RETREAT 4308 SEA BRIGHT DR Carlsbad, CA 92008-3626 SEA SLOPE UNIT 10 2955 OCEAN ST APT 10 Carlsbad, CA 92008-2954 SEA SLOPE UNIT 2 2955 OCEAN ST APT 2 Carlsbad, CA 92008-2954 SEA SLOPE UNIT 3 2955 OCEAN ST APT 3 Carlsbad, CA 92008-2954 SEA SLOPE UNIT 4 2955 OCEAN ST UNIT 4 Carlsbad, CA 92008-2954 SEASHORE ON THE SAND 2805 OCEAN ST Carlsbad, CA 92008-2993 SEASLOPE2 LLC 2955 OCEAN ST UNIT 12 Carlsbad, CA 92008-2954 SEASONS VACATION RETREATS LLC 1663 CORTE ORCHIDIA Carlsbad, CA 92011-4066 SHANG FAMILY TRUST 931 ANATRA CT Carlsbad, CA 92011
SHAY AND SEAN RAZMI 157 MAPLE AVE Carlsbad, CA 92008
SHELDON P WILKINS 2533 THYME WAY Carlsbad, CA 92008
SIFAKIS ENTERPRISES 7221 MIMOSA DR Carlsbad, CA 92011-5136 SL UTAH PROPERTIES LLC 320 CHINQUAPIN AVE Carlsbad, CA 92008 SPRINGHILL SUITES CARLSBAD 3136 CARLSBAD BLVD Carlsbad, CA 92008-2908 STAYBRIDGE SUITES CARLSBAD 2735 PALOMAR AIRPORT RD Carlsbad, CA 92009-1729 STEPHEN DEUTSCH 2005 Costa Del Mar RD UNIT 604 Carlsbad, CA 92009-6817 STVR 4876 PARK DR Carlsbad, CA 92008-3811
STVR 7003 MIMOSA DRIVE 7003 MIMOSA DR Carlsbad, CA 92011-5131 SUMMER WILLIAMS 2374 BUENA VISTA CIR Carlsbad, CA 92008-1603 SURF Y SOL LLC 2470 JEFFERSON ST Carlsbad, CA 92008-1410 SURU INVESTMENTS LLC 2003 COSTA DEL MAR RD 655 Carlsbad, CA 92009-6802 SUSAN MAERSK-MOLLER 2005 Costa Del Mar RD UNIT 633 Carlsbad, CA 92009-6820 SUSAN SAUTER 4113 HARRISON ST Carlsbad, CA 92008-3556
SWEET CASITA VACATION RENTAL 346 ACACIA AVE Carlsbad, CA 92008-3245 T AND E HOLDINGS LLC 3374 CARLSBAD BLVD Carlsbad, CA 92008-3104 TAMARACK BEACH HIDEAWAY 1271 TAMARACK AVE Carlsbad, CA 92008-3420 TAMARACK BEACH RESORT 3200 CARLSBAD BLVD Carlsbad, CA 92008-3101 TAMARACK-HILLERY LLC 1305 TAMARACK AVE Carlsbad, CA 92008-3422 TARVIN SHORT TERM VACATION RENTAL 301 REDWOOD AVE Carlsbad, CA 92008-4056 Oct. 6, 2026
Item #2 Page 47 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 37
TATIANA NOVICK 347 OAK AVE Carlsbad, CA 92008-2945
TERESA IGLESIAS SOLOMON 2955 OCEAN ST UNIT 11 Carlsbad, CA 92008-2954 TERRAMAR BEACH HOUSE 5051 SHORE DR Carlsbad, CA 92008-4345 TERRAMAR POINT 5215 SHORE DR Carlsbad, CA 92008-4349
TERRAMAR SURF LLC 5395 LOS ROBLES DR Carlsbad, CA 92008-4331 THANE RIVERS 3728 CARLSBAD BLVD Carlsbad, CA 92008-8211 The Batista Trust - TRUSTEE MICHAEL S BATISTA 2003 Costa Del Mar RD UNIT 687 Carlsbad, CA 92009-6815 THE EAGLE RAY GROUP LLC 902 POPPY LN Carlsbad, CA 92011-4831 THE JACINTO FAMILY LIMITED PARTNERSHIP 3996 LONG PL Carlsbad, CA 92008-4126 THE JACINTO FAMILY PARTNERSHIP 421 TAMARACK AVE Carlsbad, CA 92008-4128 THE SEA VIEW COTTAGE 4196 SUNNYHILL DR Carlsbad, CA 92008 THE SELTZER HIDEAWAY 7218 DURANGO CIR Carlsbad, CA 92011-5114 THE W AT OAK AVE 343 OAK AVE Carlsbad, CA 92008
THE WESTIN CARLSBAD RESORT AND SPA 5480 Grand Pacific DR Carlsbad, CA 92008-4723
TIDE & TIMBER COASTAL AND MOUNTAIN
RETREATS 112 SYCAMORE AVE Carlsbad, CA 92008
TIDE & TIMBER COASTAL & MOUNTAIN
RETREATS-UNIT A 110 SYCAMORE AVE UNIT A Carlsbad, CA 92008
TIDE & TIMBER COASTAL AND MOUNTAIN
RETREATS-UNIT B 110 SYCAMORE AVE UNIT B Carlsbad, CA 92008 TIJGER INTERNATIONAL LLC 1185 TAMARACK AVE Carlsbad, CA 92008-3418 TINYVACATION RENTALS 7207 DAFFODIL PL Carlsbad, CA 92011-4812 TOES IN THE SAND BEACH RENTALS 135 JUNIPER AVE Carlsbad, CA 92008-8241 TOLO MANAGEMENT INC 3360 GARFIELD ST UNIT C Carlsbad, CA 92008-8101 TONI MACKENZIE 5276 CARLSBAD BLVD Carlsbad, CA 92008-4306 TOWER 36 BEACH PROPERTIES LLC-3636 3636 CARLSBAD BLVD Carlsbad, CA 92008-8208 TOWER 36 BEACH PROPERTIES LLC-3638 3638 CARLSBAD BLVD Carlsbad, CA 92008-8208 TRACY ADES 3922 GARFIELD ST Carlsbad, CA 92008-4035
TUTU'S PLACE 3080 LINCOLN ST STE 26 Carlsbad, CA 92008-2929 TWOBIRDSFLY LLC UNIT A 3393 LINCOLN ST STE A Carlsbad, CA 92008-3134 TWOBIRDSFLY LLC UNIT B 3393 LINCOLN ST UNIT B Carlsbad, CA 92008-3134 TWOBIRDSFLY LLC UNIT C 3393 LINCOLN ST STE C Carlsbad, CA 92008-3134 VACATION IN CARLSBAD - DOLPHIN SUITE 3610 CARLSBAD BLVD Carlsbad, CA 92008-8208 VACATION IN CARLSBAD - LANAI SUITE 231 OLIVE AVE Carlsbad, CA 92008-7426 VACATION IN CARLSBAD - OHANA SUITE 231 OLIVE AVE Carlsbad, CA 92008-7426 VACATION IN CARLSBAD - PELICAN SUITE 3610 CARLSBAD BLVD Carlsbad, CA 92008-8208 VACATION IN CARLSBAD - SAND SUITE 3495 GARFIELD ST STE 1 Carlsbad, CA 92008-3298 VACATION IN CARLSBAD - SANDERLING 3810 CARLSBAD BLVD STE A Carlsbad, CA 92008-4003 VACATION IN CARLSBAD - SANDPIPER 3810 CARLSBAD BLVD UNIT B Carlsbad, CA 92008-4003 VACATION IN CARLSBAD - SEAGULL 3810 CARLSBAD BLVD UNIT D Carlsbad, CA 92008-4003 VACATION IN CARLSBAD - SNOWY PLOVER 3810 CARLSBAD BLVD UNIT C Carlsbad, CA 92008-4003 VACATION IN CARLSBAD - SUN SUITE 3495 GARFIELD ST 2 Carlsbad, CA 92008-3298 VACATION IN CARLSBAD - SURF SUITE 3495 GARFIELD ST STE 3 Carlsbad, CA 92008-3298 VACATION IN CARLSBAD - WAVE SUITE 3495 GARFIELD ST STE 5 Carlsbad, CA 92008-3298 Oct. 6, 2026
Item #2 Page 48 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7
CTBID Management District Plan
September 22, 2026 38
VACATION IN CARLSBAD - WIND SUITE 3495 GARFIELD ST STE 4 Carlsbad, CA 92008-3298 VICTOR MORENO 2464 JEFFERSON ST Carlsbad, CA 92008-1410 VILLAGE BUNGALOWS 3543 GARFIELD ST Carlsbad, CA 92008-3242 VILLAGE BUNGALOWS 2 271 REDWOOD AVE Carlsbad, CA 92008-4054 VILLAGE COASTAL RETREAT 3080 LINCOLN ST STE 21 Carlsbad, CA 92008 VIRGA FAMILY TRUST 2005 Costa Del Mar RD UNIT 621 Carlsbad, CA 92009-6819 VOELKER HOLDINGS LLC 217 OLIVE AVE Carlsbad, CA 92008-7426 Voelker Real Estate Holdings Garfield LLC 4110 GARFIELD ST Carlsbad, CA 92008-7404 Voelker Real Estate Holdings Hemlock LLC 130 UNIT A 130 HEMLOCK AVE UNIT A Carlsbad, CA 92008-8230 Voelker Real Estate Holdings Hemlock LLC 130 UNIT B 130 HEMLOCK AVE UNIT B Carlsbad, CA 92008-8230 Voelker Real Estate Holdings Hemlock LLC 130 UNIT C 130 HEMLOCK AVE UNIT C Carlsbad, CA 92008-8230 Voelker Real Estate Holdings Hemlock LLC 141 Lower Unit 141 HEMLOCK AVE UNIT A Carlsbad, CA 92008-8262 Voelker Real Estate Holdings Hemlock LLC 141 Upper Unit 141 HEMLOCK AVE UNIT B Carlsbad, CA 92008 VW VACATION RENTALS - 341 341 OAK AVE Carlsbad, CA 92008-2945 VW VACATION RENTALS - 355 355 OAK AVE Carlsbad, CA 92008-2945 WEST INN AND SUITES 4970 AVENIDA ENCINAS Carlsbad, CA 92008-4343 WILDFLOWER BY THE SEA LLC 7114 COLUMBINE DR Carlsbad, CA 92011-5110 WILLIAM AND JULIE LASHER-3760 JEFFERSON 3760 JEFFERSON ST Carlsbad, CA 92008-3335 WILLIAM AND JULIE LASHER-3762 JEFFERSON 3762 JEFFERSON ST Carlsbad, CA 92008-3335 ZEILER PROPERTIES LLC 3470 CARLSBAD BLVD Carlsbad, CA 92008-3225 ZIBA 2003 COSTA DEL MAR RD STE 681 Carlsbad, CA 92009-6814 ZOE ANDERSON 2399 JEFFERSON ST 19 Carlsbad, CA 92008
*Jurisdiction list as of September 2026
Oct. 6, 2026
Item #2 Page 49 of 49
Docusign Envelope ID: 7D3A47A7-179D-8A6C-81ED-7B49540984E7 1 Morgen Fry
From: Council Internet Email
Sent: Tuesday, October 6, 2026 7:56 AM
To: City Clerk
Subject: FW: City Council Consent Calendar Item 2
From: Kim Sidoriak <[email protected]>
Sent: Monday, October 5, 2026 4:42 PM
To: Council Internet Email <[email protected]> Subject: City Council Consent Calendar Item 2
Dear Mayor and City Councilmembers,
I’m writing on behalf of Visit Carlsbad and the Carlsbad Tourism Business Improvement District to express our strong support for item 2 on the City Council's Consent Calendar, the Resolution of Intention to renew the Carlsbad Tourism Business Improvement District.
As reflected in the staff report and supporting petitions, Carlsbad lodging businesses representing the required majority of assessment have demonstrated their support for moving the renewal process forward. Renewal of the district will provide long-term stability for destination marketing, group business development, and other programs that support Carlsbad’s lodging industry and broader visitor economy.
We respectfully ask for your support of the item tomorrow evening and appreciate the work of the City of Carlsbad's Economic Development Department and City Attorney’s office in advancing the renewal process.
Thank you for your consideration,
Kim Sido
riak | President & CEO
Visit Carlsbad | VisitCarlsbad.com
M: (310) 433-6289
CAUTION: Do not open attachments or click on links unless you recognize the sender and know the content is safe.
All Receive - Agenda Item #_____
For the Information of the:
CITY COUNCIL
Date: ___________ CA ____ CC____
CM ____ ACM ____ DCM (3) ____
2 10/06/2026 x x
x x x
1 Morgen Fry
From: Council Internet Email
Sent: Tuesday, October 6, 2026 12:57 PM
To: City Clerk
Subject: FW: Public Comment - Item #2: Carlsbad Tourism Business Improvement District Renewal (Fairness in Marketing)
From: Kimberly Jackson <[email protected]>
Sent: Tuesday, October 6, 2026 12:23 PM
To: Council Internet Email <[email protected]>; Keith Blackburn <[email protected]>; Priya Bhat- Patel <[email protected]>; [email protected]; Kevin Shin <[email protected]>; Teresa Acosta <[email protected]> Subject: Public Comment - Item #2: Carlsbad Tourism Business Improvement District Renewal (Fairness in Marketing) Honorable Mayor and City Council Members,
I am writing regarding Item #2 on tonight’s agenda concerning the renewal of the Carlsbad Tourism Business Improvement District (CTBID).
While I support efforts to promote Carlsbad and drive local tourism, the current structure of the CTBID assessment creates an unfair disparity for short-term rental (STR) operators.
Currently, STR owners and managers contribute our full 2% share into the Tourism Improvement District fund, yet the marketing and advertising generated by these dollars—primarily managed through Visit Carlsbad—disproportionately benefit major hotels and large resort properties. Smaller lodging providers and individual STR operators who contribute to this fund receive no direct representation, listing, or referral traffic on official tourism channels unless they pay additional fees for ad space.
If the City of Carlsbad continues to mandate that vacation rentals participate in and pay this 2% assessment, equity requires that our contributions are matched with fair visibility. We respectfully ask that the Council require the CTBID and Visit Carlsbad to:
1. Include All Assessed Properties: Provide fair representation, directory listings, or direct booking links for all licensed STR operators who contribute to the district, rather than reserving visibility solely for those who purchase extra ad space.
2. Transparent ROI: Ensure transparent reporting on how STR assessment dollars are reinvested directly into marketing that drives traffic to all contributing lodging types.
We simply ask for equal representation for equal contribution. If the district cannot provide direct marketing value or inclusion for short-term rentals, STRs should be exempted from paying into the assessment.
All Receive - Agenda Item #_____
For the Information of the:
CITY COUNCIL
Date: ___________ CA ____ CC____
CM ____ ACM ____ DCM (3) ____
2 10/06/2026 x x
x x x
2 Thank you for your time, leadership, and consideration.
Respectfully,
Kimberly Jackson
Founder
503-957-9354
www.vrbkim.com
in f ig
CAUTION: Do not open attachments or click on links unless you recognize the sender and know the content is safe.