La g u na Be a c h Tou rism Ma rke t ing Dist ric t
2026/ 27 Annu a l Re p ort
Submitted to the City of Laguna Beach pursuant to Streets and Highways Code section 36650, for the period from July 1, 2026, through June 30, 2027.
July 1, 2026 - June 30, 2027
Attachment 2
27 Contents
Boundaries.................................................................................................................................. 3 Improvements and Activities FY 2026/27 .................................................................................... 4 Cost ............................................................................................................................................ 8 Program Detail............................................................................................................................ 9 Assessment .............................................................................................................................. 11 Surplus and Other Funding ....................................................................................................... 13 Prepared by Visit Laguna Beach
Owners’ Association, Laguna Beach Tourism Marketing District 28 Laguna Beach Tourism Marketing District Page 3
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Boundaries
There are no proposed changes to the Laguna Beach Tourism Marketing District (LBTMD) boundaries.
The LBTMD will continue to include all lodging businesses, existing and in the future, available for public occupancy within the boundaries of the City of Laguna Beach. 29 Laguna Beach Tourism Marketing District Page 4
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Improvements and Activities FY 2026/27
The improvements and activities to be provided for FY 2026/27 are consistent with the Management District Plan and continue to be executed by the district’s owners’ association, Visit Laguna Beach (“VLB”). Consistent with the renewed district term, the budget for FY 2026/27 continues the Cultural and Environmental Stewardship program category and adjusts category allocations accordingly per the management plan. There are no other proposed changes.
Sales, Marketing, and Communications
The program will continue to have the goal of increasing overnight visitation and room night sales at assessed lodging businesses, and may include the following activities:
• Digital marketing efforts to increase awareness and optimize internet presence to drive overnight visitation and room sales to assessed lodging businesses; • Print ads in magazines and newspapers, television ads, and radio ads targeted at potential visitors to drive overnight visitation and room sales to assessed lodging businesses; • Social media efforts and content partnerships to drive overnight visitation; • Attendance of trade shows and travel trade events to promote assessed lodging businesses; • Sales blitzes for assessed lodging businesses;
• Familiarization and media tours of assessed lodging businesses; • Preparation and production of collateral promotional materials such as brochures, flyers and maps featuring assessed lodging businesses;
• Photo shoots and video production to best highlight assessed lodging businesses; • Attendance of professional industry conferences and affiliation events to promote assessed lodging businesses;
• Lead generation activities designed to attract tourists and group events to assessed lodging businesses;
• Public relations efforts and outreach to promote assessed lodging establishments and promote new product offerings to generate media coverage; • Marketing meetings to plan and coordinate tourism promotion efforts for assessed lodging businesses;
• Attendance at local and area networking events in order to continue to build relationships and underscore the importance of VLB.
• Collaborations with regional tourism association and area destination marketing organizations to leverage costs on an extended reach to promote lodging businesses; • Education of hospitality staff on service and safety designed to create a visitor experience that will bring repeat visits to assessed lodging businesses; • Education of lodging business management and the owners’ association on marketing strategies best suited to meet assessed lodging businesses’ needs; and • The ability to hold a percentage of funding in a reserve fund. 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 Owners’ Association. The Owners’ 30 Laguna Beach Tourism Marketing District Page 5
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Association shall report annually on the need for a reserve fund and its intent to carry over the reserve fund in future years.
Cultural and Environmental Stewardship
New for the renewed district term, the Cultural and Environmental Stewardship program funds thoughtful stewardship of the destination’s unique character, assets, and visitor experience.
Working collaboratively with City staff, Visit Laguna Beach develops specific funding criteria and policies acceptable to both the Owners’ Association and the City. The program may include:
• Destination product development programs and improvements designed to drive overnight visitation and room sales to assessed lodging businesses; • Services designed to improve the visitors experience such as, but not limited to, beautification and the creation of Arts, Cultural and Educational activities; • Activities that increase the profile and notoriety of the destination as an overnight travel destination and drive room night sales to assessed lodging businesses; • Comprehensive and integrated wayfinding signage system including signage to assessed lodging businesses and points of interest to enhance the visitor experience; • Transportation program connecting hotels with the City’s downtown, points of interest in the City and other attractions to drive room night sales to assessed lodging businesses; • Art and cultural programs and projects, to attract overnight visitors and drive room night sales to assessed lodging businesses;
• Development of artist housing and creative spaces to sustain Laguna Beach’s artistic identity, strengthen cultural tourism, and support year-round arts events, driving overnight visitation through increased visitor engagement; • Gateway enhancements (e.g., a primary entry point to the city, such as a major intersection, highway exit, or visitor hub, that creates a first impression for visitors) to enhance the visitor experience;
• Operations and improvements related to the operations of the Visitor/Welcome Center to provide visitor resources and ensure a consistent brand experience throughout the destination;
• Enhancements to environmental experiences to attract overnight visitors and drive room night sales to assessed lodging businesses;
• Sustainability programs that offset impacts of tourist visitation within the destination; • Development of and improvements to visitor points of interest, such as hiking trails and parks, that attract overnight visitors;
• Enhancements to environmental experiences, which attract overnight visitors; • Infrastructure improvements that enhance the destination’s competitive position to attract desirable special events year-round and attract overnight visitors; • Research to ensure LBTMD funds are strategically spent to benefit assessed lodging businesses and/or develop analyses on the effectiveness of LBTMD funds to improve increased demand for overnight visitation at assessed lodging businesses; and • The ability to hold a percentage of funding in a reserve fund. 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 Owners’ Association and the City. The 31 Laguna Beach Tourism Marketing District Page 6
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Owners Association and the City shall report annually on the need for a reserve fund and its intent to carry over the reserve fund in future years.
Arts Commission Programs
The Arts Commission programs continue to facilitate the destination's cultural programming, including public art, literary art, and live performance events. Programs may include banner and palette competitions, City Hall exhibitions, cultural arts publications, performances, restoration of public art, and a rotating sculpture and temporary installation program.
For FY 2026/27, the Arts Commission approved a program allocation of $240,000, a net reduction of $60,000 from the $300,000 budgeted in FY 2025/26, consistent with the category's revised allocation under the Management District Plan. The allocation reflects an investment in temporary public art: funding for Temporary Installations increases by $21,550 to $116,100, supporting expansion of the rotating sculpture program at the Promenade on Forest and City Hall.
These funds are offset by reductions to Performances (down $54,850 to $73,600), Banner and Palette (down $16,700 to $16,600), and Publications (down $10,000 to $700), while City Hall Exhibitions ($8,000) and Restoration of Public Art ($25,000) remain unchanged. A complete line-item breakdown appears in the Program Detail section.
Arts Commission programs may include:
• Banner and palette competitions;
• City Hall exhibitions;
• Cultural Arts Facilities and Publications;
• Research and Marketing;
• Performing Arts Programs;
• Professional Speakers;
• Restoration of Public Art;
• Rotating Sculpture Program
• Operation of the Arts Commission Programs; and
• The ability to hold a percentage of funding in a reserve fund. 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 Arts Commission. The Arts Commission shall report annually on the need for a reserve fund and its intent to carry over the reserve fund in future years.
Laguna College of Art & Design
The Laguna College of Art and Design (LCAD) category will continue to provide funding to facilitate different services and activities within the greater LCAD program. This program category aims to support outreach and admissions services and LCAD gallery enhancement and operations. Laguna College of Arts + Design programs may include:
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• Gallery exhibitions that drive overnight visitation and room night sales to assessed lodging businesses;
• Educational programs and workshops that drive overnight visitation and room night sales to assessed lodging businesses;
• Operations of the Laguna College of Art and Design Program; and • The ability to hold a percentage of funding in a reserve fund. 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 Laguna College of Art and Design. The Laguna College of Art and Design shall report annually on the need for a reserve fund and its intent to carry over the reserve fund in future years.
Laguna Art Museum
The Laguna Art Museum will continue to aim to promote Laguna Beach as a premier destination for art and culture enthusiasts. Through its permanent collection, its special loan exhibitions, its educational programs, and its library and archive, the museum enhances the public’s knowledge and appreciation of California art. The Laguna Art Museum programs may include:
• Exhibitions to drive overnight visitation and room sales to assessed lodging businesses; • Promotions and Marketing of the Laguna Art Museum to attract overnight visitation to assessed businesses;
• Operations of the Laguna Art Museum; and
• The ability to hold a percentage of funding in a reserve fund. 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 Laguna Art Museum. The Laguna Art Museum shall report annually on the need for a reserve fund and its intent to carry over the reserve fund in future years.
Cultural Arts Funding Grants Program
The Cultural Arts Funding Grants program continues to provide funds to non-profit organizations with a primary purpose and experience in presenting arts programs in Laguna Beach, enabling them to enhance the city's art and cultural environment through events, exhibits, and festivals that drive overnight visitation and room night sales to assessed lodging businesses. The purpose of this funding is to create quality cultural art experiences that benefit guests staying overnight at Laguna Beach hotels while improving the experience for residents. Grants are reviewed by the City of Laguna Beach Arts Commission and approved by the City Council, with priority given to functioning arts programs that deliver the greatest benefit to the city and its residents and visitors, and to new or expanded art services.
For FY 2026/27, the Arts Commission reviewed 23 applications and, on March 23, 2026, approved and recommended total awards of $320,900.
The Cultural Arts Funding Grants program may include:
• Grants for organizations wishing to enhance the art and cultural environment of Laguna Beach, which drive overnight visitation and room night sales to assessed lodging businesses;
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• Cultural Art Events, Exhibits, and Festivals to drive overnight visitation and room sales to assessed lodging businesses;
• Promotion and Marketing of Cultural Art Events to attract overnight visitation to assessed businesses;
• Operations of the Cultural Arts Funding Grants Program; and • The ability to hold a percentage of funding in a reserve fund. 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 City of Laguna Beach. The City of Laguna Beach shall report annually on the need for a reserve fund and its intent to carry over the reserve fund in future years.
Laguna Playhouse
The Laguna Playhouse is a regionally established historic Equity theatre that presents a variety of theatrical performances. The organization will continue to aim to create experiences that enhance and invigorate cultural and social interaction. Laguna Playhouse programs may include:
• Promotions and marketing of the Laguna Playhouse performances and events to drive overnight visitation and room night sales to assessed lodging businesses; • Promotion of a Player’s Club Card program, which offers patrons of the Laguna Playhouse promotions to assessed lodging businesses;
• Operations of the Laguna Playhouse; and
• The ability to hold a percentage of funding in a reserve fund. 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 Laguna Playhouse. The Laguna Playhouse shall report annually on the need for a reserve fund and its intent to carry over the reserve fund in future years.
Administration and Operations
The administration and operations portion of the budget continues to be utilized for administrative staffing costs, office costs, advocacy, and other general administrative costs such as insurance, legal, and accounting fees.
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Cost
FY 2026/27 Budget
The cost of providing improvements and activities for FY 2026/27 is consistent with the Management District Plan. The anticipated total budget for FY 2026/27 is $3,000,000 in anticipated assessment collections plus $606,227.50 in carry-over from the prior fiscal year, for a total estimated assessment budget of $3,606,227.50. The figures below are budget projections and do not reflect actual collections or expenditures. All budget category allocations are within the authorized fifteen percent (15%) adjustment of the total budget from the prior year. The Sales, Marketing & Communications and Administration and Operations budgets will be implemented and utilized by Visit Laguna Beach.
Category % FY 2026/27
Budget
Carryover
from FY 25/26
Available
Funds
Sales, Marketing & Communications 25% $750,000 $323,200 $1,073,200 Cultural and Environmental Stewardship 25% $750,000 $283,027.50 $1,033,027.50 Managed by the City
(Special Revenue Fund) $500,000 $283,027.50 $783,027.50 Managed by Visit Laguna Beach $250,000 $250,000
Arts Commission Program 8% $240,000 – $240,000
Laguna College of Art & Design 8% $240,000 – $240,000
Laguna Art Museum 8% $240,000 – $240,000
Cultural Arts Funding Grants 8% $240,000 – $240,000
Laguna Playhouse 8% $240,000 – $240,000
Administration and Operations 10% $300,000 – $300,000
Totals 100% $3,000,000 $606,227.50 $3,606,227.50
The Cultural and Environmental Stewardship category totals $750,000, comprising $500,000 contributed to the City’s Cultural and Environmental Stewardship Special Revenue Fund and $250,000 administered by Visit Laguna Beach. Carry-over reflects unspent funds projected to roll into FY 2026/27 from the prior fiscal year.
Year-over-Year Budget Comparison
The table below compares the adopted FY 2025/26 budget with the projected FY 2026/27 budget by category. The total annual budget remains $3,000,000. Reductions across several program categories offset the increase to Cultural and Environmental Stewardship, which rises to its Year Two contribution level.
Category FY 2025/26
Budget
FY 2026/27
Budget Change ($) FY 26/27 %
Sales, Marketing & Communications $750,000 $750,000 – 25% Cultural and Environmental Stewardship $510,000 $750,000 $240,000 25% Arts Commission Program $240,000 $240,000 – 8%
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Category FY 2025/26
Budget
FY 2026/27
Budget Change ($) FY 26/27 %
Laguna College of Art & Design $300,000 $240,000 ($60,000) 8% Laguna Art Museum $300,000 $240,000 ($60,000) 8%
Cultural Arts Funding Grants $300,000 $240,000 ($60,000) 8% Laguna Playhouse $300,000 $240,000 ($60,000) 8%
Administration and Operations $300,000 $300,000 – 10%
Totals $3,000,000 $3,000,000 – 100%
Program Detail
FY 2026/27 Partner Program Highlights
Cultural and Environmental Stewardship — FY 2026/27
The Cultural and Environmental Stewardship category is funded at $750,000 for FY 2026/27 and is administered in two portions. Pursuant to the Management District Plan, $500,000 is contributed to the City’s Cultural and Environmental Stewardship Special Revenue Fund — the Year Two contribution level, increased from $260,000 in FY 2025/26 — and $250,000 is administered by Visit Laguna Beach.
The City of Laguna Beach was incorporated on June 29, 1927, and will celebrate its 100th anniversary in 2027. Because the fiscal year leads directly into this milestone, a focus of the FY 2026/27 Cultural and Environmental Stewardship program is support for the City’s Centennial.
Funds are anticipated to support centennial programming that commemorates the city’s history, celebrates its enduring identity as a coastal arts colony, and draws overnight visitors to lodging businesses throughout the anniversary year.
Anticipated centennial-related activities for FY 2026/27 may include commemorative events and public celebrations; arts, cultural, and educational programming highlighting the centennial; destination beautification and enhancements timed to the anniversary; and marketing and promotion that position the centennial as a draw for overnight stays. Specific projects and events are subject to the criteria developed jointly by Visit Laguna Beach and the City.
Visit Laguna Beach maintains a Cultural and Environmental Stewardship Committee, which advises the Board of Directors on the use of LBTMD funds. Beginning in FY 2026/27, a biennial performance review led by a joint committee of City staff and Visit Laguna Beach representatives will evaluate the effectiveness and impact of these projects.
Arts Commission Program — FY 2026/27
The following FY 2026/27 Arts Commission program allocation, totaling $240,000, was approved by the Arts Commission on February 23, 2026. The allocation reflects a net reduction of $60,000 from FY 2025/26, with funds reallocated toward temporary public art installations. 36 Laguna Beach Tourism Marketing District Page 11
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Program FY 2025/26 Recommendation
FY 2026/27 Adjustment
Banner and Palette $33,300 $16,600 ($16,700)
City Hall Exhibitions $8,000 $8,000 –
Publications $10,700 $700 ($10,000)
Facilities $0 $0 –
Performances $128,450 $73,600 ($54,850)
Restoration of Public Art $25,000 $25,000 –
Temporary Installations $94,550 $116,100 $21,550
Innovation Grants for Artists $0 $0 –
Total $300,000 $240,000 ($60,000)
Cultural Arts Funding Grants — FY 2026/27 Recommendations The Cultural Arts Funding Grants are operated and reviewed by the City of Laguna Beach Arts Commission and approved by the City Council. The FY 2026/27 grant recommendations below were approved and recommended by the Arts Commission on March 23, 2026, comprising 23 applications with total recommended awards of $320,900 against total requests of $559,250.
Organization Received 25/26 Requested 26/27 Recommended 26/27
Coast Film Foundation $28,200 $35,000 $30,000
Community Art Project $6,600 $4,000 $4,000
Dance Academy Foundation – $10,000 –
First Thursdays Art Walk $11,300 $15,000 $8,000
Friends of Hortense Miller – $29,000 –
Keith Glassman Dance – $8,500 $3,000
Kontrapunktus $2,400 $2,400 $2,400
Laguna Beach Alliance for the Arts $23,500 – –
Laguna Beach Chamber Singers $4,700 $15,000 $6,500
Laguna Beach Cultural Arts Center $32,900 $32,900 $32,500 Laguna Beach Live $28,200 $58,000 $28,500
Laguna Beach Sister Cities $4,700 $6,000 $6,000
Laguna College of Art + Design – $11,000 –
Laguna Community Concert Band – $20,000 $15,000
Laguna Dance Festival $32,900 $60,000 $34,000
Laguna Plein Air Painters – $30,000 $20,000
Laguna Radio Inc. $7,500 $30,000 $8,000
LagunaTunes $4,700 $5,200 $5,000
LOCA Arts Education $23,500 $33,175 $25,000
No Square $32,900 $40,000 $34,000
Opera Laguna $9,400 $30,000 $10,000
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Organization Received 25/26 Requested 26/27 Recommended 26/27
Philharmonic Society of OC $16,000 $40,000 $20,000
Sawdust Art Festival $23,500 $30,000 $20,000
Third Street Writers $6,100 $14,075 $9,000
23 Applications $299,000 $559,250 $320,900
Recommended awards include $1,000 for online processing and reflect a returned grant payment of $23,500 from the prior cycle. Total recommended awards exceed the Cultural Arts Funding Grants budget category; the City and Arts Commission reconcile grant awards with available funds and carry-over.
Laguna Art Museum. As Laguna Beach’s museum dedicated to California art, the Laguna Art Museum anticipates using FY 2026/27 funds to present rotating exhibitions of historic, modern, and contemporary California art, deliver public programs and educational offerings, and support its signature outdoor and community initiatives. The museum participates in the city’s First Thursdays Art Walk and welcomes a broad regional, national, and international audience, reinforcing Laguna Beach’s identity as a destination for cultural tourism. Funds are anticipated to support visitor services, marketing, and advertising that draw overnight visitors to Laguna Beach.
Laguna College of Art & Design. Laguna College of Art & Design (LCAD) anticipates using FY 2026/27 funds to support public-facing cultural programming, including its gallery exhibition program and a speaker series featuring leading voices from across art, design, and entertainment.
These free and accessible programs draw residents, regional visitors, and cultural tourists, reinforcing Laguna Beach’s identity as a global arts destination. Funds are anticipated to support exhibitions, public programming, and associated staffing.
Laguna Playhouse. The Laguna Playhouse, a historic Equity theatre, anticipates using FY 2026/27 funds to support its year-round schedule of MainStage productions, special engagements, and education and community engagement programs. Many Playhouse patrons travel from outside Laguna Beach, often making a full outing of their visit with dining and retail spending that benefits local businesses. Funds are anticipated to support marketing, advertising, production, and box office operations that bring overnight visitors to Laguna Beach.
Assessment
There is no change in the method and basis of levying the assessment.
Assessment
The annual assessment rate is two percent (2%) of gross short-term room rental revenue. Based on the benefit received, assessments will not be collected on: stays of more than thirty (30) consecutive days; stays by any federal or State of California officer or employee when on official business; and stays by any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. 38 Laguna Beach Tourism Marketing District Page 13
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The term “gross room rental revenue” as used herein means the consideration charged, and 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 or nature, without any deduction therefrom whatsoever. Gross room rental revenue shall not include any federal, state, or local taxes collected, including but not limited to transient occupancy taxes.
The assessment is levied upon and is a direct obligation of the assessed lodging business.
However, the assessed lodging business may, at its discretion, pass the assessment on to transients. If passed on to each transient, the amount of assessment 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. The assessment shall not be considered revenue for any purpose, including calculation of transient occupancy taxes.
Bonds shall not be issued.
Penalties and Interest
The LBTMD shall reimburse the City of Laguna Beach for any costs associated with collecting unpaid assessments. If sums in excess of the delinquent LBTMD assessment are sought to be recovered in the same collection action by the City, the LBTMD shall bear its pro-rata share of such collection costs. Assessed businesses which are delinquent in paying the assessment shall be responsible for paying penalties and interest as follows:
1. Original Delinquency. Any lodging business that fails to remit any assessment within the time required shall pay a penalty of ten percent (10%) of the amount of the assessment in addition to the amount of the assessment.
2. Continued Delinquency. Any lodging business that 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 penalty of ten percent (10%) of the amount of the assessment in addition to the amount of the assessment and the ten percent (10%) penalty first imposed.
3. Fraud. If the City determines that the nonpayment of any remittance is due to fraud, a penalty of twenty-five percent (25%) of the amount of the assessment shall be added in addition to the penalties stated above.
4. Interest. In addition to the penalties imposed, any lodging business that fails to remit any assessment shall pay interest at the rate of one-half of one percent (0.50%) per month or fraction thereof on the amount of the assessment, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
5. Penalties Merged with Assessment. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the assessment herein required to be paid.
6. Failure to Collect and Report Assessment. If any lodging business shall fail or refuse to collect said assessment and to make, within the time provided in this section, any report and remittance of the assessment or any portion thereof required by this section, the City shall proceed in such manner as they may deem best to obtain facts and information on which to 39 Laguna Beach Tourism Marketing District Page 14
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base their estimate of the assessment due. As soon as the City shall procure such facts and information as they are able to obtain upon which to base the assessment of any assessment imposed by this section and payable by any lodging business who has failed or refused to collect the same and to make such report and remittance, they shall proceed to determine and assess against such lodging business the assessment, interest and penalties provided for by this section. In case such determination is made, the City shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the lodging business so assessed at their last known place of address.
Such lodging business may within ten (10) days after the serving or mailing of such notice make application in writing to the City for a hearing on the amount assessed. If application by the lodging business for a hearing is not made within the time prescribed, the assessment, interest and penalties, if any, determined by the City shall become final and conclusive and immediately due and payable. If such application is made, the City shall give not less than five (5) days’ written notice in the manner prescribed herein to the lodging business to show cause at a time and place fixed in said notice why the amount specified therein should be not be fixed for such assessment, interest and penalties. At such hearing, the lodging business owner or representative may appear and offer evidence why such specified assessment, interest and penalties should not be so fixed. After such hearing, the City shall determine the proper assessment to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such assessment, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken.
Surplus and Other Funding
Surplus
The estimated amount of surplus to be carried over from the previous fiscal year into FY 2026/27 is approximately $88,700, allocated to the Sales, Marketing & Communications program.
Other Funding
The estimated amount of contributions to be made from sources other than LBTMD assessments is approximately $5,000, consisting of projected interest income earned by Visit Laguna Beach 40