Agenda packet — Mammoth Lakes City Council, April 5, 2023 (part 3 of 4)

Consequently, under Public Resources Code section 21083.3 and State CEQA Guidelines section 15183(c), no additional EIR or other environmental analysis is required.

Public Notice
Public Notice for this application was published as a ¼ page advertisement in The Sheet on February 4, 2023 and February 11, 2023.

Financial and Staffing Considerations
Staff time for processing ZCA 23-001 is funded through the Town’s General Fund.

Based on the analysis provided in this report, staff has made the determination that the required findings to support the approval of the project can be made and recommends that the Planning and Economic Development Commission adopt the attached Planning and Economic Development Commission Resolution, making the required CEQA findings and Municipal Code findings, and recommending that the Town Council take the following actions:
(1) Adopt the required CEQA findings pursuant to Public Resources Code section 21083.3 and State CEQA Guidelines section 15183(c) that no additional EIR or other environmental analysis is required; (2) Adopt the required Municipal Code findings; and
(3) Approve Zoning Code Amendment 23-001 as recommended by staff.

Attachments
Attachment 1: Planning and Economic Development Commission Resolution No. 2023-02 Exhibit “A” – Proposed Zoning Code Amendments to Section 17.52.055 – Accessory Dwelling Units Exhibit “B” – Proposed Zoning Code Amendments to Section 17.52.100 – Child Care Facilities Exhibit “C” - Proposed Zoning Code Amendments to Section 17.52.100 – Water Efficient Landscape Regulations.

III. Staff Findings and Recommendation

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1 TOWN COUNCIL STAFF REPORT
Title: TOML Maintenance CFD 2023-1 Formation
Meeting Date: April 5, 2023
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Adopt the attached two resolutions to form the Community Facilities District No. 2023-1 (TOML Maintenance CFD) and declaring the results of the landowner election. Waive the first reading and introduce by title only the attached ordinance authorizing the levy of special taxes in Community Facilities District No. 2023-1. Adopt the attached resolution declaring the intention to order the detachment of territory from the North Village Benefit Assessment District 2002-2.

BACKGROUND:

The Town has received petitions from developers requesting the Town Council complete proceedings to include the developers’ properties into the Mello-Roos Community Facilities District (CFD) 2023-1. The petitions request the Town finance services and improvements with a special tax levied against properties included in the District that allow transient occupancies. The properties include the Limelight Hotel and Residence Inn projects. The Limelight Hotel project is approved for 151 hotel rooms plus 15 condominium units and is currently under construction. The Residence Inn project is approved for 101 condominium units and expects to begin construction this spring.

The boundary map has been recorded with Mono County as shown in Attachment 9. Town Council has previously adopted a resolution declaring its intention to establish a Community Facilities District, authorize the levy of special taxes, and setting the time and date for this public hearing. Properties are not subject to the tax until an occupancy permit for a qualified residential property has been issued.

Today’s formation process involves:
 a public hearing to consider adoption of a Resolutions Establishing the Formation of CFD 2023-1 and calling a Special Election for a CFD;  a special election of landowners. A minimum of 2/3 of votes in favor of formation are required in order for annexation to proceed;
 adoption of a Resolution declaring the election results;  introduction of an Ordinance levying special taxes; and  adoption of a Resolution of Intention to Detach Territory from the North Village BAD 2002-2

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2 ATTACHMENTS:

1. Order of Proceedings for Hearing and Subsequent Actions

2. Resolution Establishing the Formation of CFD 2023-1
b. Exhibit B - 2023-1 Rate and Method of Apportionment

3. Resolution Calling a Special Election for a CFD

4. Resolution Declaring Results of Landowner Election

5. Formation Ordinance for CFD 2023-1

6. Resolution of Intention for BAD Detachment
a. Exhibit A – BAD Detachment

7. CFD 2023-1 Notice of Special Tax Lien

8. CFD 2023-1 Special Tax Report

9. Recorded Boundary Map 2023-1

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TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)

ORDER OF PROCEEDINGS FOR PUBLIC HEARING AND SUBSEQUENT ACTIONS The Mayor makes the following opening remarks:
“This is the time and place for the public hearing for the Town of Mammoth Lakes Community Facilities District No. 2023-1 (Maintenance Services). The hearing is to inquire into the formation of the District and the levy of special taxes for Town-wide maintenance services within or adjacent to the District. Before I formally open the hearing, are there any property owners or registered voters in the proposed District who wish to file written protests? If so, they must be filed with the Town Clerk now.” [Pause to see if there are any written protests.]
“The hearing is now open. We will first have presentations by staff about the formation of the District. After that, we will receive comments and questions and any oral protests from any interested persons. When all comments have been received the hearing will be closed.” Staff makes presentations.

Mayor asks for comments, questions and protests from audience.

When no more comments, Mayor closes the public hearing and says:
“The hearing is closed. We may now consider and adopt the Resolution Establishing the Formation of a Community Facilities District.”
Mayor asks for comments, and questions from Council.

Council considers a motion to ADOPT:

1. A Resolution of the Town Council of the Town of Mammoth Lakes, State of California, Establishing the Formation of a Community Facilities District, Authorizing the Levy of a Special Tax, and Submitting the Levy of Special Tax to Qualified Electors. (***Council Votes to adopt resolution)
Mayor then says:
“We may now consider and adopt the Resolution Calling a Special Election for a Community Facilities District.”
Council considers a motion to ADOPT:

2. A Resolution of the Town Council of the Town of Mammoth Lakes, State of California, Calling a Special Election for a Community Facilities District. (***Council Votes to adopt resolution)
Mayor then says:

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“Will the Clerk please announce the result of the property owner vote?” Clerk announces result and completes the Canvass (attached to the Resolution below).

Mayor then says:
“The record shows that at least 2/3rds of the property owner votes are in favor of the formation of the District and levy of the special tax. We may now proceed with the final actions for the formation of the District.”
Mayor then says:
“We may now consider and adopt the Resolution Declaring Results of a Special Election and Directing the Recording of a Special Tax Lien.”
Council considers a motion to ADOPT:

3. A Resolution of the Town Council of the Town of Mammoth Lakes, State of California, Declaring Results of a Special Election and Directing the Recording of a Special Tax Lien. (***Council Votes to adopt resolution)
Council considers a motion to WAIVE FIRST READING AND INTRODUCE BY TITLE ONLY:

4. An Ordinance of the Town Council of the Town of Mammoth Lakes, State of California, Authorizing the Levy of Special Taxes in a Community Facilities District. (***Council Votes to introduce ordinance)
Mayor then says:
“We may now consider and adopt the Resolution of Intention to detach these properties from the North Village Benefit Assessment District No. 2002-2.” Council considers a motion to ADOPT:

5. A Resolution of the Town Council of Mammoth Lakes Declaring its Intention to Order the Detachment of Territory from North Village Benefit Assessment District No. 2002-2. (***Council Votes to adopt resolution)

END OF ITEM

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RESOLUTION NO.

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH

LAKES, STATE OF CALIFORNIA, ESTABLISHING THE FORMATION OF A

COMMUNITY FACILITIES DISTRICT

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)
WHEREAS, on February 15, 2023, this Town Council (the “Town Council”) of the Town of Mammoth Lakes (the “Town”) adopted Resolution No. 23-09 entitled “A Resolution of the Town Council of the Town of Mammoth Lakes, State of California, Declaring its Intention to Establish a Community Facilities District and to Authorize the Levy of Special Taxes” (the “Resolution of Intention”), stating its intention to form the Town of Mammoth Lakes, Community Facilities District No. 2023-1 (Maintenance Services) (the “District”), of the Town pursuant to the Mello-Roos Community Facilities Act of 1982 (Sections 53311 and following, California Government Code; hereafter referred to as the “Act”); and WHEREAS, the Resolution of Intention, incorporating a map of the proposed boundaries of the District and stating the services to be provided, the estimated cost of providing such services, and the rate and method of apportionment of the special tax to be levied within the District to pay for the services, is on file with the Town Clerk and the provisions thereof are incorporated herein by this reference as if fully set forth herein; and
WHEREAS, under the Resolution of Intention, the Director of Public Works was directed to make, or cause to be made, and file with the Town Clerk a report (the “Report”) in writing, presenting the services to be provided and an estimate of the reasonable cost of providing the services. The Report was prepared and submitted to the Town Clerk prior to the public hearing described below; and WHEREAS, the Resolution of Intention called for a public hearing pertaining to the formation of the District and the levy of said special tax to be held on April 5, 2023, at 4:00 p.m., or as soon thereafter as the matter may be heard, at the meeting place of the Town Council; and WHEREAS, under the Resolution of Intention, the Town Clerk was directed to cause notice of said public hearing to be given by publication one time in a newspaper published in the area of the District, and the Town Clerk caused the publication of such notice at least seven (7) days before the date set for said public hearing; and
WHEREAS, on April 5, 2023, this Town Council held a noticed public hearing as required by the Act and the Resolution of Intention relative to the proposed formation of the District; and WHEREAS, at the public hearing all interested persons desiring to be heard on all matters pertaining to the formation of the District, the services to be provided therein and the levy of such special tax were heard and a full and fair public hearing was held; and WHEREAS, written protests with respect to the formation of the District, the furnishing of specified types of services and the rate and method of apportionment of the special taxes have not been filed with the Town Clerk by fifty percent (50%) or more of the registered voters residing within the

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territory of the District or property owners of one-half (1/2) or more of the area of land within the District and not exempt from the proposed special taxes; and WHEREAS, the special tax proposed to be levied in the District to pay for the proposed services has not been eliminated by protest by fifty percent (50%) or more of the registered voters residing within the territory of the District or the owners of one-half (1/2) or more of the area of land within the District and not exempt from the special taxes.

NOW, THEREFORE, BE IT RESOLVED, by the Town Council of the Town of Mammoth Lakes, as follows:

1. The Town Council hereby finds that the facts set forth in the recitals to this Resolution are true and correct and establish the factual basis for the Town Council’s adoption of this Resolution.

2. The proposed special tax to be levied within the District has not been precluded by majority protest pursuant to Section 53324 of the Act.

3. All prior proceedings taken by the Town Council in connection with the establishment of the District and the levy of the special tax have been duly considered and are hereby found and determined to be valid and in conformity with the requirements of the Act. The Town Council has heretofore adopted Local Goals and Policies for Community Facilities Districts, and the Town Council hereby finds and determines that the District is in conformity with said goals and policies.

4. The community facilities district designated as the “Town of Mammoth Lakes, Community Facilities District No. 2023-1 (Maintenance Services)” of the Town is hereby established pursuant to the Act.

5. The District Report is hereby approved.

6. The boundaries of the District, as set forth in the map entitled "Proposed Boundaries of Town of Mammoth Lakes, Community Facilities District No. 2023-1 (Maintenance Services), Town of Mammoth Lakes, County of Mono, State of California" heretofore recorded in the Mono County Recorder’s Office on March 8, 2023, in Book 2 at Page 89 as Document No. 2023000470 of Maps of Assessment and Community Facilities Districts, are hereby approved, are incorporated herein by reference, and shall be the boundaries of the District.

7. The type of public services proposed to be funded by the District and pursuant to the Act shall consist of those items shown in Exhibit A hereto and by this reference incorporated herein (the “Services”). It is hereby found and determined that the Services are necessary to meet the increased demands as the result of development occurring in the District.

8. Except to the extent that funds are otherwise available to the District to pay for the Services, a special tax sufficient to pay the costs thereof, secured by the recordation of a continuing lien against all non-exempt real property in the District, will be levied annually within the District pursuant to the Rate and Method of Apportionment, and collected in the same manner as ordinary ad valorem property taxes or in such other manner as the

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Town Council or its designee shall determine, including direct billing of the affected landowners.

9. The Rate and Method of Apportionment of the special tax among the parcels of real property within the District, in sufficient detail to allow each landowner within the District to estimate the maximum amount such owner will have to pay, is shown in Exhibit B attached hereto and hereby incorporated herein.

10. The Finance Director of the Town, 437 Old Mammoth Road, Suite 230, Town of Mammoth Lakes, California, 93546, telephone number (760) 965-3600, is the officer of the Town who will be responsible for preparing annually a current roll of the levy of the special tax obligations by assessor’s parcel number and who will be responsible for estimating future levies of the special tax.

11. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the California Streets and Highways Code, a continuing lien to secure each levy of the special tax shall attach to all nonexempt real property in the District and this lien shall continue in force and effect until the collection of the special tax by the Town ceases.

12. In accordance with the Act, the annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, of the District is hereby preliminarily established at an amount equal to the proceeds of the special tax collected annually and such appropriations limit shall be submitted to the voters of the District as hereafter provided. The proposition establishing such annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be adjusted in accordance with the applicable provisions of the Act and the California Constitution.

13. Pursuant to the provisions of the Act, the proposition of the levy of the special tax and the proposition of the establishment of the appropriations limit specified above shall be submitted to the qualified electors of the District at an election, the time, place and conditions of which election shall be as specified by a separate resolution of this Town Council.

14. This Resolution shall take effect immediately upon its adoption.

APPROVED AND ADOPTED this 5
th day of April 2023.
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
___________________________
JAMIE GRAY, Town Clerk

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EXHIBIT A

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)

DESCRIPTION OF SERVICES
It is intended that the District will be eligible to fund all or a portion of the direct and incidental costs of plowing and removal of snow, and maintenance of curbs/sidewalks, landscapes and streetlights and related appurtenances, within or adjacent to the District.

The District may fund any of the following related to the maintenance of the services described in the preceding paragraph: obtaining, constructing, reconstructing, furnishing, and operating and maintaining equipment, apparatuses or facilities related to providing the services; equipment, apparatuses, facilities, or fixtures in areas to be maintained; paying the salaries and benefits of personnel necessary or convenient to provide the services; payment of insurance costs and other related expenses; and the provision of reserves for repairs, replacements, and for the future provision of services. It is expected that the services will be provided by the Town, either with its own employees or by contract with third parties, or any combination thereof. The District may also fund administrative fees of the Town related to the District.

The services to be financed by the District are in addition to those provided in the territory of the District before the date of creation of the District and will not supplant services already available within that territory when the District is created.

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EXHIBIT B

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) Page 1

RATE AND METHOD OF APPORTIONMENT

FOR TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)
A Special Tax, as hereinafter defined,shall be levied and collected in Town of Mammoth Lakes Community Facilities District No. 2023-1 (Maintenance Services) (“CFD No. 2023-1”) each Fiscal Year commencing in Fiscal Year 2022/23, in an amount determined by the application of the procedures below. All Taxable Property, as hereinafter defined, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meaning:
“Accessory Dwelling Unit” or “ADU” means all Assessor’s Parcels of Single-Family Residential Property for which a building permit(s) has been issued for an “Accessory Dwelling Unit” as defined in California Government Code Section 65852.2(j)(1), as may be amended from time to time, which is accessory to a primary Unit. The ADU may be located on the same Assessor’s Parcel as the primary Unit that is the primary Unit or on a separate Assessor’s Parcel. For purposes of clarification, where an ADU and primary Unit are on the same Assessor’s Parcel, the ADU located on such Assessor’s Parcel is considered a separate Unit from the primary Unit on such Assessor’s Parcel for purposes of the Special Tax. Should an Assessor’s Parcel contain only an ADU, such Assessor’s Parcel will be taxed as an ADU Unit only.
“Acre or Acreage” means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map or in the Assessor’s Data for each Assessor’s Parcel. In the event the Assessor’s Parcel Map or Assessor’s Data shows no Acreage, the Acreage for any Assessor’s Parcel shall be determined by the CFD Administrator based upon the applicable final map, parcel map, condominium plan, or other recorded County parcel map. If the preceding maps are not available, the Acreage of an Assessor’s Parcel may be determined utilizing GIS.
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State. “Administrative Expenses” means the actual or reasonably estimated costs directly related to the administration of CFD No. 2023-1 including, but not limited to, the following: the costs of computing the Annual Special Tax Requirement and of preparing the Special Tax collection schedules; the costs of collecting the Special Tax, including any charges levied by the County Auditor’s Office, Tax Collector’s Office or Treasurer’s Office; the costs of the Town or designee in complying with the disclosure requirements of the California Government Code (including the Act), including public inquiries regarding the Special Tax; the costs of the Town or designee related to an appeal of the Special Tax; and the costs of commencing and pursuing to completion any action arising from any delinquent Special Tax in CFD No. 2023-1. Administrative Expenses shall also include amounts estimated or advanced by the Town or CFD No. 2023-1 for any other administrative purposes, including, but not limited to, attorney’s fees.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) Page 2 “Annual Services Costs” means the respective amounts determined by the CFD Administrator required to fund services authorized to be funded by CFD No. 2023-1 for the applicable yearly period.
“Annual Special Tax Requirement” means that amount with respect to CFD No. 2023-1 determined by the Town Council or designee as required in any Fiscal Year to pay: (1) the Administrative Expenses, (2) the Annual Services Costs, (3) any amount required to establish or replenish any reserve or replacement fund established in connection with CFD No. 2023-1, and (4) any reasonably anticipated delinquent Special Tax based on the delinquency rate for any Special Tax levied in the previous Fiscal Year.
“Apartment Property” means all Assessor’s Parcel of Developed Property with two or more Units that share a single Assessor’s Parcel Number, are offered for rent to the general public, and cannot be purchased by individual homebuyers, according to Assessor’s Data or as otherwise known by the CFD Administrator. Apartment Property does not include Hotel Property. “Assessor’s Data” means Assessor’s Parcel Number, Units, Acreage, or other information contained in the records of the County Assessor for each Assessor’s Parcel. “Assessor’s Parcel” or “Parcel” means a lot or parcel shown in an Assessor’s Parcel Map and/or Assessor’s Data with an assigned Assessor’s Parcel Number. “Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor’s Parcel Number.
“Assessor’s Parcel Number” means, with respect to an Assessor’s Parcel, that number assigned to such Assessor’s Parcel by the County Assessor for purposes of identification. “Building Square Feet” or “BSF” means all of the square footage within the perimeter of a commercial structure or a residential structure, not including any carport, walkway, garage, overhang, patio, enclosed patio, or similar area. The determination of Building Square Feet shall be made by reference to the Assessor’s Data. If the Assessor’s Data does not show Building Square Feet, building permit(s) issued for such structure, or other records of the Town shall be used, as determined by the CFD Administrator.
“CFD Administrator” means an official of the Town, or designee thereof, responsible for determining the Annual Special Tax Requirement and providing for the levy and collection of the Special Taxes.
“CFD No. 2023-1” means the Town of Mammoth Lakes Community Facilities District No. 2023-1 (Maintenance Services).
“Condominium Property” means all Assessor’s Parcel of Developed Property with one Unit with a single Assessor’s Parcel Number that is a condominium, pursuant the definition in Civil Code Section 4125, or a townhome.
“Commercial Property” means all Assessor’s Parcel of Developed Property with a commercial use, according to Assessor’s Data or as otherwise known by the CFD Administrator.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) Page 3 “County” means the County of Mono.
“County Assessor” means the County Assessor of the County. “Developed Property” means, in any Fiscal Year, all Taxable Property in CFD No. 2023-1 for which a building permit for new construction was issued by the Town prior to June 30 of the preceding Fiscal Year.
“Exempt Property” means all Assessors’ Parcels within the boundary of CFD No. 2023-1 which are exempt from the Special Tax pursuant to Section E.
“Final Map Property” means, in any Fiscal Year, all Taxable Property in CFD No. 2023-1 for which a Final Subdivision Map was approved by Town Council prior to June 30 of the preceding Fiscal Year. "Final Subdivision Map" means a subdivision of property created by recordation of a final subdivision map, parcel map or lot line adjustment, approved by the Town pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) or recordation of a condominium plan pursuant to California Civil Code 4120, that creates individual lots for which residential building permits may be issued without further subdivision of such property. “Fiscal Year” means the period starting July 1 and ending on the following June 30. “GIS” means a geographic information system.
“Hotel Property” means all Assessor’s Parcel of Developed Property used for the purpose of temporary, overnight lodging for which a fee is paid, and reservations are required, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist camp, tourist court, tourist cabin, motel or any place in which rooms, lodgings or accommodations are furnished to transients for a consideration. “Maximum Special Tax” means the maximum Special Tax authorized to fund the Annual Special Tax Requirement in any Fiscal Year that may apply to Taxable Property as described in Section C. “Mixed-Use Property” means all Assessor’s Parcels of Developed Property that have more than one land use category, allowing for both residential and other use types on each such Assessor’s Parcel.

For an Assessor’s Parcel of Mixed-Use Property, the Special Tax shall be calculated and levied for each use type present on the Assessor’s Parcel.
“Open Space Property” means property within the boundaries of CFD No. 2023-1 which (i) has been designated with specific boundaries and Acreage on a final subdivision map as open space, (ii) is classified by the County Assessor as open space, (iii) has been irrevocably offered for dedication as open space to the federal government, the State, the County, the Town, or any other public agency, or (iv) is encumbered by an easement or other restriction required by the Town limiting the use of such property to open space.
“Property Owner’s Association” means any property owner’s association. As used in this definition, a Property Owner’s Association includes any home-owner’s association, condominium owner’s association, master or sub-association or non-residential owner’s association.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) Page 4 “Property Owner’s Association Property” means any property within the boundaries of CFD No. 2023-1 which is (a) owned by a Property Owner’s Association or (b) designated with specific boundaries and acreage on a final subdivision map as property owner association property. “Proportionately” means for Taxable Property that the ratio of the Special Tax levy to the Maximum Annual Special Tax is equal for all Assessors’ Parcels of Taxable Property levied within each property land use classification within CFD No. 2023-1.
“Public Property” means any property within the boundaries of CFD No. 2023-1 which (i) is owned by a public agency, (ii) has been irrevocably offered for dedication to a public agency, or (iii) is designated with specific boundaries and Acreage on a final subdivision map as property which will be owned by a public agency. For purposes of this definition, a public agency includes the federal government, the State, the County, the Town, school districts, or any other public agency. “Single Family Residential Detached Property” means all Assessor’s Parcels of Developed Property for which a building permit(s) has been issued for a detached residential structure intended as a single primary Unit.
“Special Tax” means the amount levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Annual Special Tax Requirement.
“State” means the State of California.
“Tax Zone” means a mutually exclusive geographic area within which the Special Tax may be levied pursuant to this Rate and Method of Apportionment. All the Taxable Property within CFD No. 2023- 1 at the time of its formation is within either Tax Zone No. 1. Additional Tax Zones may be created when property is annexed to CFD No. 2023-1, and a separate Maximum Special Tax shall be identified for property within each new Tax Zone at the time of such annexation. The Assessor’s Parcels included within a new Tax Zone when such Parcels are annexed to CFD No. 2023-1 shall be identified by Assessor’s Parcel number in the annexation documents at the time of annexation. “Taxable Property” means all of the Assessor’s Parcels within the boundaries of CFD No. 2023-1 that are not exempt from the Special Tax pursuant to law or Section E below. “Town means the Town of Mammoth Lakes.
“Town Council” means the Town Council of the Town, acting as the legislative body of CFD No. 2023-1.
“Undeveloped Property” means all of the Assessor’s Parcels within the boundaries of CFD No. 2023- 1 that is not classified as Developed Property, Open Space Property, Property Owner’s Association Property, or Public Property.
“Unit” means (i) for Single Family Residential Detached Property, an individual single family detached residential unit, (ii) for Condominium Property, a residential condominium unit or townhome unit, (iii) for Apartment Property, an individual residential rental unit, (iv) for Hotel Property, an individual overnight lodging unit/room, and (v) and for ADUs, each residential unit. The number of Units assigned to each Assessor’s Parcel may be determined by (i) referencing Assessor’s

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) Page 5 Data, (ii) site surveys and physical unit counts, and/or (iii) other research by the CFD Administrator. “Welfare Exempt Property” means, in any Fiscal Year, all Parcels within the boundaries of CFD No. 2023-1 that (a) have been granted a welfare exemption by the County under subdivision (g) of Section 214 of the Revenue and Taxation Code indicated in the Assessor’s Data finalized as of January 1 of the previous Fiscal Year, and (b) are exempt from the Special Tax pursuant to Section 53340(c) of the Act.

B. DETERMINATION OF TAXABLE PARCELS
Each Fiscal Year, the CFD Administrator shall determine the valid Assessor’s Parcel Numbers for all Taxable Property within CFD No. 2023-1. If any Assessor’s Parcel Numbers are no longer valid, the CFD Administrator shall determine the new Assessor’s Parcel Number or Numbers in effect for the then-current Fiscal Year. To the extent a Parcel or Parcels of Taxable Property are subdivided, consolidated, or otherwise reconfigured, the Maximum Special Tax shall be assigned to the new Assessor’s Parcels Numbers pursuant to Section C. The CFD Administrator shall also determine: (i) the Tax Zone within which each Parcel is located; (ii) which Parcels are Taxable Property; (iii) the number of Units or Building Square Footage each Parcel contains; (iv) the property type, i.e., Condominium Property, Commercial Property, etc.; and (v) the Annual Special Tax Requirement for the Fiscal Year.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) Page 6 C. MAXIMUM ANNUAL SPECIAL TAX RATES
The Maximum Special Taxes for each Assessor’s Parcel of Taxable Property shall be assigned below:

1. Maximum Special Taxes
The Maximum Special Tax for each Assessor’s Parcel of Taxable Property within Tax Zone No. 1 shall be assigned according to Table 1 below:

TABLE 1

MAXIMUM SPECIAL TAX RATES
TAX ZONE NO. 1
FISCAL YEAR 2022/23*
Land Use Category
Maximum Special
Tax Rate Per
Condominium Property – 1 Bedroom/Studio $262.22 Unit
Condominium Property – 2 Bedrooms 349.63 Unit
Condominium Property – 3 Bedrooms 437.04 Unit
Condominium Property – 4 Bedrooms 546.30 Unit
Condominium Property – 5 Bedrooms 682.88 Unit
Commercial Property 0.00 BSF
Apartment Property 0.00 Unit
Hotel Property 262.22 Unit
Single-Family Residential Detached Property 0.00 Unit
Accessory Dwelling Unit See below Unit
The Maximum Special Tax for an Accessory Dwelling Unit shall be calculated as a percentage of the Maximum Special Tax for the primary Unit the ADU is accessory to, based on Building Square Footage. For example, if a primary Unit in Land Use Category Condominium Property – 3 Bedrooms with 2,000 BSF has an ADU of 800 BSF, the Maximum Special Tax for the ADU shall be calculated by the following steps:

1. 800 BSF / 2,000 BSF = 0.40 or 40%

2. $437.04 Maximum Special Tax per Unit x 40% = $174.81 Maximum Special Tax for such ADU
On July 1 of each Fiscal Year, commencing on July 1, 2023, the Maximum Special Tax rates for Tax Zone No. 1 shall be increased by amounts equal to two percent (2%) of the Maximum Special Tax rates amount in effect for the previous Fiscal Year.

Different Maximum Special Tax rates and tax escalation factors may be identified in Tax Zones added to CFD No. 2023-1 as a result of future annexations.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) Page 7 In some instances, an Assessor’s Parcel of Developed Property may be Mixed-Use Property. The Maximum Special Tax levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax for all Units and Building Square Feet of each property type on that Assessor’s Parcel.

2. Assignment of Assessor’s Parcel(s) to Property Land Use Category When an Assessor’s Parcel changes from being classified as Undeveloped Property to another land use category and is considered Developed Property, that assignment shall not change due to future changes in land use.

3. Assignment of Maximum Special Tax to Newly Created Assessor’s Parcel(s) When an Assessor’s Parcel changes or subdivides, the Maximum Special Tax shall be assigned to each newly created Assessor’s Parcel so that there is no net loss in the Maximum Special Tax revenue to be generated as a result of changes in the planned development.

When an Assessor’s Parcel changes or subdivides, and there are changes to the overall planned development for each Tax Zone within CFD No. 2023-1, the process for assigning the Maximum Special Tax to each newly created Assessor’s Parcel is as follows:

Step 1: Sum the expected Maximum Special Tax assigned to each Assessor’s Parcel that is being changed or subdivided within that Tax Zone.

Step 2: Identify the newly created Assessor’s Parcel(s) of Taxable Property created by the change or subdivision and assign the Maximum Special Tax to each newly created Assessor’s Parcel of Taxable Property according to the then-current Maximum Special Tax Rates within that Tax Zone for each Land Use Category. Sum the Maximum Special Tax assigned to each newly created Assessor’s Parcel of Taxable Property within that Tax Zone.

Step 3: Divide the total expected Maximum Special Tax in Step 1 by the total Maximum Special Tax assigned in Step 2 to arrive at a fraction for that Tax Zone.

Step 4: Apportion the total Maximum Special Tax from Step 1 to each newly created Assessor’s Parcel of Taxable Property by multiplying each newly created Assessor’s Parcel fraction, determined in Step 3, by the then-current Maximum Special Tax Rates within that Tax Zone for each Land Use Category.

Step 5: The Maximum Special Tax assigned to each newly created Assessor’s Parcel of Taxable Property shall be the greater of the Maximum Special Tax assigned in Step 2 or the Maximum Special Tax calculated in Step 4 for the Tax Zone.

When an Assessor’s Parcel changes or subdivides, and there are no changes to the planned development for each Tax Zone within CFD No. 2023-1, the Maximum Special Tax shall be assigned according to Table 1 for Tax Zone No. 1, or similar table for each successive Tax Zone.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) Page 8 The planned development for Tax Zone No. 1 is provided in the table below:

Land Use Category
Planned
Development
Condominium Property – 1 Bedroom/Studio 101 Units
Condominium Property – 2 Bedrooms 4 Units
Condominium Property – 3 Bedrooms 4 Units
Condominium Property – 4 Bedrooms 4 Units
Condominium Property – 5 Bedrooms 3 Units
Hotel Property 149 Units
Once created, if a newly created Assessor’s Parcel(s) of Taxable Property further changes or subdivides, the above steps shall be repeated to determine the Maximum Special Tax for the additional newly created Assessor’s Parcel(s) of Taxable Property created from the change or subdivision.

D. METHOD OF APPORTIONMENT OF THE SPECIAL TAXES
All Taxable Property shall be subject to the Special Tax defined as follows. The Special Tax shall be levied each Fiscal Year by the CFD Administrator.

The Annual Special Tax Requirement shall be apportioned to each Parcel within CFD No. 2023-1 by the method shown below.

First: Determine the Annual Special Tax Requirement.

Second: Levy the Special Tax on each Parcel of Developed Property, Proportionately, up to the applicable Maximum Special Tax.

Under no circumstances will the Special Taxes on any Assessor’s Parcel of Developed Property be increased by more than 10% as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 2023-1.

E. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Open Space Property, Property Owner’s Association Property, Undeveloped Property, Assessor’s Parcels with public or utility easements making impractical their utilization for any use other than the purposes set forth in the easement, or Public Property, except as otherwise provided in Sections 53317.3, 53317.5 and 533401 of the Act.

No Special Tax shall be levied on any Assessor’s Parcel in any Fiscal Year in which such Assessor’s Parcel is classified as Welfare Exempt Property.

F. APPEAL OF SPECIAL TAX LEVY
Any property owner may file a written appeal of the Special Tax with the CFD Administrator claiming that the amount or application of the Special Tax is not correct. The appeal must be filed not later

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) Page 9 than one calendar year after having paid the Special Tax that is disputed, and the appellant must be current in all payments of the Special Tax. In addition, during the term of the appeal process, all Special Tax levied must be paid on or before the payment date established when the levy was made.

The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination.

If the property owner disagrees with the CFD Administrator’s decision relative to the appeal, the owner may then file a written appeal with the Town Council whose subsequent decision shall be final and binding on all interested parties. If the decision of the CFD Administrator or subsequent decision by the Town Council requires the Special Tax to be modified or changed in favor of the property owner, then an adjustment shall be made to credit the Special Tax in future years.

This procedure shall be exclusive and its exhaustion by any property owner shall be a condition precedent to filing any legal action by such owner.

G. INTERPRETATIONS OF RATE AND METHOD OF APPORTIONMENT
The Town reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Special Tax. In addition, the interpretation and application of any section of this document shall be at the Town’s discretion.

Interpretations may be made by the Town Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax.

H. MANNER AND DURATION OF SPECIAL TAX
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided that the Town may directly bill the Special Tax, may collect the Special Tax at a different time or in a different manner if needed to meet the financial obligations of CFD No. 2023-1, and may collect delinquent Special Taxes through available methods.

Special Taxes shall continue to be levied and collected within CFD No. 2023-1, as needed to fund the Annual Special Tax Requirement, in perpetuity.

I. PREPAYMENT OF SPECIAL TAX
The Special Tax may not be prepaid.

J. REPEAL OF SPECIAL TAX
If the levy of the Special Tax is repealed by initiative or any other action participated in by the owners of Assessor’s Parcels in CFD No. 2023-1, the Town shall cease to levy the Special Tax and shall cease to be obligated to provide the authorized services for which the Special Tax was levied. The obligations to provide the authorized services previously funded by the repealed Special Tax shall become the joint obligations of the property owners of Assessor’s Parcels within CFD No. 2023-1.

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RESOLUTION NO.

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH

LAKES, STATE OF CALIFORNIA, CALLING A SPECIAL ELECTION FOR A

COMMUNITY FACILITIES DISTRICT

NOW, THEREFORE, BE IT RESOLVED, by the Town Council of the Town of Mammoth Lakes, as follows:

1. The Town Council hereby finds that the facts set forth in the recitals to this Resolution are true and correct and establish the factual basis for the Town Council’s adoption of this Resolution.

2. Pursuant to the Act, the issues of the levy of the special tax and the establishment of the appropriations limit shall be submitted to the qualified electors (as defined below) of the District at a special election called therefor as provided below.

3. This Town Council hereby finds that fewer than 12 persons have been registered to vote within the territory of the District for each of the ninety (90) days preceding the close of the public hearing heretofore conducted and concluded by this Town Council for the purposes of these proceedings. Accordingly, and pursuant to Section 53326 of the Act, this Town Council finds that, for these proceedings, the qualified electors are the landowners within the District and that the vote shall be by such landowners or their authorized representatives, each having one vote for each acre or portion thereof such landowner owns in the District as of the close of the public hearing.

4. This Town Council hereby calls a special election to consider the issues described in Section 2, above, which special election shall be held on April 5, 2023, and the results thereof canvassed at the meeting of this Town Council on April 5, 2023. The Town Clerk is hereby designated as the official to conduct the special election and to receive all ballots

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until the close of business on the special election date. It is hereby acknowledged that the Town Clerk has on file the Resolution of Formation, a map of the boundaries of the District, and a sufficient description to allow the Town Clerk to determine the electors of the District. The special election shall be conducted by messenger or mail-delivered ballot in accordance with the Act.

5. As authorized by Section 53353.5 of the Act, the issues described in Section 2 above shall be combined into a single ballot measure, the form of which is attached hereto as Exhibit A is hereby approved. The Town Clerk is hereby authorized and directed to cause a ballot, in substantially the form of Exhibit A, to be delivered to each of the qualified electors of the District. Each ballot shall indicate the number of votes to be voted by the respective landowner to which the ballot pertains. Each ballot shall be accompanied by all supplies and written instructions necessary for the use and return of the ballot. The envelope to be used to return the ballot shall be enclosed with the ballot, have the return postage prepaid, and contain the following: (a) the name and address of the landowner, (b) a declaration, under penalty of perjury, stating that the voter is the owner of record or authorized representative of the landowner entitled to vote and is the person whose name appears on the envelope, (c) the printed name, signature and address of the voter, (d) the date of signing and place of execution of the declaration pursuant to clause (b) above, and (e) a notice that the envelope contains an official ballot.

6. This Town Council hereby further finds that the provisions of Section 53326 of the Act requiring a minimum of 90 days following the adoption of the Resolution of Formation to elapse before the special election are for the protection of the qualified electors of the District. There is on file with the Town Clerk a written waiver executed by all of the qualified electors of the District allowing for a shortening of the time for the special election to expedite the process of formation of the District and waiving any requirement for notice, analysis, and arguments in connection with the special election. Accordingly, this Town Council finds and determines that the qualified electors have been fully apprised of and have agreed to the shortened time for the special election and waiver of analysis and arguments and have thereby been fully protected in these proceedings. This Town Council also finds and determines that the Town Clerk has concurred in the shortened time for the special election. Analysis and arguments with respect to the ballot measures are hereby waived, as provided in Section 53327 of the Act.

7. If two-thirds (2/3) of the votes cast upon the question of levying such special tax and establishing the appropriations limit are cast in favor of the proposition after the canvass of the returns of such special election, the Town Council may levy such special tax within the District under the Act in accordance with the approved rate and method of apportionment of special tax. Such special tax may be levied only at the rate and may be apportioned only in the manner specified in the Resolution of Formation, subject to the Act, except that the special tax may be levied at a rate lower than that specified herein and the maximum annual tax rate may be lowered.

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8. Under Section 50075.1 of the Government Code, the following accountability provisions shall apply to the special taxes: (a) the construction and/or acquisition of the Services and the incidental costs thereof including any debt, all as defined in the Resolution of Formation, shall constitute the specific purpose; (b) the proceeds shall be applied only to the specific purposes identified in (a) above; (c) there shall be created special account(s) or funds(s) into which the proceeds shall be deposited; and (d) there shall be caused to be prepared an annual report as required by Section 50075.3 of the Government Code.

9. This Resolution shall take effect immediately upon its adoption.

APPROVED AND ADOPTED this 5
th day of April 2023.
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
___________________________
JAMIE GRAY, Town Clerk

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EXHIBIT A

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)

OFFICIAL BALLOT

FORMATION ELECTION
(April 5, 2023)
This ballot is for a special, landowner election. You must return this ballot in the enclosed postage paid envelope to the office of the Town Clerk of the Town of Mammoth Lakes no later than the hour of 4:00 p.m. on Wednesday, April 5, 2023, either by mail or in person. The Town Clerk’s office is located at 437 Old Mammoth Road, Suite 230, Town of Mammoth Lakes, California.

To vote, mark a cross (X) on the voting line after the word “YES” or after the word “NO”. All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the Town Clerk of the Town of Mammoth Lakes and obtain another.

The estimated maximum amount of money raised annually by this measure is expected to be $72,936, in 2022/23 special tax rates, upon full build out of the District, based on the rate and duration of the special tax and subject to the tax escalation factor, as set forth in the rate and method of apportionment of special taxes for the District.

BALLOT MEASURE: Shall the Town of Mammoth Lakes be
authorized to annually levy a special tax solely on lands within the Town of Mammoth Lakes Community Facilities District No. 2023-1 (Maintenance Services) (the “District”) in accordance with the rate and method contained in the Resolution of Formation of the District adopted by the Town Council on April 5, 2023, commencing with the Town’s fiscal year 2022-23, to pay for costs of plowing and removal of snow, and maintenance of curbs/sidewalks, landscapes and streetlights and related appurtenances, and to pay the costs of the Town in administering the District, and shall the annual appropriations limit of the District be established in an amount equal to the proceeds of the special tax collected annually? YES:

NO:

By execution in the space provided below, you also confirm your written waiver of any time limit pertaining to the conduct of the election and any requirement for notice of election and analysis and arguments with respect to the ballot measure, as such waivers are described and permitted by Section 53326(a) and 53327(b) of the California Government Code.

Number of Votes: 11
Property Owner: _______________________________
By: __________________________________________

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RESOLUTION NO.

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH

LAKES, STATE OF CALIFORNIA, DECLARING RESULTS OF A SPECIAL

ELECTION AND DIRECTING THE RECORDING OF A SPECIAL TAX LIEN

NOW, THEREFORE, BE IT RESOLVED, by the Town Council of the Town of Mammoth Lakes, as follows:

1. The Town Council hereby finds that the facts set forth in the recitals to this Resolution are true and correct and establish the factual basis for the Town Council’s adoption of this Resolution.

2. The issues presented at the special election were the levy of a special tax within the District and the approval of an annual appropriations limit of not to exceed an amount equal to the proceeds of the special tax collected annually all pursuant to the Resolution of Formation.

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3. The Town Council hereby approves the Canvass and finds that it shall be a permanent part of the record of its proceedings for the District. Pursuant to the Canvass, the issues presented at the special election were approved by the qualified electors of the District by more than two-thirds (2/3) of the votes cast at the special election.

4. Pursuant to the voter approval, the District is hereby declared to be fully formed with the authority to levy the special taxes and to have the established appropriations limit, all as heretofore provided in these proceedings and in the Act. It is hereby found that all prior proceedings and actions taken by this Town Council with respect to the District were valid and in conformity with the Act.

5. The Town Clerk is hereby directed to complete, execute and cause to be recorded in the office of the County Recorder of the County of Mono a notice of special tax lien in the form required by the Act, such recording to occur no later than fifteen (15) days following adoption of this Resolution by the Town Council.

6. This Resolution shall take effect immediately upon its adoption.

APPROVED AND ADOPTED this 5
th day of April 2023.
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
___________________________
JAMIE GRAY, Town Clerk

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EXHIBIT A

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)

CANVASS AND STATEMENT OF RESULT OF SPECIAL ELECTION
I hereby certify that on April 5, 2023, I canvassed the returns of the special election held on April 5, 2023, in the Town of Mammoth Lakes Community Facilities District No. 2023-1 (Maintenance Services) of the Town of Mammoth Lakes and the total number of ballots cast in such special election and the total number of votes cast for and against the measure are as follows and the totals as shown for and against the measure are full, true and correct:

Qualified
Landowner
Votes
Votes
Cast
Votes
YES
Votes
NO
Town of Mammoth Lakes
Community Facilities District No. 2023-1
(Maintenance Services)
Special Tax Election, April 5, 2023 __11__ _____ _____ _____ BALLOT MEASURE: Shall the Town of Mammoth Lakes be authorized to annually levy a special tax solely on lands within the Town of Mammoth Lakes Community Facilities District No. 2023-1 (Maintenance Services) (the “District”) in accordance with the rate and method contained in the Resolution of Formation of the District adopted by the Town Council on April 5, 2023, commencing with the Town’s fiscal year 2022-23, to pay for costs of plowing and removal of snow, and maintenance of curbs/sidewalks, landscapes and streetlights and related appurtenances, and to pay the costs of the Town in administering the District, and shall the annual appropriations limit of the District be established in an amount equal to the proceeds of the special tax collected annually?
Yes: __________
No: __________
IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND on April 5, 2023.

By:

Town Clerk
Town of Mammoth Lakes

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ORDINANCE NO.

ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH

LAKES, STATE OF CALIFORNIA, AUTHORIZING THE LEVY OF SPECIAL TAXES

IN A COMMUNITY FACILITIES DISTRICT

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)
WHEREAS, this Town Council (the “Town Council”) of the Town of Mammoth Lakes (the “Town”) on February 15, 2023, adopted Resolution No. 23-09 entitled “A Resolution of the Town Council of the Town of Mammoth Lakes, State of California, Declaring its Intention to Establish a Community Facilities District and to Authorize the Levy of Special Taxes” (the “Resolution of Intention”) and has conducted proceedings (the “Proceedings”) to establish the Town of Mammoth Lakes Community Facilities District No. 2023-1 (Maintenance Services) (the “District”) pursuant to the Mello-Roos Community Facilities Act of 1982 (Sections 53311 and following, California Government Code; hereafter referred to as the “Act”) to finance the costs of plowing and removal of snow, and maintenance of curbs/sidewalks, landscapes and streetlights and related appurtenances (the “Services”) as provided in the Act; and WHEREAS, the Resolution of Intention called for a public hearing to be held on April 5, 2023, or as soon thereafter as the matter may be heard; and
WHEREAS, on April 5, 2023, and as part of the Proceedings, this Town Council held a public hearing under the Act relative to the determination to proceed with the formation of the District and the rate and method of apportionment of the special tax (the “Special Tax”) to be levied within the District to finance the Services and, at such hearing, all persons desiring to be heard on all matters pertaining to the formation of the District and the levy of the Special Tax were heard, substantial evidence was presented and considered by this Town Council, and a full and fair public hearing was held; and
WHEREAS, upon the conclusion of the hearing, this Town Council adopted a resolution entitled “A Resolution of the Town Council of the Town of Mammoth Lakes, State of California, Establishing the Formation of a Community Facilities District” (the “Resolution of Formation”), whereby the Town Council (i) established the District, (ii) authorized the levy of the Special Tax within the District, and (iii) preliminarily established an appropriations limit for the District, all pursuant to the Act; and WHEREAS, on April 5, 2023, a special election was held among the landowner voters within the District at which the landowner voters approved the proposition relating to the levy of Special Taxes within the District and the establishment of an appropriations limit for the District by the two-thirds vote required by the Act, which approval has been confirmed by resolution of this Town Council; and WHEREAS, the Town Council ordered the recordation with the County Recorder of the County of Mono of a Notice of Special Tax Lien (the “Notice”).

NOW, THEREFORE, the Town Council of the Town of Mammoth Lakes, DOES HEREBY ORDAIN as follows:

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By the passage of this Ordinance, the Town Council hereby authorizes and levies the Special Tax within the District pursuant to the Act, at the rate and in accordance with the rate and method of apportionment of Special Tax set forth in the Resolution of Formation, which rate and method is by this reference incorporated herein. The Special Tax is hereby levied commencing in fiscal year 2022-2023 and in each fiscal year thereafter to pay for the Services for the District and all costs of administering the District, as contemplated by the Resolution of Formation and the Proceedings.

1. The Town’s Finance Director or designee or employee or consultant of the Town is hereby authorized and directed each fiscal year to determine the specific Special Tax to be levied for the next ensuing fiscal year for each parcel of real property within the District, in the manner and as provided in the Resolution of Formation.

2. Exemptions from the levy of the Special Tax shall be as provided in the Resolution of Formation and the applicable provisions of the Act. In no event shall the Special Tax be levied on any parcel within the District in excess of the maximum Special Tax specified in the Resolution of Formation.

3. All of the collections of the Special Tax shall be used as provided in the Act and in the Resolution of Formation, including, but not limited to, the payment of the costs of the Services, the payment of the costs of the Town in administering the District, and the costs of collecting and administering the Special Tax.

4. The Special Tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that the Town Council may provide for other appropriate methods of collection by resolution(s) of the Town Council. The Finance Director of the Town is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Mono in order to effect proper billing and collection of the Special Tax, so that the Special Tax shall be included on the secured property tax roll of the County of Mono for fiscal year 2022-23 and for each fiscal year thereafter until no longer required to pay for the Services or until otherwise terminated by the Town.

5. If for any reason any portion of this ordinance is found to be invalid, or if the special tax is found inapplicable to any particular parcel within the District by a court of competent jurisdiction, the balance of this ordinance and the application of the special tax to the remaining parcels within the District shall not be affected.

6. The Mayor shall sign this Ordinance and the Town Clerk shall cause the same to be published immediately after its passage at least once in a newspaper of general circulation for the Town.

7. If any section, sub-section, subdivision, paragraph, clause or phrase in this Ordinance, or any part thereof, is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections or portions of this Ordinance or any part thereof. The Town Council hereby declares that it would have passed each section, sub-section, subdivision, paragraph, sentence, clause or phrase of this Ordinance, irrespective of the fact that any one or more sections, sub-sections, subdivisions, paragraphs, sentences, clauses or phrases may be declared invalid or unconstitutional.

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8. This Ordinance shall become effective thirty (30) days following adoption.

INTRODUCED and first read on the 5
th day of April 2023; and PASSED AND ADOPTED this 19th day of April 2023.
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
___________________________
JAMIE GRAY, Town Clerk

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RESOLUTION NO.

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH

LAKES DECLARING ITS INTENTION TO ORDER THE DETACHMENT OF TERRITORY FROM NORTH VILLAGE BENEFIT ASSESSMENT DISTRICT NO. 2002-2
WHEREAS, the Town Council of the Town of Mammoth Lakes (hereafter referred to as the “Town Council”) has, by previous Resolution approved the formation of North Village Benefit Assessment District No. 2002-2 (hereafter referred to as the “BAD”), pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter 6.4, Part 1, Division 2, Title 5 of the California Government Code (commencing with Section 54703) to pay the costs and expenses of operating, maintaining and servicing the improvements located within the BAD; and, WHEREAS, the Town Council intends to detach from the BAD the territory identified in Exhibit A, as a Community Facilities District is now in place to pay the costs and expenses of operating, maintaining and servicing the improvements for the territory proposed for detachment.

NOW, THEREFORE, the Town Council of the Town of Mammoth Lakes DOES HEREBY RESOLVE as follows:

1. Public interest and convenience requires, and it is the intention of this legislative body to detach such property from the BAD.

2. The areas to be detached is described in Exhibit A.

3. Notice is hereby given that April 19, 2023, at 4:00 p.m. in the in the regular meeting place of this Town Council at Suite Z, Minaret Village Shopping Center, 437 Old Mammoth Road, Town of Mammoth Lakes, California, or virtually as noticed by the Town, is the time and place fixed by this legislative body for a Public Hearing on objections to the detachment of the property from the BAD. Any interested person may file a written protest with the Clerk of the Town Council prior to the conclusion of the Public Hearing, or, having previously filed a protest, may file a written withdrawal of that protest. A written protest shall state all grounds of objection and a protest by a property owner shall contain a description sufficient to identify the property owned by such property owner. At the Public Hearing, all interested persons shall be afforded the opportunity to hear and be heard.

4. Posted and mailed notice may be dispensed with during detachment proceedings and may be initiated by the adoption of this Resolution.

APPROVED AND ADOPTED this 5
th day of April 2023.
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
___________________________
JAMIE GRAY, Town Clerk

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EXHIBIT A
The territory to be detached from the BAD is listed below:

APN Owner Acreage
033-390-005-000 LIMELIGHT MAMMOTH LLC 0.54
033-390-006-000 LIMELIGHT MAMMOTH LLC 0.76
033-390-007-000 LIMELIGHT MAMMOTH LLC 1.09
039-030-014-000 GREENS BERNER STREET LLC 0.40

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RECORDING REQUESTED BY AND
AFTER RECORDATION RETURN TO:

Town Clerk
Town of Mammoth Lakes
437 Old Mammoth Road, Suite 230
Town of Mammoth Lakes, CA 93546

NOTICE OF SPECIAL TAX LIEN
Town of Mammoth Lakes
Community Facilities District No. 2023-1
(Maintenance Services)
Pursuant to the requirements of Section 3114.5 of the California Streets and Highways Code and Section 53328.3 of the California Government Code, the undersigned Town Clerk of the Town of Mammoth Lakes (the “Town”), County of Mono, State of California, hereby gives notice that a lien to secure payment of a special tax is hereby imposed by the Town Council of the Town. The special tax secured by this lien is authorized to be levied for the purpose of providing all or a portion of the public services described on Exhibit A attached hereto and hereby made a part hereof.

The special tax is authorized to be levied within the Town of Mammoth Lakes Community Facilities District No. 2023-1 (Maintenance Services) (the “District”) which has now been officially formed and the lien of the special tax is a continuing lien which shall secure each annual levy of the special tax and which shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied, and canceled in accordance with law or until the special tax ceases to be levied and a notice of cessation of special tax is recorded in accordance with Section 53330.5 of the California Government Code.

The rate and method of apportionment, and manner of collection of the authorized special tax, is as set forth in Exhibit B attached hereto and hereby made a part hereof. Conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied and the lien of the special tax canceled are as follows: The special tax may not be prepaid.

Notice is further given that upon the recording of this notice in the office of the County Recorder of the County of Mono, the obligation to pay the special tax levy shall become a lien upon all nonexempt real property within the District in accordance with Section 3115.5 of the California Streets and Highways Code.

The name of the owners and the assessor’s parcel numbers of the real property included within the area of the District and not exempt from the special tax is as set forth in Exhibit C attached hereto and hereby made a part hereof.

Reference is made to the boundary map of the District recorded at Book 2 of Maps of Assessment and Community Facilities Districts at Page 89, as Document No. 2023000470 in the office of the County Recorder for the County of Mono, State of California, which map is now the final boundary map of the District.

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For further information concerning the current and estimated future tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the Finance Director of the Town of Mammoth Lakes, 437 Old Mammoth Road, Mammoth Lakes, California 93546; telephone number (760) 965-3660.

Dated: As of ____________, 2023
By: ________________________________
Jamie Gray, Town Clerk
Town of Mammoth Lakes

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EXHIBIT A

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)

DESCRIPTION OF SERVICES TO BE FUNDED BY THE DISTRICT
It is intended that the District will be eligible to fund all or a portion of the direct and incidental costs of plowing and removal of snow, and maintenance of curbs/sidewalks, landscapes and streetlights and related appurtenances, within or adjacent to the District.

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EXHIBIT B

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX

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EXHIBIT C

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2023-1
(MAINTENANCE SERVICES)
ASSESSOR’S PARCEL NUMBERS AND OWNERS OF LAND WITHIN DISTRICT Assessor’s
Parcel Numbers Name of Property Owner
031-110-027-000 LIMELIGHT MAMMOTH LLC
033-041-011-000 GREENS BERNER STREET LLC
033-390-002-000 LIMELIGHT MAMMOTH LLC
033-390-003-000 LIMELIGHT MAMMOTH LLC
033-390-004-000 LIMELIGHT MAMMOTH LLC
033-390-005-000 LIMELIGHT MAMMOTH LLC
033-390-006-000 LIMELIGHT MAMMOTH LLC
033-390-007-000 LIMELIGHT MAMMOTH LLC
039-030-014-000 GREENS BERNER STREET LLC

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Prepared by:

Report for:

Community Facilities District No. 2023-1
(Maintenance Services)
Special Tax Report
April 2023
Prepared by NBS for and on behalf of the Town of Mammoth Lakes

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TABLE OF CONTENTS
INTRODUCTION .....................................................................................................................1 DISTRICT INFORMATION........................................................................................................2 Background..........................................................................................................................2 Proposed Land Use..............................................................................................................2 District Description..............................................................................................................2 DESCRIPTION OF SERVICES.....................................................................................................3 COST ESTIMATE .....................................................................................................................4 Initial Maximum Amount Proposed to be Expended..........................................................4 Anticipated Fiscal Year 2022/23 Maximum Special Tax Revenue ......................................4 Annual Maximum Special Tax Escalation............................................................................5 RATE AND METHOD OF APPORTIONMENT .............................................................................6 Term of Special Tax .............................................................................................................6 Manner of Collection...........................................................................................................6 APPENDIX A: BOUNDARY MAP ..............................................................................................7 APPENDIX B: RATE AND METHOD OF APPORTIONMENT.........................................................8

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) 1

INTRODUCTION
The Town Council (the “Town Council”) of the Town of Mammoth Lakes (the “Town”) did, pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982 (Sections 53311 and following, California Government Code; hereafter referred to as the “Act”), on February 15, 2023, adopted Resolution No. 23-09 entitled “A Resolution of the Town Council of the Town of Mammoth Lakes, State of California, Declaring Its Intention to Establish a Community Facilities District and to Authorize the Levy of Special Taxes Therein” (the “Resolution of Intention”). In the Resolution of Intention, the Town Council directed the study and filing of a public hearing report (the “Report”) required by Section 53321.5 of the Act for the proposed Town of Mammoth Lakes Community Facilities District No. 2023-1 (Maintenance Services) (the “District”).

Section 53321.5 of the Act provides that the Report contain the following:

1. A brief description of the public facilities or services to be provided by the District; and

2. An estimate of the fair and reasonable cost of providing the public facilities or services, including the incidental expenses in connection therewith, any Town administration costs, and all other related costs.

For particulars, reference is made to the Resolution of Intention for the District, as previously adopted on February 15, 2023, by the Town Council.

NOW, THEREFORE, the Director of Public Works of the Town, the appointed responsible officer directed to prepare the Report or cause the Report to be prepared pursuant to the provisions of the Act, does hereby submit this Report containing the following information:
 DISTRICT INFORMATION. Information related to the District, including background information, land use plans, and the proposed boundaries that include those properties and parcels on which special taxes may be levied to pay for the costs and expenses of the facilities or services.  DESCRIPTION OF FACILITIES OR SERVICES. A description of the facilities or services that the Town Council has determined to be eligible to be funded by the District.  COST ESTIMATE. The initial maximum cost estimate for the District facilities or services and the anticipated initial maximum special tax revenue.
 RATE AND METHOD OF APPORTIONMENT. The Rate and Method of Apportionment of Special Tax which was included in the Resolution of Intention and approved by this Town Council on February 15, 2023.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) 2

DISTRICT INFORMATION
Background
The District is generally located at Canyon Boulevard and Lake Mary Road, and Forest Trail and Berner Street.

The District includes five properties covering approximately 9.21 acres.

Proposed Land Use
At build out, there is anticipated to be 116 Condominium Units and 149 Hotel Units within the District.

District Description
The proposed boundaries of the District are those parcels in which special taxes may be levied and collected to pay for the costs and expenses of the District services. The proposed boundaries of the District are identified on the map of the District recorded on March 8, 2023, in Book 2 at Page 89 of Maps of Assessment and Community Facilities Districts as Document No. 2023000470 in the office of the County Recorder for the County of Mono. The District map is on file with the Town Clerk, to which reference is hereby made and a reduced copy of such map is set forth in Appendix A of this Report.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) 3

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) 4

COST ESTIMATE
Initial Maximum Amount Proposed to be Expended
The annual budget presented below represents the initial maximum costs for providing the District services as well as the estimated costs for Fiscal Year 2022/23.

District Costs
2022/23 Maximum
Budget Amount
2022/23 Estimated
Budget Amount
Annual Maintenance Costs $25,650.40 $25,650.40
Administrative Costs 5,000.00 5,000.00
CIP Accumulation 42,285.12 42,285.12
Totals: $72,935.52 $72,935.52
Anticipated Fiscal Year 2022/23 Maximum Special Tax Revenue The initial maximum annual special tax rates are set forth in the Rate and Method of Apportionment for the District. Based upon expected development, the initial maximum annual special tax revenue is as follows:

MAXIMUM SPECIAL TAX RATES
TAX ZONE NO. 1
FISCAL YEAR 2022/23
Land Use Category
Maximum
Special Tax
Rate Per
Special Tax
Revenue
Condominium – 1 Bedroom/Studio $262.22 Unit $26,484.22
Condominium – 2 Bedroom 349.63 Unit 1,398.52
Condominium – 3 Bedroom 437.04 Unit 1,748.16
Condominium – 4 Bedroom 546.30 Unit 2,185.20
Condominium – 5 Bedroom 682.88 Unit 2,048.64
Commercial Property 0.00 BSF 0.00
Apartment Property 0.00 Unit 0.00
Hotel Property 262.22 Unit 39,070.78
Single-Family Residential Detached Property 0.00 Unit 0.00 Accessory Dwelling Unit See below
Total: $72,935.52
The Maximum Special Tax for an Accessory Dwelling Unit shall be calculated as a percentage of the Maximum Special Tax for the primary Unit the ADU is accessory to, based on Building Square Footage. For example, if

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) 5 a primary Unit in Land Use Category Condominium Property – 3 Bedrooms with 2,000 BSF has an ADU of 800 BSF, the Maximum Special Tax for the ADU shall be calculated by the following steps:

1. 800 BSF / 2,000 BSF = 0.40 or 40%

2. $437.04 Maximum Special Tax per Unit x 40% = $174.81 Maximum Special Tax for such ADU
Annual Maximum Special Tax Escalation
On July 1 of each Fiscal Year, commencing on July 1, 2023, the Maximum Special Tax rates for Tax Zone No. 1 shall be increased by amounts equal to two percent (2%) of the Maximum Special Tax rates amount in effect for the previous Fiscal Year.

Different Maximum Special Tax rates and tax escalation factors may be identified in Tax Zones added to the District as a result of future annexations.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) 6

RATE AND METHOD OF APPORTIONMENT
All of the property located within the District, unless exempted by law or by the Rate and Method of Apportionment, shall be taxed for the purpose of providing the necessary facilities for the District. Pursuant to Section 53325.3 of the Act, the tax imposed "is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property." The special tax "may be based on benefit received by parcels of real property, the cost of making facilities available to each parcel, or other reasonable basis as determined by the legislative body," although the special tax may not be apportioned on an ad valorem basis pursuant to Article XIIIA of the California Constitution.

As shown in Appendix B, the Rate and Method of Apportionment provides information sufficient to allow each property owner to estimate the maximum special tax that he or she will be required to pay.

Term of Special Tax
The District’s special tax shall be levied commencing in Fiscal Year 2022/23 to the extent necessary to fully satisfy the annual special tax requirement and shall be levied until such time the Town determines that revenues are no longer needed to pay the annual special tax requirement.

Manner of Collection
The annual special tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the District, may directly bill the special tax, and may collect special taxes at a different time or in a different manner as necessary to meet its financial obligations.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) 7 APPENDIX A: BOUNDARY MAP
The boundary map for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this Report was prepared, and are incorporated by reference herein and made part of this Report.

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Town of Mammoth Lakes
Community Facilities District No. 2023-1 (Maintenance Services) 8 APPENDIX B: RATE AND METHOD OF APPORTIONMENT
The following pages provide a copy of the District’s Rate and Method of Apportionment approved by the Town Council on February 15, 2023, via Resolution No. 23-09.

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1 TOWN COUNCIL STAFF REPORT
Title: Approve the resolution adopting Town of Mammoth Lakes Legislative Platform.

Meeting Date: April 5, 2023
Prepared by: Pam Kobylarz, Assistant to the Town Manager Daniel C. Holler, Town Manager
RECOMMENDATION:

Approve the resolution adopting the Town of Mammoth Lakes Legislative Platform.

BACKGROUND AND ANALYSIS:

State and Federal legislators are constantly proposing new legislation that has the potential to impact the Town and its operations, both positively and negatively. In June 2019, the Town adopted the 2019-20 Legislative Platform, which was reaffirmed by the Council in March 2021. This has allowed staff the ability to act quickly when new legislation is proposed by preparing position letters and taking other action as needed, without bringing each individual item to the Council for discussion and approval. Items will still be brought to Council if there are questions on proposed positions or items requested by Council members. Previously, the Town had taken action by sending position letters on various legislative matters on a case-by-case basis.

The attached Legislative Platform incorporates the following Guiding Principles:
 Preserve Local Control
 Promote Fiscal Stability
 Protect the Environment
 Support Outdoor Recreation
 Enhance Local Government Efficiency
 Expand Availability and Affordability of Community Housing These Guiding Principles are supported by 13 policy areas, which each include a number of specific items that the Town either supports or opposes:
 Communications, Broadband, and Technology
 Disaster Preparation, Mitigation, and Response
 Economic Development
 Education
 Employee and Labor Relations
 Environment and Resources

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2  Fiscal Responsibility
 Government Administration
 Housing
 Planning and Land Use
 Recreation and Community Services
 Solid Waste
 Transportation and Infrastructure
As the Town’s priorities in regard to the Guiding Principles and subsequent subject areas have not changed significantly in the past two years, the draft Legislative Platform is the same as the one adopted in 2021, with the exception of four items related to climate change and resiliency that were added to the Platform (#6-9 on page 8).

The proposed Legislative Platform does not have dates associated with it, so it can be utilized until such time that the Council desires to amend it. It is intentionally broad, in order to allow for flexibility when applying it to various proposed legislation.

The proposed Legislative Platform does still allow for the Town to take action on items that are not specifically identified in the document by bringing these items to the Council, as staff has done previously. Over the past four years, having an adopted Legislative Platform has streamlined the process for both staff and Council, while still allowing the Town to participate in the legislative process.

OPTIONS ANALYSIS
Option 1: Approve the resolution adopting the Town of Mammoth Lakes Legislative Platform as proposed or with amendments.

Option 2: Do not approve the updated Legislative Platform. In this case, the existing Legislative Platform would still be valid and could be utilized to respond to proposed legislation, as needed.

Attachments:
 Resolution
 Legislative Platform

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RESOLUTION NO. 23-XX

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH

LAKES, STATE OF CALIFORNIA, APPROVING AND ADOPTING THE

TOWN OF MAMMOTH LAKES LEGISLATIVE PLATFORM
WHEREAS, Legislative activities are ongoing in the State and Federal Legislature; and WHEREAS, many proposed legislative measures have the potential to impact the Town and its operations, both positively and negatively; and WHEREAS, the Town Council has previously taken action on legislative items of note by utilizing the Legislative Platform adopted on March 17, 2021; and WHEREAS, the Town Council desires to continue to take a strategic and streamlined approach toward legislative action; and
WHEREAS, the Town Council has reviewed the recommended Town of Mammoth Lakes Legislative Platform and is of the belief that such legislative priorities are in the best interest of the Town and its residents; and
WHEREAS, the Town Council is of the further belief that the Town Manager or his designee shall be authorized to act on behalf of the Town consistent with the broad policy direction set forth in this Legislative Platform.

NOW, THEREFORE BE IT RESOLVED by the Mammoth Lakes Town Council that The Town of Mammoth Lakes Legislative Platform, attached hereto as Exhibit A is hereby adopted and approved as the Town of Mammoth Lakes Legislative Platform.

APPROVED AND ADOPTED THIS 5
th DAY OF APRIL 2023.
_________________________
John Wentworth, Mayor
ATTEST:
________________________
JAMIE GRAY, Town Clerk

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Resolution No. 23-XX

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EXHIBIT A
Town of Mammoth Lakes Legislative Platform

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1 ____________________________________________________________________________

TOWN OF MAMMOTH LAKES LEGISLATIVE PLATFORM

PURPOSE
The purpose of this Legislative Platform is to outline the position of the Town of Mammoth Lakes on priority issues and matters that impact the Town’s ability to operate effectively, while allowing the consideration of additional legislative and budgetary issues that arise during the legislative session. The priorities throughout the platform are intended to assist the Mayor, Councilmembers, and staff to proactively and appropriately address legislation to support Town interests and preserve local legislative authority if and when necessary.

The Town of Mammoth Lakes Legislative Platform confirms the Town Council’s position on current issues with the potential to directly or indirectly impact the Town, thereby establishing guidelines to actively pursue pending legislation through monitoring and communications activities. Below are the Guiding Principles and Policy Statements that will allow Town staff to address legislative and regulatory issues in a timely manner, without precluding the consideration of additional legislative issues that may arise during the legislative session.

The Legislative Platform is developed and maintained using the goals and objectives adopted by the Town Council, a review of legislative priorities from the League of California Cities, current and previous input from Town Council and staff, and research of current law and pending legislation.

For proposed legislation consistent with the Town’s Legislative Platform, Town staff shall be authorized to prepare position letters for the Mayor’s signature. Likewise, Town staff shall be authorized to prepare letters for the Mayor’s signature for proposed legislation that contradict the Policy Statements laid out in this Legislative Platform (i.e. if a proposal is made that that would be in contrast to a Policy Statement that the Town supports, the Town would oppose such a measure). Items not addressed in the Town’s Legislative Platform will require further Council direction, and staff will prepare an agenda item for Town Council consideration. If a situation arises where a legislative matter of concern may be consistent with one part of Platform but conflicts with a different part, the matter would be brought before Council for consideration.

Town departments are encouraged to monitor and be knowledgeable of any legislative issues related to their discipline. However, any requests for the Town to take positions on a legislative matter must be directed to the Town Manager’s Office for review and approval.

PROCESS
The process for responding to legislative proposals is streamlined as follows:

1. Once a determination is made that a legislative proposal may impact the Town or policy area of concern to the Town, a letter outlining the Town’s position (supporting, opposing and/or requesting an amendment on the issue) may be drafted for the Mayor’s signature.

Mammoth Lakes Town Council
P.O. Box 1609, Mammoth Lakes, CA, 93546
(760) 965-3600
www.townofmammothlakes.ca.gov

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2 2. If the Mayor is unavailable, the Town Manager will sign the position letter.

3. If a legislative issue is not addressed in the Legislative Platform but could potentially impact the Town, staff will place the matter on a Town Council agenda for consideration.

4. The position letter will be sent to the bill’s author, the Town’s legislative representatives, the League of California Cities, and other stakeholders as deemed appropriate. The letter will be sent by the requested method (mail, electronic, fax, etc.).

5. A copy of the final letter will be distributed to the Town Council.

GUIDING PRINCIPLES
Preserve Local Control – Preserve and protect the Town’s powers, duties and prerogatives to enact local legislation and policy direction concerning local affairs and oppose legislation that preempts local authority. Local agencies should preserve authority and accountability for revenues raised and services provided.

Promote Fiscal Stability – Support measures that promote fiscal stability, predictability, financial independence, and preserve the Town’s revenue base and maximum local control over local government budgeting. Oppose measures that shift local funds to the County, State or Federal Governments and/or make cities more dependent on the County, State or Federal Governments for financial stability, such as unfunded mandates or mandated costs with no guarantee of local reimbursement or offsetting benefits.

Protect the Environment – Support measures that protect and enhance the amazing natural resources that make the Eastern Sierra so special. Support measures that acknowledge and take action to slow the effects of climate change and promote sustainable recreation Support Outdoor Recreation – Support measures that support the outdoor recreation industry, on which Mammoth Lakes’ economy is reliant.

Enhance Local Government Efficiency – Support measures that give local government the tools, policies, funding, and authority to address local issues in response to community needs and/or unique circumstances.

Expand Availability and Affordability of Community Housing – Support legislation that would increase available funding for a variety of housing types and income levels.

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3 Communications, Broadband, and Technology
SUPPORT:

1. Legislative initiatives and funding which ensure a stable and modern telecommunications and broadband infrastructure in the region. Support policies, legislation, and funding to deliver secure technology which leverages the use of data to create efficiencies, promote economic development, enhance public safety, and improve transportation, distance learning and telemedicine.

2. Legislation and regulations that ensure emergency communication capabilities and interoperability for information technology and public safety departments and agencies.

3. Legislation that promotes and provides capacity for increased ability to manage technology, assistance in adhering to regulatory compliance requirements and reducing the risk of cyber-attacks.

4. Legislation, regulations, and funding which further stabilizes the communications and power grid in order to deliver effective services.

OPPOSE:

5. Legislation or regulatory policy that would negatively impact security practices and privacy considerations, further erode the ability of Local governments to regulate or maintain local control over telecommunications infrastructure (including the siting of cellular communications towers or transmission sites), or otherwise diminish service delivery to customers via technology.

6. Legislation that would require public agencies to share information in public settings that could be used by groups or individuals with malicious intent to compromise the systems, services or private information of public employees or citizens.

7. Legislation that would restrict procurement practices or impact vendor interaction that limits effective purchase and integration of technology.

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4 Disaster Preparation, Mitigation, and Response
SUPPORT:

1. Legislation that streamlines the process to allow local, regional, State, and Federal agencies to prepare for and mitigate the potential for natural or man-made disasters impacts on local governments and property owners.

2. Legislation that provides funding and/or other resources for forest thinning efforts including the use of mixed-material biomass facilities and the integration of improved recreational facilities to provide added value in resource protection.

3. Forest management practices that have been recognized as being effective at reducing the impacts of wildfires on local communities and improvement of environmental planning processes that allows simplified implementation.

4. Legislation that addresses the impact of significant snowfall that limits the provision of local public services.

5. Legislation that would allow heavy snowfall and accumulation to be treated in the same manner as heavy rains, floodwaters, and associated impacts for the purpose of access to State and FEMA resources and reimbursement.

OPPOSE:

6. Efforts by Federal and State government to increase fees for and reduce and/or eliminate fire protection services on public lands.

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5 Economic Development
SUPPORT:

1. Legislation that supports the Town’s efforts to retain existing businesses and attract new businesses.

2. Legislation that provides tangible and productive tools and incentives to support job creation and retention.

3. Efforts to provide funding mechanisms for economic development tools including infrastructure investment and the development of workforce housing.

4. Policies and programs that encourage working with other cities, counties, and government agencies to jointly leverage resources and assets to create and strengthen economic clusters within the region.

5. Promotion of tourism as the primary economic engine for the State and rural areas such as Mammoth Lakes and the Eastern Sierra.

6. The film industry in our area as well as state efforts to promote film-making in rural areas.

7. Policies and programs that enhance and specifically acknowledge and help to overcome the unique challenges facing rural businesses and entrepreneurs.

OPPOSE:

8. Proposals or policies that negatively impact and burden small businesses and/or inhibit local government.

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6 Education
SUPPORT:

1. Measures that support, encourage, and/or fund Career Technical and Science, Technology, Engineering, and Math (STEM) educational opportunities.

2. Continued funding for home to school transportation.

3. Enhanced funding for the Community College system.

4. Long-distance learning opportunities such as online learning in our schools and community colleges.

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7 Employee and Labor Relations
SUPPORT:

1. Legislation that streamlines the Workers’ Compensation system and makes it easier for employers, employees, and health care providers to navigate.

2. Reform measures that provide sustainable and secure public pensions and other postretirement benefits to ensure responsive and affordable public services.

OPPOSE:

3. Measures that impose mandated employee benefits upon local government that are more properly decided at the local level.

4. Efforts to legislate changes in how the California Public Employee Pension System invests its assets if the proposed changes will result in a loss of funds.

5. Legislation that limits local control over how services are to be provided to community, through employees, contracts, or other means to provide efficient, effective, and responsive public services.

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8 Environment and Resources
SUPPORT:

1. Legislation that allows for continued and increased motorized and non-motorized recreation on public lands and the provision of funding necessary to manage these uses.

2. Legislation that streamlines the CEQA/NEPA process.

3. Federal legislation that fully funds federal resource agency planning, programming, and law enforcement capabilities to enable management of natural resources.

4. Efforts that allow local governments to develop practical, local solutions to reduce and manage locally generated greenhouse gas emissions.

5. State legislation and regulatory initiatives that enhance local government’s ability to set local policies relating to environmental “sustainability,” including, but not limited to building standards, land use planning, solid waste, and multi-modal transportation.

6. Investments in and efforts to support the infrastructure needed in rural areas to reduce carbon emissions, including strengthening federal, state, and local capacity for carbon analysis and accounting, and emissions reduction strategies to support climate resilient planning and decision making.

7. Legislation and funding that would help the Town meet the goals of the Resilient Mammoth Lakes project.

8. Efforts and funding for climate resiliency and adaptation efforts at the agency and regional level.

9. Resources and funding for local evaluation and mitigation of hazards and risks associated with climate change (e.g., fire, extreme weather events).

OPPOSE:

10. Statewide or federal greenhouse gas emission estimating, monitoring, and reporting mandates affecting Town utilities, unless there is a clear need that provides demonstrated benefits to the environment.

11. Legislation that eliminates or diminishes the requirement for Federal and State land use agencies to coordinate with local government on decisions affecting its plans and policies.

12. Legislation that could negatively impact outdoor recreation.

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9 Fiscal Responsibility
SUPPORT:

1. Federal legislation that will fully fund Payment in Lieu of Taxes (PILT) Secure Rural Schools (SRS) and Community Self-Determination Act.

2. Legislation that requires that a secure and dedicated funding stream be identified prior to the adoption of any legislation placing additional mandates on local government, and to provide full cost reimbursement for mandated programs.

3. Legislation to stabilize local government financing, to increase funding options for local government, and to allocate new State-wide revenues to local agencies in an equitable manner.

OPPOSE:

4. Any amendment to the redistribution of sales and use taxes that will negatively affect the Town and its ability to provide services, and thereby cause a negative fiscal impact.

5. Legislation that would make local agencies more dependent on the State for financial stability and policy direction.

6. Legislation that would impose State mandated costs for which there is no guarantee of local reimbursement or offsetting benefits, including actions that require local government to impose higher fees and charges to local residents to meet State mandates.

7. Efforts by the State and Federal governments to reduce funding of programs or other traditional State and Federal funding streams to local government.

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10 Government Administration
SUPPORT:

1. Pension reform measures designed to control or decrease employer liability or increase transparency in reporting without imposing undue hardships or administrative burdens on local government.

2. Enhanced local government action and authority, rather than the imposition of state, federal, or regional mandates upon local governments.

3. Legislation that facilitates the ability of local government to share resources to increase efficiencies and decrease costs in providing services.

4. Legislation that provides small to mid-sized cities to have at-large elections instead of divisive districts.

5. Legislation that realigns governmental services in such a manner as to improve the delivery of services and make government more accountable to the people of California (greater local control).

6. Legislation that recognizes the inherent disadvantage rural communities have as it applies to using a population-based criteria (per capita) for allocating State and Federal funds and minimizes and/or eliminates the reliance on this funding criteria.

7. Legislation that reduces State and Federal regulations that impede or increase the cost of the delivery of services by local governments.

OPPOSE:

8. Efforts that erode the Town’s authority to control its own affairs (loss of local control).

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11 Housing
SUPPORT:

1. Legislation that supports increased financing, subsidy options, and tax incentives to support development of new, affordable housing units in rural communities.

2. Legislation and programs that assist in providing affordable housing for extremely-low and very-low income households within mixed-income residential developments and supportive services necessary for households to sustain their housing.

3. Full and expanded Federal funding for Housing and Economic Development programs, such as the Community Development Block Grant (CDBG), the HOME Investment Partnership Program, Section 8 voucher program, United States Department of Agriculture (USDA) Rural Development (RD) Programs, and the creation of a minimum four percent Low-Income Housing Tax Credit floor.

4. Housing measures that promote the development and enhancement of safe and attainable housing for all economic segments of the population.

5. Legislation that would increase available funding for affordable housing without the loss of local control, increased state wide taxes, or otherwise limiting local government resources.

6. Legislation that will enhance local government ability to regulate the loss of available longterm housing units to the short-term rental industry.

OPPOSE:

7. Legislation that would take away local control over enforcing local zoning requirements for housing projects, including items such as automatic density bonuses and decreased parking requirements.

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12 Planning and Land Use
SUPPORT:

1. Native American tribal governments, affected landowners, and members of the public to actively participate in the renewable energy and utility corridor planning processes.

2. Legislation that streamlines State requirements regarding General Plans and their updates.

3. Legislation that maintains the Town’s ability to protect and enhance its land use authority to determine the highest and best use of its natural resources.

4. Legislation that protects and/or reinstates the payment of geothermal royalties to local jurisdictions.

5. Legislation that strengthens local governments’ regulatory authority and control over the siting of marijuana industries.

OPPOSE:

6. Legislation that reduces the ability of a local agency to establish its own local parking standards in all areas of a community.

7. Legislation that erodes the ability of cities to condition and deny projects that could negatively impact the community.

8. Legislation that minimizes and/or eliminates local control over land use decisions.

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13 Recreation and Community Services
SUPPORT:

1. Legislation and new measures that will increase the Town’s grant competitiveness for creating, expanding existing, or renovating existing parks, trails, or recreation infrastructure and amenities.

2. Legislation to broaden liability protection and enhance recreational opportunities for community programming and special events.

3. Full funding of State parks, recreation, bike trails, and open space; including, but not limited to, the Land and Water Conservation Fund.

4. Legislation that will help maintain and enhance the Town's performance arts venues, and funding for arts development.

5. Legislation that acknowledges and supports the economic value of recreation to local and/or urban communities.

OPPOSE:

6. Any reductions and/or eliminations of potential funding for the creation, expansion of, or renovation of existing parks, trails, or recreation infrastructure and amenities.

7. Any reductions and/or eliminations of arts and library programming or funding.

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14 Solid Waste
SUPPORT:

1. Efforts to enact a comprehensive statewide Extended Producer Responsibility (EPR) law that allocates end-of-life disposal costs with the producer of the product.

2. Recycling market development by the State and Federal government for recyclables, green waste, food waste, sewage sludge and other organics.

3. Efforts to streamline the permitting, construction, and funding of facilities that allow the Town to transform usable waste into energy/beneficial byproducts; and efforts to provide State and Federal funding for any potential Town projects for waste-to- energy and other value added product production.

4. Legislation to overhaul CalRecycle and expand the use of transformation technologies, new market incentives and encourage local agencies to implement systems to reduce the amount of solid waste produced, landfilled and greenhouse gas generated.

5. Legislation that will enhance State and Federal funding, permitting and support the use of new technology to help comply with Solid Waste mandates for recycling and organics recovery/processing.

6. Measures that maintain and enhance local authority and economic flexibility to regulate solid waste and recyclables and to fully fund facilities, alternatives and technologies to meet State mandates.

OPPOSE:

7. Measures that invalidate AB 939 (California Integrated Waste Management Act of 1989) indemnification and prevent cities from negotiating indemnification clauses with waste haulers as well as support measures that would mandate State agencies to comply with AB 939 in the same manner as required of cities and counties.

8. Efforts to increase recycling diversion rates if determined not to be cost-effective relative to the benefits that could be achieved.

9. Mandated material disposal bans or restrictions in circumstances where there is an insufficient capacity in a Town without the private recycling market to handle these materials in a cost effective and beneficial way besides landfilling.

10. Efforts to increase Statewide tipping fees where there is no clear benefit to ratepayers.

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15 Transportation and Infrastructure
SUPPORT:

1. Legislation that would protect and/or increase funding from current revenue sources for local transportation projects including road resurfacing projects, local transit projects, adding bicycle lanes, sidewalks and trails where appropriate, programs that facilitate development-oriented transit and transit-oriented development, and enhancing pedestrian safety.

2. Protection of dedicated transportation-related tax revenues that enhance the ability of local agencies to finance local transportation programs and facilities.

3. Measures to finance local and regional transportation programs and improvements, including alternative modes of transportation and transportation demand management systems.

4. Continuous appropriations of new monies directly to cities for the preservation, maintenance, rehabilitation, and development of local street and road systems.

5. Transportation funding legislation that reaffirms and continues State responsibility for highway financing.

6. State and Federal legislation efforts that benefit Mammoth Yosemite airport.

7. Legislation that recognizes the inherent disadvantage rural counties and communities have as it applies to using a population based criteria (per capita) for allocating State and Federal transportation funds and minimizes and/or eliminates the reliance on this funding criteria.

OPPOSE:

8. Legislation that links funding for transportation to other State goals, such as housing.

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1 TOWN COUNCIL STAFF REPORT
Title: Resolution of Intention to Modify the Mammoth Lakes Tourism Business Improvement District Management District Plan.

Meeting Date: April 5, 2023
Prepared by: Dan Holler – Town Manager
Rob Patterson – Administrative Services / Finance Director RECOMMENDATION:

Adoption the Resolution with the intent to modify the Mammoth Lakes Tourism Business Improvement District (MLTBID) Management District Plan (MDP) to address a recent opinion on the taxability of certain elements of the plan. Adoption of this resolution will result in a public hearing on April 19, 2023 on the Management District Plan.

BACKGROUND:

The MLTBID is a benefit assessment district to help fund sales, marketing, media relations and communications programs, and air service subsidy marketing programs for Mammoth Lakes Tourism businesses paying the assessment. This approach has been used successfully in other destination areas throughout the State to increase tourism and commerce at assessed businesses. The MLTBID currently includes all tourism businesses located within the boundaries of the Town of Mammoth Lakes. As used herein, the term “tourism business(es)” includes all tourism businesses: lodging businesses, restaurants, retail businesses, and ski resorts.

The Property and Business Improvement District Law of 1994, Streets and Highways Code §36600 et seq., allows for the Owners’ Association to request that the Town modify the MDP. The MLTBID Owners’ Association, Mammoth Lakes Tourism, has provided a written request to the Town Council to modify the authorized expenditures to be funded with the revenue derived from the levy of the assessments, as shown in the modified MDP.

A copy of the request letter and the MDP are included herein as Exhibit A and Exhibit B respectively. Mammoth Lakes Tourism requested this change to the MDP to be consistent with the authorized expenditures proposed for the upcoming renewal of the MLTBID.

ANALYSIS:

Mammoth Lake Tourism has been working with local retail and restaurant businesses that collect sales tax and also pay the Tourism Improvement Business District (TBID) assessment. The State of California recently informed the businesses that they need to treat the TBID Assessment as revenue and pay sales tax on the revenue collected. This State action has resulted in a recommended amendment to the TBID District Management Plan.

The amendment allows businesses that pay sales tax on transactions subject to the TBID to collect the required 1.5% TBID assessment on the transaction and remit an assessment amount equal to 1.38% to the Town as their TBID payment. The other 0.12% of the amount

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2 collected is retained by the business to pay the required sales tax on the assessment transaction. The modification only affects those businesses required to collect the 1.5% TBID on transactions which require sales tax to be paid.

The modification in the actual TBID assessment of 1.38% to be collected and remitted to the Town requires the TBID Management District Plan (MDP) to be amended. The attached Resolution of Intention to Modify the TBID Management District Plan is presented for Council consideration. The amended MDP is provide for Council information. The Resolution of Intention to Modify the District outlines the modification, makes the amended MDP available, and sets the public hearing date on the modified MDP.

The proposed hearing date is April 19, 2023. A copy of the resolution of intention will be mailed to all the affected businesses and notice of the public hearing published at least seven days before the hearing date.

There are no other proposed modifications to the current TBID Management District Plan.

The change in the amount of TBID Assessment to be remitted to the Town will be effective on transactions conducted in April and paid to the Town by May 22, 2023.

Management District Plan – Modification schedule
April 5, 2023 RESOLUTION OF INTENTION
Upon the written request by the MLTBID Owners’ Association, Mammoth Lakes Tourism, the Town Council may adopt a resolution of intention which states the proposed modification to the MLTBID.

Mammoth Lakes Tourism provided a written request for the proposed modification to the Town Council dated March 29, 2023.

Receipt of this written request allows the Town Council to initiate proceedings for MLTBID MDP modification at the April 5, 2023 meeting.

April 8 & 11, 2023 NOTICE
The Property and Business Improvement District Law of 1994 requires the Town to publish the Resolution of Intention in a newspaper of general circulation in the Town at least seven (7) days before the public hearing and mail a complete copy of the Resolution of Intention to each tourism business owner affected by the proposed modification at least ten (10) days before the public hearing.

April 19, 2023 PUBLIC HEARING & RESOLUTION OF MODIFICATION The Town Council shall hold a public hearing on the proposed MLTBID MDP modifications. If the Town Council, following the public hearing, decides to modify the MLTBID, the Town Council shall adopt a Resolution of Modification.

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3 OPTIONS ANALYSIS
Option 1: Adoption the Resolution with the intent to modify the Mammoth Lakes Tourism Business Improvement District (MLTBID) Management District Plan (MDP) to address a recent opinion on the taxability of certain elements of the plan. Adoption of this resolution will result in a public hearing on April 19, 2023 on the Management District Plan.

Option 2: Provide staff with alternate direction on the proposed process.

EXHIBITS:

A – Modification Request Letter
B – Modified Management District Plan
C—Resolution of Intention to Modify

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March 29, 2023
Honorable Mayor and Councilmembers
Town of Mammoth Lakes
437 Old Mammoth Rd # R
Mammoth Lakes, CA 93546
Re: Mammoth Lakes Tourism Business Improvement District Modification Honorable Mayor and Councilmembers:

As the Mammoth Lakes Tourism Business Improvement District (“MLTBID”) Owners Association, we hereby request that the Town Council modify the current MLTBID Management District Plan, pursuant to Streets and Highways Code §36635 - 36636.

Specifically, we request a modification to the authorized expenditures to be funded with the revenue derived from the levy of the assessments, as shown in the modified Management District Plan (“Plan”). We propose modifying the authorized expenditures of the MLTBID to be consistent with the authorized expenditures proposed for the upcoming renewal of the MLTBID.

We ask that you consider this item at your April 5, 2023 meeting and setting a public hearing on on the matter for April 19, 2023. If you have any questions or comments, please contact me at 760-934-2712.

Thank you,
John Urdi
Executive Director, Mammoth Lakes Tourism

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2018-2023

MAMMOTH LAKES 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. April 16, 2018March 28, 2023 Page 394 of 464

CONTENTS
I. OVERVIEW ........................................................................................................................................2 II. BACKGROUND ................................................................................................................................4 IV. BOUNDARY.......................................................................................................................................6 V. BUDGET AND SERVICES.............................................................................................................8 A. Annual Service Plan ........................................................................................................8 B. Annual Budget...............................................................................................................10 C. California Constitutional Compliance ............................................................................10 D. Assessment....................................................................................................................12 E. Penalties and Interest.................................................................................................1514 F. Time and Manner for Collecting Assessments ...........................................................1615 VI. GOVERNANCE...............................................................................................................................17 A. Owners’ Association......................................................................................................17 B. Brown Act and California Public Records Act Compliance ...........................................17 C. Annual Report ...............................................................................................................17 APPENDIX 1 – LAW....................................................................................................................................18 APPENDIX 2 – ASSESSED BUSINESSES .............................................................................................18 APPENDIX 3 – APPEALS COMMITTEE..............................................................................................63 APPENDIX 4 – TOURISM ECONOMICS REPORT – MAMMOTH LAKES TOURISM

BUSINESS IMPROVEMENT DISTRICT BUDGET ANALYSIS AND
RECOMMENDATIONS................................................................................................................66 Prepared by
Civitas
(800) 999-7781
www.civitasadvisors.com

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MLTBID Management District Plan 2
April 16, 2018March 29, 2023
I. OVERVIEW
Developed by Mammoth Lakes Tourism (MLT), the Mammoth Lakes Tourism Business Improvement District (MLTBID) is an assessment district proposed to provide specific benefits to payors, by funding marketing and sales promotion efforts for assessed businesses. The MLTBID was formed in 2013 by Mammoth Lakes Town Council for a five (5) year term ending August 31, 2018; tourism businesses now wish to renew it for an additional five (5) years.

Location: The renewed MLTBID includes all tourism businesses located within the boundaries of the Town of Mammoth Lakes, as shown on the map in Section IV. As used herein, the term “tourism business(es)” includes all tourism businesses: lodging businesses, restaurants, retail businesses, and ski resorts.

Services: The MLTBID is designed to provide specific benefits directly to payors by increasing tourism and commerce at assessed businesses. Sales, marketing, media relations and communications programs, and air service subsidy marketing programs will increase tourism and market payors as tourist, meeting and event destinations, thereby increasing tourism and commerce at assessed businesses.

Budget: The total MLTBID annual budget for the initial year of its five (5) year operation is anticipated to be approximately $4,500,000. This budget is expected to fluctuate as visitation does, but is not expected to significantly change over the MLTBID’s term.

Rates: Based on the benefits received, the assessment rate will be tiered as indicated in the table below. The assessment is levied upon and is a direct obligation of the assessed tourism business. However, the assessed tourism business may, at its discretion, pass the assessment on to patrons. The amount of assessment, if passed on to each patron, shall be disclosed in advance and separately stated from the amount of consideration charged and any other applicable taxes, and each patron shall receive a receipt for payment from the business. Further detail on benefits can be found in Section V.

Retail and restaurant businesses are divided into three tiers. All Restaurant and Retail businesses are assessed at the Tier 1 rate, unless and until an appeal is submitted and approved to be classified as Tier 2 or Tier 3.
▪ Tier 1 businesses are those which have at least $150,000 in annual gross revenue and receive at least half of that annual gross revenue from visitors; ▪ Tier 2 businesses are those which have between $50,000 to $149,999 in annual gross revenue, or which exceed $150,000 in annual gross revenue but do not receive at least half of that annual gross revenue from visitors; and ▪ Tier 3 businesses are those which have $49,999 or less in annual gross revenue.

Businesses situated within other businesses, such as restaurants located within a hotel or ski resort, will be assessed at the rate for that business type and not at the rate of the other business they are situated in. Certain revenues and businesses will not be assessed as described in Section V.

Business Type Annual Assessment Rate
Lodging 1% of annual gross revenue
Ski Resorts 2% of daily and multi-day lift tickets for winter and summer activities, and ski school annual gross revenue

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MLTBID Management District Plan 3
April 16, 2018March 29, 2023
Retail – Tier 1 1.5% of annual gross revenue, including equipment and vehicle rentals
Retail – Tier 2* $500 per year
Retail – Tier 3* $50 per year
Restaurant – Tier 1 1.5% of annual gross revenue
Restaurant – Tier 2* $500 per year
Restaurant – Tier 3* $50 per year
*Only applicable upon submission and approval of an Appeal Collection: The Town of Mammoth Lakes will be responsible for collecting the assessment on a monthly basis (including any delinquencies, penalties and interest) from those tourism businesses that are assessed a percentage rate; and collecting the assessment on an annual basis in conjunction with renewal of business licenses or the appeal decision from those tourism businesses that are assessed a fixed amount. The Town of Mammoth Lakes shall take all reasonable efforts to collect the assessments from each tourism business.

Duration: The renewed MLTBID will have a five (5) year life, beginning September 1, 2018 through August 31, 2023. Once per year, beginning on the anniversary of district renewal, there is a 30-day period in which owners paying fifty percent (50%) or more of the assessment may protest and initiate a Town Council hearing on district termination.

Management: Mammoth Lakes Tourism will continue to serve as the MLTBID’s Owners’ Association. The Owners’ Association is charged with managing funds and implementing programs in accordance with this Plan, and must provide annual reports to the Town Council.

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MLTBID Management District Plan 4
April 16, 2018March 29, 2023
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 ninety California destinations have followed suit. In recent years, other states have begun adopting the California model – Montana, South Dakota, Washington, Colorado, Texas and Louisiana have adopted 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. And, 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 $225 million for local
destination marketing. With
competitors raising their budgets,
and increasing rivalry for visitor
dollars, it is important that
Mammoth Lakes tourism
businesses continue to invest in
stable, tourism business-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 visitation and commerce at assessed tourism businesses. Tourism business owners within the TBID pay an assessment and those funds are used to provide services that increase visitation and commerce at assessed tourism businesses.

In California, 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 difference between TBIDs and other benefit assessment districts is that funds raised are returned to the private non-profit corporation governing the district.

There are many benefits to TBIDs:
• TBID funds cannot be diverted to general government programs; • TBID funds must be spent on services and improvements that provide a specific benefit only to those who pay;
• 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 24 28 31
37 45
60 63
72 80
88 95
0 10
20 30
40 50
60 70
80 90
100
198919952000200120022003200420052006200720082009201020112012201320142015 Number of Districts Operating Per Year

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MLTBID Management District Plan 5
April 16, 2018March 29, 2023
III. ACCOMPLISHMENTS
The “Mammoth Lakes Tourism Business Improvement District Budget Analysis and Recommendations” report prepared by Tourism Economics in the fall of 2016 quantified performance metrics in the MLTBID. The full report is attached as Appendix 4. Key findings include:
• MLTBID funding has extended the capacity of Mammoth Lakes Tourism. Total marketing funding available to promote Mammoth Lakes has increased from just over $2 million in 2012/13 to more than $6 million in each of the past three years. Along with this increased funding has come added efficiencies. This is a product of incremental funding from MLTBID revenue going exclusively to marketing, sales, and interactive media; • Competitiveness has been restored. Since the 2009/10 fiscal year, Mammoth Lakes has consistently lost market share on the basis of TOT collections and lodging revenue across a competitive set of regional destinations. In the 2015/16 fiscal year, Mammoth Lakes wiped out four years of market share declines;
• Hotel Sales and Transient Occupancy Tax (TOT) revenue has expanded rapidly. Over the last two years, since the introduction of the MLTBID, TOT has increased over 50%. This is an indicator that hotel sales have greatly increased;
• MLTBID investments are driving increases in TOT. Growth in TOT has been uneven for most of the past decade, with no growth from 2006 to 2013. The advent of increased MLTBID-funded marketing expenditures has coincided with a wave of growth, now in its third year;
• Retail sales are expanding. After several years of relatively slower growth in retail sales, the recent boost to sustained marketing efforts are likely drawing in more spending and helping to drive growth. Retail sales jumped 21.3% in FY2016, compare with 13.3% for the state overall;
• International markets are expanding. A boosted international presence by Mammoth Lakes Tourism is drawing more visitors from key markets such as the U.K., Australia, and China; • ROI of MLTBID-funded promotions. Campaigns are successfully building awareness of Mammoth Lakes. In 2015/16, 44% of travelers in key visitor marketing were aware of MLT’s campaigns. 3.2% of households in key Mammoth Lakes visitor markets who were aware of Mammoth Lakes Tourism advertising actually visited. This compares with just 1% among households that were unaware of the campaign – representing a 2.2 percentage point lift.

Significant impacts are evident for the 2015/16 campaigns as well. Those households that were aware of Mammoth Lakes Tourism advertising were much more likely to visit Mammoth Lakes after each campaign;
• Earned media. By developing stories and content for the media, Mammoth Lakes Tourism is generating exposure well beyond its paid campaigns. The number of stories placed through direct Mammoth Lakes Tourism activities has nearly doubled over four years, reaching 137 media placements in the 2015/16 fiscal year. The number of impressions generated by these stories has increased more than seven-fold over this same period of time; and • Other measures of Mammoth Lakes Tourism effectiveness. The Mammoth Lakes Welcome Center has experienced 14% growth in visitors in 2015/16. Social media has experienced large increases over a short period of time, including a nearly 300% increase of Instagram followers, a 111% increase in Twitter impressions, and a 227% increase in Facebook reach.

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MLTBID Management District Plan 6
April 16, 2018March 29, 2023
IV. BOUNDARY
The MLTBID will include all tourism businesses, existing and in the future, within the boundaries of the Town of Mammoth Lakes. As used herein, the term “tourism business(es)” includes all lodging businesses, restaurants, retail businesses, and ski resorts. “Lodging business” means: any place, space or structure, or portion of any place, space or structure, which is or may be occupied, or intended or designed for occupancy by transients for purposes of sleeping, lodging or similar use in conformance with the Town of Mammoth Lakes’ zoning regulations, and shall include, but not be limited to the following: hotel, hotel-motel, lodge, inn, dude ranch, apartment, apartment unit, condominium, condominium unit, triplex, duplex, single-family residence, vacation rental, any space rented through a home-sharing service, cooperative, mobile home, dormitory, roominghouse, camping site, space where camping or remaining overnight is permitted at a campground, recreational vehicle park, or other similar structure, facility or space. “Lodging business” shall not include any of the following: any hospital, sanitarium, medical clinic, convalescent home, rest home, owner-occupied time share estate, owner-occupied time share use, home for aged people, foster home or other similar facility operated for the care or treatment of human beings; any asylum, jail, prison, orphanage or other facility in which human beings are detained or housed under legal restraint; housing owned or controlled by any educational institution and used exclusively by students and employees of such educational institutions, and officially recognized or approved by it; any housing operated or used exclusively for religious, charitable or educational purposes by an organization having qualified for exemption from property taxes under the laws of the state of California; any housing owned by a governmental agency and used to house its employees or for governmental purposes; any camp as defined in the Labor Code or other housing furnished by any employer exclusively for housing that employer’s employees. “Restaurant” means: a retail business selling ready-to-eat food and/or beverages (including alcoholic beverages) for on- or off-premise consumption. “Restaurant” includes eating establishments where customers are served from a walk-up ordering counter for either on- or off-premise consumption (“counter service”); and establishments where customers are served food at their tables for onpremises consumption (“table service”), that may also provide food for take-out. “Restaurant” includes micro-breweries where the sale and consumption of alcoholic beverages are subordinate to on-site food service and catering businesses or bakeries that have a storefront retail component. “Retail business” means: any commercial establishment and/or vendor that is located within or doing business within the geographical limits of the Town of Mammoth Lakes and either (1) sells perishable or nonperishable goods including, but not limited to, clothing, food, recreational substances, and personal items directly to the customer that may be used on or off the retail business premises; or (2) rents goods, such as vehicles and equipment, directly to customers. “Retail business” does not include a restaurant, take-out food establishment, or any other business that receives ninety percent (90%) or more of its revenue from the sale of prepared food to be eaten on or off its premises. “Ski resort” means: a facility that charges patrons for daily or multi-day access to facilities for skiing and snowboarding in the winter season and bike tours and other recreational activities that require a lift ticket in the summer season.

The boundary, as shown in the map on the following page, currently includes 931 tourism businesses.

A complete listing of tourism businesses, current as of November 2016 within the renewed MLTBID

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MLTBID Management District Plan 7
April 16, 2018March 29, 2023
can be found in Appendix 2. Any lodging business, restaurant, retail business, or ski resort that begins doing business within the MLTBID after renewal will be subject to assessment in accordance with this Plan.

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MLTBID Management District Plan 8
April 16, 2018March 29, 2023
V. BUDGET AND SERVICES
A. Annual Service Plan
Assessment funds will be spent to provide specific benefits conferred or privileges granted directly to the payors, that are not provided to those not charged, and which do not exceed the reasonable cost to the Town of conferring the benefits or granting the privileges. The privileges and services provided with the MLTBID funds are sales, marketing, media relations and communications programs, and air service subsidy marketing programs available only to assessed businesses.

A service plan budget has been developed to deliver services that benefit the assessed businesses. A detailed annual budget will be developed by the MLT staff and approved by the MLT Board of Directors. The table below illustrates the initial proposed annual budget allocations. The total estimated initial budget is $4,500,000.

Although actual revenues will fluctuate due to market conditions, the proportional allocations of the budget shall remain the same. However, the Town and the MLT 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 initial year of operation is below. The same activities are proposed for subsequent years. In the event of a legal challenge against the MLTBID, any and all assessment funds may be used for the costs of defending the MLTBID.

Each budget category includes all costs related to providing that service, in accordance with Generally Accepted Accounting Procedures (GAAP). For example, the sales and marketing budget may include the cost of staff time dedicated to overseeing and implementing the sales and marketing program.

Staff time dedicated purely to administrative tasks will be paid for with non-assessment funds, such as Measure A funds. The costs of an individual staff member may be allocated to multiple budget categories, as appropriate in accordance with GAAP. The staffing levels necessary to provide the services below will be determined by the MLT on an as-needed basis.

Sales, Marketing,
Communications, &
Media Relations,
$2,170,000 , 48% Air Service Subsidy
Marketing,
$2,150,000 , 48%
Town Administration
Fee, $90,000 , 2%
Contingency/Reserve,
$90,000 , 2%
Initial Estimated Annual Budget - $4,500,000

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MLTBID Management District Plan 9
April 16, 2018March 29, 2023
Sales, Marketing, Communications and Media relations
A sales and marketing program will promote assessed businesses as tourist, meeting, and event destinations. The sales and marketing program will have a central theme of promoting Mammoth Lakes as a desirable place for overnight visits. The program will have the goal of increasing visitation and commerce at assessed businesses year round, with specific focus during need times, and may include the following activities:
• Internet marketing efforts to increase awareness and optimize internet presence to drive tourism and commerce at assessed businesses;
• Print ads in magazines and newspapers, television ads, and radio ads targeted at potential visitors to drive tourism and commerce at assessed businesses; • Attendance of trade shows to promote assessed businesses; • Development of tourism-related infrastructure designed to increase visitation and create or enhance a visitor experience that will encourage repeat visits to assessed businesses; • Media relations and communications to drive tourism and commerce at assessed businesses; • Sales blitzes to promote assessed businesses;
• Familiarization tours of assessed businesses;
• Preparation and production of collateral promotional materials such as brochures, flyers and maps featuring assessed businesses;
• Attendance of professional industry conferences and affiliation events to promote assessed businesses;
• Lead generation activities designed to attract tourists and group events to assessed businesses; • Development and maintenance of a website designed to promote assessed businesses; and • Education of tourism business management and Mammoth Lakes Tourism on marketing strategies best suited to meet the needs of assessed businesses in Mammoth Lakes.

Air Service Subsidy Marketing
The majority of passengers arriving in Mammoth Lakes via air are visitors; studies have shown that only seventeen to twenty percent (17-20%) of airline passengers are locals. Further detail on airline passengers in attached as Appendix 4. Tourist serving businesses depend on customers arriving via air, especially given the remote location of Mammoth Lakes when compared to the Southern California market which provides the bulk of its visitors. Air service subsidy marketing activities and improvements will be designed to increase the number of visitors arriving via air and patronizing assessed businesses. All advertising related to increased air service shall include only assessed businesses and mechanisms will be continued to refer those who respond to these advertising messages to assessed businesses. Funds may only be used to subsidize air service to Mammoth Lakes which increases access to assessed businesses. Services may also include development of air service and airport infrastructure which increase or improve visitor access to the assessed businesses in Mammoth Lakes.

To ensure the assessment funds dedicated to air services are providing a specific benefit to assessed businesses, they will be subject to the following restrictions. The MLTBID will not be the sole source of air service subsidies and efforts to develop air service and airport infrastructure; additional subsidies will be provided from various sources, including but not limited to Measure A funds, which will provide at least twenty percent (20%) of the cost of such efforts to account for local passengers.

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MLTBID Management District Plan 10
April 16, 2018March 29, 2023
Town Administration Fee
The Town of Mammoth Lakes shall retain two percent (2%) of the amount of assessment collected to cover its costs of collection, administration, and costs incurred in pursuing payment of delinquent assessments. Accounting of the two percent (2%) Town administration fee shall be included in the monthly reporting to MLT.

Contingency/Reserve
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 MLT Board. At the discretion of the MLT Board, contingency funds may also be used to pay sales tax expenditures, penalties and interest associated with taxes on the MLTBID assessment. Assessed businesses must be in compliance with the California Department of Tax and Fee Administration (CDTFA) and must be considered to be in good standing with the Town of Mammoth Lakes. “Good standing” as used herein means that assessed businesses must have and maintain an active business license in the Town of Mammoth Lakes and must not be considered delinquent in MLTBID remittances. Policies relating to contributions to tax expenditures as well as the reserve fund, the target amount of the reserve fund, and expenditure of monies from the reserve fund shall be set by the MLT Board. Contingency/reserve funds may be spent on District programs or administrative and renewal costs in such proportions as determined by the MLT Board. The reserve fund may be used for the costs of renewing the District.

B. Annual Budget
The total five (5) year improvement and service plan budget is projected at approximately $4,500,000 annually, or $22,500,000 through 2023. This amount may fluctuate as sales and revenue increase at assessed businesses, but is not expected to change significantly over the term. In the final year of operation, the budget may fluctuate as a result of Tier 1 Retail/Restaurant businesses retaining a portion of their assessment remittances to pay for sales tax expenditures, as authorized in this Plan.

C. California Constitutional Compliance
The MLTBID assessment is not a property-based assessment subject to the requirements of Proposition 218. The Court has found, “Proposition 218 limited the term ‘assessments’ to levies on real property.”1 Rather, the MLTBID 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 MLTBID, 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 Town of conferring the benefits or providing the services.

1. Specific Benefit
Proposition 26 requires that assessment funds be expended 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 tourism 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 tourism businesses within the District. The activities described in this Plan are specifically targeted to increase commerce for assessed tourism 1 Jarvis v. the City of San Diego 72 Cal App. 4th 230
2 Cal. Const. art XIII C § 1(e)(1)

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MLTBID Management District Plan 11
April 16, 2018March 29, 2023
businesses within the boundaries of the District, and are narrowly tailored. MLTBID funds will be used exclusively to provide the specific benefit of increased commerce directly to the assessees.

Assessment funds shall not be used to feature non-assessed tourism businesses in MLTBID programs, or to directly generate sales for non-assessed businesses. The activities paid for from assessment revenues are business services constituting and providing specific benefits to the assessed businesses.

The assessment imposed by this District 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 commerce. The specific benefit of an increase in commerce for assessed tourism businesses will be provided only to tourism businesses paying the district assessment, with marketing, sales, media relations, and communications programs promoting tourism businesses paying the district assessment. The marketing, sales, media relations, and communications programs will be designed to increase commerce at each assessed tourism businesses. Because they are necessary to provide the marketing, sales, media relations, and communications programs that specifically benefit the assessed tourism businesses, the contingency/renewal services also provide the specific benefit of increased commerce to the assessed tourism businesses.

Although the District, in providing specific benefits to payors, may produce incidental benefits to non-paying businesses, the incidental benefit does not preclude the services from being considered a specific benefit. The legislature has found that, “A specific benefit is not excluded from classification as a ‘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 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 MLTBID are government services within the meaning of Proposition 265. 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
District services will be implemented carefully to ensure they do not exceed the reasonable cost of such services. The full amount assessed will be used to provide the services described herein. Funds will be managed by MLT, and reports submitted on an annual basis to the Town. Only assessed tourism businesses will be featured in marketing materials, receive sales leads generated from districtfunded activities, be featured in advertising campaigns, and benefit from other district-funded services.

Non-assessed tourism businesses will not receive these, nor any other, district-funded services and benefits.

The District-funded programs are all targeted directly at and feature only assessed businesses. It is, however, possible that there will be a spill over benefit to non-assessed businesses. If non-assessed tourism businesses receive incremental commerce, that portion of the promotion or program 3 Government Code § 53758(a)
4 Cal. Const. art XIII C § 1(e)(2)
5 Government Code § 53758(b)
6 Government Code § 53758(b)

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MLTBID Management District Plan 12
April 16, 2018March 29, 2023
generating that commerce shall be paid with non-District funds. MLTBID funds shall only be spent to benefit the assessed businesses, and shall not be spent on that portion of any program which directly generates additional commerce for non-assessed businesses.

D. Assessment
A business which engages in multiple activities will be assessed at the applicable rate for each activity as described below. For instance, if a business engages in retail and internet sales, it will pay the assessment on its retail activities only; or if a business engages in lodging and lift tickets, it will pay a one percent assessment on lodging revenue and a two percent assessment on lift ticket revenue.

1. Lodging Businesses
The annual assessment rate for lodging businesses is one percent (1%) of gross short-term (stays less than 31 days) room rental revenue. Based on the benefit received, assessments will not be collected on stays of more than thirty (30) consecutive days, nor on government employees on government business.

The Term “gross room rental revenue” as used herein means the charge for occupancy of any space in any lodging business and for all charges rendered in connection therewith, including but not limited to cleaning fees or resort fees, in the form of money, goods, services, or similar payment, including, but not limited to, all receipts, cash, credits, goods, property and services of any kind or nature, without any deduction whatsoever, provided that bona fide charges for food and beverages actually consumed shall not be considered gross room rental revenue.

Gross room rental revenue shall not include any federal, state or local taxes collected, including but not limited to transient occupancy taxes; nor shall the assessment be considered part of rent for tax purposes. Any other charges required to be paid for occupancy in a lodging business shall be considered gross room rental revenue.

2. Ski Resorts
In addition to assessments for any lodging, restaurant and retail businesses located on their premises, ski resorts shall be assessed for daily and multi-day lift tickets for winter and summer activities, and ski school revenue. The annual assessment for ski resorts is two percent (2%) of gross daily and multi-day lift tickets for winter and summer activities, and ski school revenues. Daily and multi-day lift tickets for winter and summer activities that are valid at multiple ski resorts will be assessed for that portion of the sales price that is attributable to the ski resort(s) within the MLTBID boundary.

Lift Tickets: Daily and multi-day lift tickets used at the resorts for winter and summer related activities within the MLTBID boundary shall be assessed by the MLTBID.

Third Party Consigners: In any instance where a ski resort consigns lift tickets to third party partners (such as lodging businesses) with the intent that those partners will resell those lift tickets within the MLTBID boundary, the ski resort shall be assessed for the total consigned priced from the third party partner based on the negotiated price of the consigned lift ticket.

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Bundled Products: All ski school lessons/packages that are sold and occur within the MLTBID boundary shall be assessed by the MLTBID. For bundled ski resort/lodging products, the ski resort and lodging portions of the bundle will be proportionally assessed their respective MLTBID assessment rates.

The terms “gross lift ticket sales” and “gross ski school revenues” as used herein mean the amount of the consideration charged or chargeable to the patron for a ski resort lift ticket, or ski school, valued in money whether received in money, goods, labor, or otherwise, including the full value of receipts, cash, credits, property, or services of any kind or nature, without any deduction whatsoever. Gross lift ticket sales and ski school revenues shall not include any federal, state, or local taxes collected.

3. Restaurants and Retail Businesses – Tier 1
Tier 1 restaurants and retail businesses are those which have in excess of $150,000 in annual gross revenue and receive at least half of that gross revenue from visitors. The annual assessment rate for Tier 1 restaurants and retail businesses is one and one-half percent (1.5%) of gross sales, including equipment and vehicle rentals at retail establishments. Retail business assessments will not be collected on non-taxable food items for human consumption.

The term “gross revenue” as used herein means the amount of the consideration charged or chargeable to the patron for the purchase or rental of goods (including food and beverages at restaurants) valued in money, goods, labor, or otherwise, including the full value of receipts, cash, credits, property, or services of any kind or nature, without any deduction whatsoever.

Gross revenue shall not include any federal, state, or local taxes collected.

Tier 1 restaurant and retail businesses shall only remit 1.38% of the 1.5% assessment to the Town of Mammoth Lakes; the remaining 0.12% shall be reserved by the business in order to pay sales tax on the MLTBID assessment. Policies relating to tax expenditures shall be set by the MLT Board.

4. Restaurants and Retail Businesses – Tier 2
Tier 2 restaurants and retail businesses are those which have between $50,000 to $150,000 in annual gross revenue or do not receive at least fifty percent (50%) of their annual gross revenue from visitors. The annual assessment rate for Tier 2 restaurants and retail businesses is $500 per year. Any restaurant or retail business owner who believes their business should be categorized as a Tier 2 business must request a hearing with the MLT appeals committee as outlined in paragraph E(3) below.

Gross revenue shall not include any federal, state, or local taxes collected.

5. Restaurants and Retail Businesses – Tier 3
Tier 3 restaurants and retail businesses are those which have $49,999 or less in annual gross revenue. The annual assessment rate for Tier 3 restaurants and retail businesses is $50 per year. Any restaurant or retail business owner who believes their business should be categorized as a Tier 3 business must request a hearing with the MLT appeals committee as outlined in paragraph E(3) below.

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The term “gross revenue” as used herein means the amount of the consideration charged or chargeable to the patron for the purchase or rental of goods (including food and beverages at restaurants) valued in money, goods, labor, or otherwise, including the full value of receipts, cash, credits, property, or services of any kind or nature, without any deduction whatsoever.

Gross revenue shall not include any federal, state, or local taxes collected.

6. Non-Tourist Businesses
Lodging businesses, ski resorts, retail businesses and restaurants which can conclusively demonstrate that they do not receive any revenue from visitors, and therefore do not receive a specific benefit from the MLTBID activities, may be exempted from the assessment by requesting a hearing with the MLT appeals committee as outlined in paragraph E(3) below.

7. Nonprofit Organizations
The MLTBID activities are designed to increase commerce at tourist businesses in Mammoth Lakes. Because nonprofit organizations do not have a commercial component, they will not specifically benefit from MLTBID activities and will not be assessed. Any entity which believes they should be categorized as a nonprofit organization must request a hearing with the MLT appeals committee as outlined in paragraph E(3) below.

8. Internet Sales Businesses
The MLTBID activities are designed to increase commerce at tourist businesses in Mammoth Lakes. Because internet sales businesses, or the internet portion of a business that is otherwise assessed, do not consummate sales from in person customers (tourists), they will not specifically benefit from MLTBID activities that are designed to increase physical customers in Mammoth Lakes and will not be assessed. Any business owner who believes their business should be categorized as an internet sales business must request a hearing with the MLT appeals committee as outlined in paragraph E(3) below.

9. Wholesale Businesses
The MLTBID activities are designed to increase commerce at tourist businesses in Mammoth Lakes. Because wholesale businesses, or the wholesale portion of a business that is otherwise assessed, do not consummate sales from in person customers (tourists), they will not specifically benefit from MLTBID activities that are designed to increase physical customers in Mammoth Lakes and will not be assessed. Any business owner who believes their business should be categorized as a wholesale business must request a hearing with the MLT appeals committee as outlined in paragraph E(3) below.

10. Disclosure
The assessment is levied upon and is a direct obligation of the assessed tourism business.

However, the assessed tourism business may, at its discretion, pass the assessment on to patrons. The amount of assessment, if passed on to each patron, shall be disclosed in advance and separately stated from the amount of consideration charged and any other applicable taxes, and each patron shall receive a receipt for payment from the business. The assessment shall be disclosed as the “MLTBID Assessment.” The assessment is imposed solely upon, and is the sole obligation of the assessed tourism business even if it is passed on to patrons. The assessment shall not be considered revenue for any purposes, including calculation of transient occupancy taxes. . The California Department of Tax and Fee Administration (CDTFA) issued a written opinion that state sales tax applies to the revenue generated from Tourism Business Improvement District (TBID) assessments on items where state sales tax is levied. In light of

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CDTFA’s opinion, businesses that pay both state sales tax and TBID assessments on sales are advised to begin collecting sales tax on the assessment revenue.

Bonds shall not be issued.

E. Penalties and Interest
Assessed businesses which are delinquent in paying the assessment shall be responsible for paying:

1. Original Delinquency
Any business which fails to pay any assessment due within the time required shall pay, in addition to the assessment and any such interest the assessment may accrue, an original delinquency penalty of ten dollars ($10.00) or fifteen percent (15%) of the amount of the assessment, whichever dollar amount is greater, provided, however, that any business which has not been late in paying any assessment within the preceding three calendar years shall, upon application of the business to the Town within fifteen (15) days after the date the assessment first became due, pay and original delinquency penalty of ten dollars ($10.00) or a total of one percent (1%) per day of the amount of assessment due for each day the assessment is delinquent, whichever dollar amount is greater. Every penalty imposed and such interested that accrues, shall become part of the assessment required to be paid. Interest shall accrue on all delinquent assessments until paid.

2. Continued Delinquency
Any business which fails to pay any delinquent assessment, penalty, or interest on or after the next business day of the following assessment due date, shall pay an additional delinquency penalty, over above that provided for in the subsection 1 above, of ten dollars ($10.00) or fifteen percent (15%) of the amount of the assessment, penalties and interest due, whichever is greater.

If the assessment, penalties and interest are not paid within two (2) full remittance periods from the date on which the assessment became delinquent, the Town shall give notice to the business of its intention to initiate a collection action. Written notice shall be deemed given when a copy of the same is enclosed in a sealed envelope with postage thereon fully prepaid and certified in the United States mail and addressed to that address given by the business to the Town. The collection action may be initiated upon lapse of the fifteen (15) days period provided in the notice if all assessments, penalties, and interest are not paid in full within the fifteen (15) day period.

3. Interest
In addition to the penalties imposed, any business who fails to pay any assessment 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, inclusive of penalties, from the date on which the assessment first became delinquent, until paid.

4. Appeal to Mammoth Lakes Tourism
Any business that wishes to contest its Tier classification may appeal its classification to the MLT Appeals Committee. The MLT Appeals Committee is an ad hoc committee of the MLT Board. Details on the appeals process are provided in Appendix 3.

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F. Time and Manner for Collecting Assessments
The MLTBID assessment will be implemented beginning September 1, 2018 and will continue for five (5) years through August 31, 2023. The Town of Mammoth Lakes will be responsible for collecting the assessment (including any delinquencies, penalties and interest) from each tourism business. The assessment will be collected on a monthly basis from those businesses that are assessed a percentage rate; and collected on an annual basis from those businesses that are assessed a fixed amount. The Town shall take all reasonable efforts to collect the assessments from each tourism business. The Town shall forward the assessments, less the two percent (2%) Town Administration Fee, collected to MLT. The Town of Mammoth Lakes will remit payment of MLTBID assessments collected to MLT within thirty (30) days of the close of the collection period as shown on the schedule below. If the deadline for payment of assessments (20
th day of the month) is on a weekend or holiday, the
deadline will be the next available business day.

Action Timing Example
Collection Period Month 1 January 1-31
Month 1 Assessments Due to Town of
Mammoth Lakes
No Later Than Day 20,
Month 2
February 20
Assessments Due Considered Delinquent and
Subject to Penalties and Interest
Day 21, Month 2 February 21
Town of Mammoth Lakes Remits Collected
Assessments to MLT
30 Days After Close of
Collection Period
March 2

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VI. GOVERNANCE
A. Owners’ Association
The Town Council, through adoption of this Management District Plan, has the right, pursuant to Streets and Highways Code §36651, to identify the body that shall implement the proposed program, which shall be the Owners’ Association of the MLTBID as defined in Streets and Highways Code §36612. The Town Council has determined that Mammoth Lakes Tourism will continue to serve as the Owners’ Association for the MLTBID.

The Mammoth Lakes Tourism board of directors will continue to represent the various assessed businesses. The board will include, at a minimum, the following directors:
• 1 director selected by the Town Council
• 1 director representing Mammoth Mountain Ski Area
• 1 director representing the Mammoth Lakes Chamber of Commerce • 2 directors representing assessed lodging businesses
• 1 director representing an assessed retail business
• 1 director representing an assessed restaurant business • 2 directors at-large with an interest in tourism
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 MLT board and certain committees must be held in compliance with the public notice and other requirements of the Brown Act. MLT is also subject to the record keeping and disclosure requirements of the California Public Records Act.

Accordingly, the MLT Board shall publicly report any action taken and the vote or abstention on that action of each member present for the action.

C. Annual Report
MLT shall present an annual report at the end of each year of operation to the Town 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.

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APPENDIX 1 – LAW
*** THIS DOCUMENT IS CURRENT THROUGH THE 2018 SUPPLEMENT *** (ALL 2017 LEGISLATION)

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 businessesin a business district are not taxesfor 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. (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

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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 assessmentsthey may levy and the proper determination ofspecial 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 citiesto 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”

“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.

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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 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 (Chapter 3.5 (commencing with Section 6250) of Division 7 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.

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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”

“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.
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 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.

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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 to be levied, shall not be included in determining whether the petition is signed by property or business owners who will pay more than 50 percent of the total amount of assessments proposed to be levied. (b) The petition of property or business owners required under subdivision (a) shall include a summary of the management district plan. That summary shall include all of the following:
(1) A map showing the boundaries of the district.
(2) Information specifying where the complete management district plan can be obtained. (3) Information specifying that the complete management district plan shall be furnished upon request.
(c) The resolution of intention described in subdivision (a) shall contain all of the following:
(1) A brief description of the proposed improvements, maintenance, and activities, the amount of the proposed assessment, a statement as to whether the assessment will be levied on property or businesses within the district, a statement as to whether bonds will be issued, and a description of the exterior boundaries of the proposed district, which may be made by reference to any plan or map that is on file with the clerk. The 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 sufficient 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, 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 Law of 1989 (Part 6 (commencing with Section 36500)). This part does not prohibit the boundaries of a business assessment district created pursuant to this part to overlap with 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 to this part. (d) The improvements, maintenance, and activities proposed for each year of operation of the district and the maximum cost thereof. If the improvements, maintenance, and activities proposed for each year of operation are the same, a description of the first year’s proposed improvements, maintenance, and activities and a statement that the same improvements, maintenance, and activities are proposed for subsequent years shall satisfy the requirements of this subdivision.
(e) The total annual amount proposed to be 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

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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 his or her 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 exempt 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. (l) In a property-based district, the total amount of all special benefits to be conferred upon the properties located within the property-based district.
(m) In a property-based district, the total amount of general benefits, if any. (n) In a property-based district, a detailed engineer’s report prepared by a registered professional engineer certified by the State of California supporting all assessments contemplated by the management district plan. (o) Any other item or matter required to be incorporated therein by the city council. 36623. Procedure to levy assessment

(a) If a city council proposes to levy a new or increased property assessment, the notice and protest and hearing procedure shall comply with Section 53753 of the Government Code. (b) If a city council proposes to levy a new or increased business assessment, the notice and protest and hearing procedure shall comply with Section 54954.6 of the Government Code, except that notice shall be mailed to the owners of the businesses proposed to be assessed. A protest may be made orally or in writing by any interested person. Every written protest shall be filed with the clerk at or before the time fixed for the public hearing. The city council may waive any irregularity in the form or content of any written protest. A written protest may be withdrawn in writing at any time before the conclusion of the public hearing. Each written protest shall contain a description of the business in which the person subscribing the protest is interested sufficient 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 or the authorized representative. A written protest that does not comply with this section shall not be counted in determining a majority protest. If written protests are received from the owners or authorized representatives of businesses in the proposed 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.

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(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 proposed assessment district shall be reflected in the notice and map recorded pursuant to Section 36627. 36625. Resolution of formation

(a) If the city council, following the public hearing, decides to establish a proposed property and business improvement district, the city council shall adopt a resolution of formation that 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 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.
36626. Resolution establishing district

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If the city council, following the public hearing, desires to establish the proposed property and business improvement district, and the city council has not made changes pursuant to Section 36624, or has made changes that do not substantially change the proposed assessment, the city council shall adopt a resolution establishing the district. The resolution shall contain all of the information specified in Section 36625. 36627. Notice and assessment diagram

Following adoption of the resolution establishing district assessments on properties pursuant to Section 36625 or Section 36626, 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 propertybased 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. 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

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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 any action or proceeding unless the action or proceeding is commenced within 30 days after the resolution levying the assessment is adopted pursuant to Section 36626. Any appeal from a final judgment in an action or proceeding shall be 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 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.

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

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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.
(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

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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 revenues attributable to these parcels shall be refunded to the owners of these parcels or businesses. (c) Upon renewal, a district shall have a term not to exceed 10 years, or, if the district is authorized to issue bonds, until the maximum maturity of those bonds. There is no requirement that the boundaries, assessments, improvements, or 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. (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 mail to the property owner of each parcel or to the owner of each business subject to assessment in the district, as appropriate. The city shall conduct the public hearing not less than 30 days after mailing the notice to the property or business owners. The public hearing shall be held not more than 60 days after the adoption of the resolution of intention. 36671. Refund of remaining revenues upon disestablishment 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.

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APPENDIX 2 – ASSESSED BUSINESSES
Business Name Mailing Address City, State, Zip Type
1111 Forest Trail #1509 2831 Jason Ct Thousand Oaks, CA 91362 Lodging 14 la Vista Blanc
Condominium #14 224 Owens Dr Anaheim, CA 92808 Lodging
165 Old Mammoth Rd Unit
# 87 2523 Beryl st San Diego, CA 92109 Lodging
1849 #103 / Doug Ecklund 117 Arezzo Ct Palm Desert, CA 92211 Lodging 1849 #104/Timothy Willis 5104 Schulmeyer Yreka, CA 96097 Lodging 1849 Condo
#632/P.Taherpour, M.D.
124 N Vignes
Street Los Angeles, CA 90012 Lodging
1849 Management
Corporation P O Box 835 Mammoth Lakes, CA 93546 Lodging 1917 Old Mammoth Rd
Apartments P.O. Box 7776 Mammoth Lakes, CA 93546 Lodging 273 Rainbow Lane #10
2388 Kenilworth
Ave Los Angeles, CA 90039-3042 Lodging
766 Fairway Circle # 766 P.O. Box 223390 Princeville, HI 96722 Lodging 865 Links Way 38 Nighthawk Irvine, CA 92604 Lodging
87 Evergreen P O Box 8142 Mammoth Lakes, CA 93546 Lodging 95 Sanctuary Snowcreek 1227 2nd st Manhattan Beach, CA 90266 Lodging 964 Fairway Circle/Daniel
Pantucci
5439 Whitefox
Drive Rancho Palos Verdes, CA 90275 Lodging
A & J Properties P O Box 2214 Mammoth Lakes, CA 93546 Lodging A Mammoth Undertaking
1752 N Serrano
Ave. #104 Los Angeles, CA 90027 Lodging
Aaron Ross 309 Calle Pueblo San Clemente, CA 92672 Lodging ACQ Enterprises
2854 Rancho Rio
Chico Carlsbad, CA 92009 Lodging
Adelbert Carlen 2158 Venice Dr. South Lake Tahoe, CA 96150 Lodging Adventure In Camping,
Mammoth, Inc P O Box 1809 Rocklin, CA 95677 Lodging
Adventure Rental
1672 Campbell
Road Covington, GA 30014 Lodging
A-Frame Fine Wines &
Spirits POB 3327 Mammoth Lakes, CA 93546 Retail
AFrame JK
2873 South
Corning St Los Angeles, CA 90034 Lodging
Aitken Rental
27906
Goldenridge Ln. San Juan Capistro, CA 92675 Lodging
Alan & Kerstin Litvak -
Chamonix 11076 Vare CT Moorpark, CA 93021 Lodging
Alejandra Mabry
6882 Presidente
Dr Huntington Beach, CA 92648 Lodging
Aleksandr Krol
8740 White Oak
Ave Sherwood Forrest, CA 91325 Lodging

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Alice Baum
3204 Camino
Calandria Thousand Oaks, CA 91360 Lodging
Alpenhof Lodge P O Box 1157 Mammoth Lakes, CA 93546 Lodging Alpine Paint Of Mammoth P O Box 7522 Mammoth Lakes, CA 93546 Retail Alpine Sports Outfitters P.O. Box 2247 Mammoth Lakes, CA 93546 Retail AM Retail Group, Inc
Attn Tax Dept
4314 Brooklyn Park, MN 55428 Retail
Amsbry Consulting LLC
1006 N Oakland
Ave. Pasadena, CA 91104 Lodging
Anchor Capital, Inc P O Box 3788 Mammoth Lakes, CA 93546 Lodging Andrea Schotz P.O. Box 321 Mammoth Lakes, CA 93546 Lodging Another T-Shirt Shop P O Box 8887 Mammoth Lakes, CA 93546 Retail Anthony Robusto 1325 Del Mar Laguna Beach, California 92651 Lodging Anthony Vuoso 3648 Vigilance Dr. Rancho Palos Verdes, CA 90275 Lodging Anything Goes Fine
Catering P.O. Box 1492 Mammoth Lakes, CA 93546 Restaurant Armen Norhadian
100 W Broadway
#950 Glendale, CA 91210 Lodging
Arrowhead #6 / Schreiber
2325 Cinton Ave
#123 Calexico, CA 92231 Lodging
Aspen Creek #126 / Imoto 650 Sidney Pasadena, CA 91107 Lodging Aspen Creek #24/Gail &
Richard Moore
1435 N Foothill
Road Ojai, CA 93023 Lodging
Audio Republic (Retail)
142 Winddrift
Circle Crowley Lake, CA 93546 Retail
Austria Hof Slopeside
Rental Services P O Box 607 Mammoth Lakes, CA 93546 Lodging Badmand Holdings LLC P.O. Box 6255 Pahrump, NV 89041 Lodging Baker Charles B & Darlyn L
4112 Cabernet
Drive Bakersfield, CA 93306 Lodging
Barnes Apartments 309 Indian Trail Mountainside, NJ 7092 Lodging Baron Resort Properties
2125 Sacramento
St Bakersfield, CA 93305 Lodging
Base Camp Cafe, Llc P.O. Box 7887 Mammoth Lakes, CA 93546 Retail Bates Family Rental
27353 Red
Ironbark Dr. Valley Center, CA 92082 Lodging
Bear Creek Pizza Den Flight
Inc P.O. Box 2249 Mammoth Lakes, CA 93546 Restaurant
Bear Cub Condo 1567 Eden Ct. San Marcos, CA 92078 Lodging Bear In Mind Carvings P.O. Box 8841 Mammoth Lakes, CA 93546 Retail Ben & Jerry's Scoop
Mountain, Inc
#224 - P O Box
100 P M B 346 Rd Mammoth Lakes, CA 93546 Retail
Bentz Property P.O. Box 5391 Bakersfield, CA 93388 Lodging Best Western High Sierra
Hotel Jay Bhara P O Box 390 Mammoth Lakes, CA 93546 Lodging Bigwood #106 / Stacie
Tanner P.O. Box 1964 Mammoth Lakes, CA 93546 Lodging

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Bigwood #108/Jeffrey
Barton 223-4th Street Seal Beach, CA 90740 Lodging
Bigwood #129/Joseph
Lodinsky
1854 Upper
Scenic drive Felton, CA 95018 Lodging
Bigwood #69 / Kymberly
Cannon Elite Mamm
#B - 1803
Huntington Lane Redondo Beach, CA 90278 Lodging
Bigwood 10/Sherman
Chamonix #6 P.O. Box 69 Mammoth Lakes, CA 93546 Lodging Bigwood 99 / Howard
Gollay
6372 Royal Grove
Dr. Huntington Beach, CA 92648 Lodging
Bigwood Enterprises #19 444 E. 6th ave Escondido, CA 92025 Lodging Bill Regan 5808 Minaret Rd
#14
#14 - 1508 Via
Lazo Palos Verdes Peninsu, CA 90274 Lodging
Black Doubt Brewing Co.

LLC P.O. Box 3642 Mammoth Lakes, CA 93546 Retail
Black Tie Mammoth Black
Tie Ski Rentals P.O. Box 860 Mammoth Lakes, CA 93546 Retail Black Velvet Coffee P.O. Box 7120 Mammoth Lakes, CA 93546 Retail Bleu P.O. Box 1528 Mammoth Lakes, CA 93546 Retail
Bob & Bita Klein / Altis #66 27 Boulder View Irvine, CA 92603 Lodging Bob & Ellen Farewell /
Bridges #108 1601 Grandview Glendale, CA 91201-1205 Lodging Booky Joint Them Heavy
People, Inc. P.O. Box 3639 Mammoth Lakes, CA 93546 Retail Bracken Simmons Condo
Rental
29831 Monarch
Dr San Juan Capistrano, CA 92675 Lodging
Brad Kraus / Woodlands
#20 2140 Pisani Place Venice, CA 902914821 Lodging
Bradley Howard Sunshine
Villas #67 1819 W Olive Ave Burbank, CA 91506 Lodging
Bradley O. Chapman P.O. Box 2051 La Mesa, CA 91943 Lodging Breakfast Club P O Box 7556 Mammoth Lakes, CA 93546 Restaurant Brian Shockley / La
Residence #P8
15341 Iron
Canyon Santa Clarita, CA 91387 Lodging
Brian's Bicycles P O Box 3153 Mammoth Lakes, CA 93546 Retail Bridges Unit #110 Buxton
Family Partners 81632 Vinedo Rd Trabuco Canyon, CA 92679 Lodging Bryce Walder 24332 De Leon Dana Point, CA 92629 Lodging Buganko Rentals P O Box 8042 Mammoth Lakes, CA 93546 Lodging Burgers Restaurant P.O. Box 1611 Mammoth Lakes, CA 93546 Restaurant Busy Beez General Store P O Box 2249 Mammoth Lakes, CA 93546 Retail Butler Family Trust /
Winterset 16
P.O. Box 7000-
641 Redondo Beach, CA 90277-8710 Lodging
Caesar Berger
23679 Calabasas
Rd #626 Calabasas, CA 91302 Lodging
Cafe 203 P O Box 390 Mammoth Lakes, CA 93546 Restaurant

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Caisley & Lloyd / Grayfox
#4
P.O. Box 100 - P
M B #141 Mammoth Lakes, CA 93546 Lodging
California Craft Brewers
Association P.O. Box 807 Sacramento, CA 95812 Retail
Candace Rieder P.O. Box 8803 Mammoth Lakes, CA 93546 Lodging Carl Schulze
4748 S. La Villa
Marina M Marina Del Rey, CA 90292 Lodging
Carl's Junior
Ste A - 119 Mac
Iver Bishop, CA 93514 Restaurant
Carlson Partnership, Llc 9292 Activity Rd. San Diego, CA 92126 Lodging Carol Dalton Grand Sierra
#1311 & Westin 6 Oak Tree Dr. Newport Beach, CA 92660 Lodging Carrie & Garry James
40 Coronado
Pointe Laguna Nigel, CA 92677 Lodging
Carroll Family Trust
21414 Talisman
St. Torrance, CA 90503 Lodging
Casa Mammoth SP, LLC 3212 Broad St. Newport Beach, CA 92663 Lodging Casablanca Investments
Horizons 4#165 &
26650 The Old
Road #300 Valencia, CA 91381 Lodging
Casey O'Neill P.O. Box 9094 Mammoth Lakes, CA 93546 Lodging Caskey Family Trust
27182 Hidden
Trails Road Laguna Hills, CA 92653 Lodging
Cee Vue Corp
3282 Paseo
Gallita San Clemente, CA 92672 Lodging
Center St. Shell
C/O 1274 N Main
St Bishop, CA 93514 Retail
Central Reservations Of
Mammoth P O Box 7338 Mammoth Lakes, CA 93546 Lodging
Chair 14 Llc / James Moore
Sierra Park V
#229 - 100 E
Thousand Oaks Bl Thousand Oaks, CA 91360 Lodging
Chamonix #13 / Jonathan
Jennings
5937 Armaga
Spring Rd. Unit A Rancho Palos Verdes, CA 90275 Lodging Chamonix #26 / Nocero
4941 Calle El
Torro La Verne, CA 91750 Lodging
Chamonix #3 / Nancy
Obremski 21672 Lanar Mission Viejo, CA 92692 Lodging
Chamonix #59 3924 6th Ave. Los Angeles, CA 90008 Lodging Chamonix #80 427 8th St. Apt. B Hermosa Beach, CA 90254 Lodging Chamonix #83/Korman
Family Trust
19400 Olivos
Drive Tarzana, CA 91356 Lodging
Chamonix 68
1463 Andalusian
Drive Norco, CA 92860 Lodging
Chamonix 90
2025 Roadrunner
Ave Thousand Oaks, CA 91320 Lodging
Chamonix Condos
20411 Regal
Circle Huntington Beach, CA 92646 Lodging
Charles Cockey/Robert
Richey 2331 Cliff Drive Newport Beach, CA 92663 Lodging

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MLTBID Management District Plan 33
April 16, 2018March 29, 2023
Chateau De Montagne #1 /
Lynda & Richard
3644 San Pasqual
St Pasadena, CA 91107 Lodging
Chateau De Montagne #16
/ Timothy Angle 800 Rideout Way Fullerton, CA 92835 Lodging Chateau De Montagne #3 /
Frank Sumi
712 Double Tree
Lane Long Beach, CA 90815 Lodging
Chateau Door 12/Jennings
33501 Sea Bright
DR Dana Point, CA 92624 Lodging
Chateau Sans Nom # 13 /
Yu & Chung 869 Holladay Way Monterey Park, CA 91754 Lodging Chateau Sans Nom #29 1704 Wendy Way Manhatten Beach, CA 90266 Lodging Chateau Sans Nom #4 /
Gary Fasola
#2903 - 4240 Lost
Hills Rd Calabasas Hills, CA 91301 Lodging
Chateau Sans Nom #9 /
Marble
10223 Dutch Iris
Dr Bakersfield, CA 93311 Lodging
Chateau Sierra #57 / Carel
& Mary Otte
4261
Commonwealth
Ave La Canada, CA 91011 Lodging
Chato 400 E Dyer Rd Santa Ana, CA 92707 Retail
Chelsea Rental PO Box 1343 Mammoth Lakes, CA 93546 Lodging Chez Mammoth
807 Superba
Avenue Venice, CA 90291 Lodging
Chris & Elisa Nagle 1519 W. 10th St. San Pedro, CA 90732 Lodging Chris & Rose Rosas 330 Capitan St. Newbury Park, CA 91370 Lodging Chris Hansen 12 Collingwood Aliso Viejo, CA 92656 Lodging Christian Norman 3123 Barry Ave. Los Angeles, CA 90066 Lodging Christian Pondella
Photography P O Box 150 Mammoth Lakes, CA 93546 retail
Christine Broadhurst 677 17th Street Manhattan Beach, CA 90266 Lodging Christopher McAbery
11728 Darlington
ave #7 Los Angeles, CA 90049 Lodging
Cinnamon Bear Inn Inc
7 Little Comfort
Rd Savannah, GA 31411 Lodging
City Loan Corp
1706 Blossom
Lane Unit B Redondo Beach, CA 90278 Lodging
Cj's Grill P.O. Box 8809 Mammoth Lakes, CA 93546 Restaurant Clare-White-McDonald 630 Nardito Ln. Solana Beach, CA 92075 Lodging Clausen-HSU Rentals 5077 Lynch Ct. Carlsbad, CA 92008 Lodging Clear Creek RD 1517 / Ann
Tro
2230 Camino Del
Rosario Santa Barbara, CA 93108 Lodging
Clocktower Cellar P O Box 1157 Mammoth Lakes, CA 93546 Restaurant Clyde & Susan Kendzierski 3501 E. Broadway Long Beach, CA 90803 Lodging Colleen's Cabin
2339 Galloway
Ave. Bishop, CA 93514 Retail
Command Performance Ski
Rental P O Box 2609 Mammoth Lakes, CA 93546 Retail

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MLTBID Management District Plan 34
April 16, 2018March 29, 2023
Conestoga #106 / Kathleen
Kunz 9950 Halifax St. Ventura, CA 93004 Lodging
Conestoga #108/Kent
Bodin P O Box 6741 Ventura, CA 930069741 Lodging
Conestoga Condominiums
#114
1349 Fitzgerald
Rd. Simi Valley, CA 93065 Lodging
Conestoga Unit
#107/Jeffrey Nelson P.O. Box 8568 Mammoth Lakes, CA 93546 Lodging Cori & Bob Davenport 801 Greentree Rd Pacific Palisades, CA 90272 Lodging Country Liquor Red Fir
Road, Llc P.O. Box 8175 Mammoth Lakes, CA 93546 Retail
Courchevel #23 / Brachfeld 30 Calle Viveza San Clemente, CA 92673 Lodging Courchevel #3 / Nile
Rightmire 34 Finca San Clemente, CA 92672 Lodging
Courchevel #38 / Winter
Escape 9055 Mustang Rd Rancho Cucamonga, CA 91701 Lodging Courtney Keppelman
237 Woodland
Dr. Laguna Beach, CA 92651 Lodging
Craig Knoblock 623 Sierra St. El Segundo, CA 90245 Lodging Crestview #10 Allen
Cintron 35 Oak View Dr Aliso Viejo, CA 92656 Lodging
Crestview #45 Brian
Enright
2537 Clearview
Ave Ventura, CA 93001 Lodging
Crestview #52/M.

Tashima, Llc.
24621 Wayman
Street Newhall, CA 91321 Lodging
Crestview #62/Atkins 1996
Trust
22311
Clearbrook Mission Viejo, CA 92692 Lodging
Crestview Condominiums
#1/Mason Jar Prop
3133 Garden
Avenue Los Angeles, CA 90039 Lodging
Crestview Condos #9 /
Vera Quinlan
27847 Bloomfield
Court Valencia, CA 91354 Lodging
Crockett, David H. P O Box 1218 Mammoth Lakes, CA 93546 Lodging Croson Rental
18913 SE 46th
Way Issaquah, WA 98027 Lodging
Crystal Crag Lodge 54 Creek Rd." Fairfax, CA 94930 Lodging Cyndi McGonigal, IBC P.O. Box 1324 Mammoth Lakes, CA 93546 Retail D&L Four Boys, LLC 223 Condessa Ct. Oceanside, CA 92057 Lodging Dale Knott & Romi SkolnikKnott309 North Acacia
Avenue Solana Beach, CA 92075 Lodging
Dan Abrams
1027 1/2 Abbot
Kinney Venice, CA 90291 Lodging
Dan Larson
1452 Caminito
Solidago La Jolla, CA 92037 Lodging
Dan Singer / Winterset #25
16581 E Ember
Glen Rd. Hacienda Heights, CA 91745 Lodging
Daniel & Louisa Bir 11 67th place Long Beach, CA 90803 Lodging

Page 428 of 464 ends

MLTBID Management District Plan 35
April 16, 2018March 29, 2023
Daniel Kass
12042 SE
Sunnyside Rd
#337 Clackamas, OR 97015 Lodging
Daniel Neiman
22287
Mulholland Hwy
#245 Calabasas, CA 91302 Lodging
Daniela Casey PO BOX 1680 Ojai, CA 93024 Lodging
David & Amy Short
3980 Leighton
Point Road Calabasas, CA 91301 Lodging
David Amstutz
12052 Aragon
Springs Ave. Las Vegas, NV 89138 Lodging
David And Darlene Inman
300 Lazy Creek
Loop Ingram, TX 78025 Lodging
David Diller P.O. Box 1701 Kernville, CA 93238 Lodging
David Ham
4303 Sea Bright
Dr. Carlsbad, CA 92008 Lodging
David Margolin PO Box 301 Laguna Beach, CA 92652 Lodging David Meck
10219 Hawthorne
Blvd Inglewood, CA 90304 Lodging
David Palombo /
Snowcreek #37
1800 Marengo
Ave So. Pasadena, CA 91030 Lodging
David Randall / Wildflower
#47 10763 Lurie Place Northridge, CA 91326 Lodging
Davison St. Guest House 333 9th St Del Mar, CA 92014 Lodging DBA Mammoth Brewing
Company P.O. Box 611 Mammoth Lakes, CA 93546 Retail
DBA Mammoth Fun Shop
P.O. Box 100 PMB
362 Mammoth Lakes, CA 93546 Retail
Delicious Kitchen P.O. Box 7723 Mammoth Lakes, CA 93546 Retail Denise Trentham 256 Hawk Lane Palmdale, CA 93551 Lodging Dennis Wadley
120 Eagle Rock
Ave. Othard, CA 93035 Lodging
DePalma Holdings, Inc. P O Box 7460 Mammoth Lakes, CA 93546 Lodging Derek Frank P.O. Box 3089 Greenwood Village, CO 80155-3089 Lodging Discovery 4 #120/Steve
Piurkowsky 198 Parkside Dr Simi Valley, CA 93065 Lodging Discovery 4 #130 / Karen
Wechsung
11336 E.

Turquoise Circle Dewey, AZ 86327 Lodging
Discovery 4 #134/Matthew
Harwich
270 N. Orange
Grove Blvd Pasadena, CA 91103 Lodging
Discovery 4 #145/Maureen
McCall
15 North Wilson
Lane Wantage, NJ 7461 Lodging
Discovery 4 #149 /
Renfrow
28225 Langside
Ave. Canyon Country, CA 91351 Lodging
Discovery 4 Condominium
Complex
6181 Country
View DR Yorba Linda, CA 92886 Lodging
DIY Home Center
Ste 210 - 20525
Nordhoff St Chatsworth, CA 913116100 Retail

Page 429 of 464 ends

MLTBID Management District Plan 36
April 16, 2018March 29, 2023
Doll House Chalet
11208 Homedale
St Los Angeles, CA 90049 Lodging
Dominic and Barbara
Eyherabide
6601 Uplands of
the Kern Dr. Bakersfield, CA 93308 Lodging
Domino's Pizza P O Box 938 La Puente, CA 917470938 Restaurant Donald Domonoske
17222 Chapparal
Lane Huntington Beach, CA 92649 Lodging
Donlyn Company / Grayfox
#5
13104 Nimrod
Place Los Angeles, CA 90049 Lodging
Dorothy Leyen P.O. Box 7654 Mammoth Lakes, CA 93546 Lodging E.B.M.L. Corp. P O Box 33 Mammoth Lakes, CA 93546 Retail Edelweiss Lodge P O Box 1986 Mammoth Lakes, CA 93546 Lodging Edward & Melanie Cornejo PO Box 11240 Costa Mesa, CA 92627 Lodging Edward Jones
13708 Braeswood
Terrace El Cajon, CA 92021 Lodging
Edward Zimmerman P.O. Box 803 Spring Valley, CA 91976 Lodging Elevation EscapeLA Tours
& Team Housing P.O. Box 2904 Mammoth Lakes, CA 93546 Lodging Elevation Soap Company
P.O. Box 100 PMB
196 Mammoth Lakes, CA 93546 Retail
Elliott Properties P O Box 1487 Mammoth Lakes, CA 93546 Lodging EME Associates
30644 Via La
Cresta Rancho Palos Verdes, CA 90275 Lodging
Ensignal, Inc.
800 E. 1st St. STE
410 Wichita, KS 67202 Retail
Equity Villa Fund, LP
1220 Rosecrans
Street San Diego, California 92106 Lodging
Eric & Katherine Hubner 601 Lucerne Ave Placentia, CA 92870 Lodging Eric Eppolito
24755 Brachen
Lane Stevenson Ranch, CA 91381 Lodging
Eric Johnson 2402 Allred St. Lakewood, CA 90712 Lodging Eric Larsen
28820 Willow
Tree Ct Santa Clarita, CA 91390 Lodging
Eric Rex & Anja Wilms /
Sherwin Villas #
2425 Moonlight
Glen Escondido, CA 92026 Lodging
Erik Caso 565 Hermes Ave. Leucadia, CA 92024 Lodging
Erik Sellfors
5775 E. Los
Angeles Ave.

Suite 222 Simi Valley, CA 93063 Lodging
Espazio II P O Box 1430 Mammoth Lakes, CA 93546 Retail
Eva Grace
12295 Melbourne
Dr. Rancho Cucamonga, CA 91739 Lodging
Ezra Ezban
#212 - Shl 2665
30th St Santa Monica, CA 90405 Lodging
Fabian & Linda Proano
3715 Via
Palamino Palos Verde Estates, CA 90274 Lodging

Page 430 of 464 ends

MLTBID Management District Plan 37
April 16, 2018March 29, 2023
Feldman Clifford R &
Verder Tina B
4018 Rock
Hampton Drive Tarzana, CA 91356 Lodging
Fireside #304 / Robert
Szpila
305 Calle Neb
Lina San Clemente, CA 92672 Lodging
Fireside #314/Carine
Vanclooster
2740 Argonauta
Street Carlsbad, CA 92009 Lodging
Fireside Condo #303 6440 Hanna Ave. Woodland Hills, CA 91303 Lodging First Street Leather
Mammoth LLC P.O. Box 264 Los Olivos, CA 93441 Retail
Fleming Trust
9021 Mustang
Rd. Alta Loma, CA 91701 Lodging
Food Cashe Cafe P. O. Box 498 Mammoth Lakes, CA 93546 Restaurant Footloose, Inc. P O Box 1929 Mammoth Lakes, CA 93546 Retail Forest Creek #18 / Andrew
Jones 170 Surf St. Pismo Beach, CA 93449 Lodging
Forest Meadows
#11/Riese, Robert 721 Calle Brisa San Clemente, CA 92673 Lodging Four Season Solstice 24
5715 Spring Oak
Dr Los Angeles, CA 90068 Lodging
Frank Vedres Living Trust
#10 - 4
Lighthouse St. Marina Del Rey, CA 90292 Lodging
Fst Mdws 15/Advent Prpty
Mmgt Dba Advent
213 - 4603
Mission Blvd
Suite San Diego, CA 92109 Lodging
G T Properties P O Box 541 Mammoth Lakes, CA 93546 Lodging Gail and Rob Thalmann 1833 262nd SW Lomita, CA 90717 Lodging Gail Uebersetzig 1506 Linda Street Fallbrook, CA 92028 Lodging Garden of Eat'n P.O. Box 1863 Mammoth Lakes, CA 93546 Retail Garry Oye P.O. Box 292 Mammoth Lakes, CA 93546 Lodging
Gary Reitman P.O. Box 191011 Boise, ID 83719 Lodging
Gary Shultz Apartments P O Box 9397 Mammoth Lakes, CA 93546 Lodging Get Outdoors 365 P.O. Box 9044 Mammoth Lakes, CA 93546 Retail Giovanni's Restaurant &
Lounge P.O. Box 3955 Mammoth Lakes, CA 93546 Restaurant Gomez's Restaurant &
Cantina Black Diamo P.O. Box 2885 Mammoth Lakes, CA 93546 Retail Good Life Cafe P O Box 81 Mammoth Lakes, CA 93546 Restaurant Gordon Khoo / Summit #9
Apt A - 136 21st
St Costa Mesa, CA 92627 Lodging
Graeff, Caroline 1812 Walnut Ave. Manhatthan Beach, CA 90266 Lodging Grand Havens / TCC
Ennterprise Inc.

PO Box 100 PMB
#558 Mammoth Lakes, CA 93546 Lodging
Grand Mammoth Resorts P.O. Box 408 Mammoth Lakes, CA 93546 Lodging Grand Sierra # 2923 /
Mammoth Renters
18340 Yorba
Linda Blvd. Yorba Linda, CA 92886 Lodging
Grand Sierra #1207 / Brad
Hunter P.O. Box 90913 San Diego, CA 92169 Lodging

Page 431 of 464 ends

MLTBID Management District Plan 38
April 16, 2018March 29, 2023
Grand Sierra #1328 /
Nadine Brunner
4627 Ocean Blvd.
#414 San Diego, CA 92109 Lodging
Grand Sierra Lodge / Mari
Brill The Bril 5359 Calle Vista San Diego, CA 92109 Lodging Grand Sierra Lodge Unit
#1506 27236 Delemos Mission Viejo, CA 92692 Lodging
Grant Gold
302 Avenida
Presidio San Clemente, CA 92672 Lodging
Graphic Conclusions P O Box 999 Mammoth Lakes, CA 93546 Retail Gray Eagle #5 / Kozak
654 Hymettus
Ave Encinitas, CA 92024 Lodging
Grayfox #2 / Jennifer Oliak 445 26th St Manhattan Beach, CA 90266 Lodging Grayfox #6/Karen Mitchell
10933 Escollera
Circle Camarillo, CA 93012 Lodging
Greg Curiel 113 Dolphin Ave. Seal Beach, CA 90740 Lodging Greg Weaver
17246 Panadero
Ct. Bakersfield, CA 93314 Lodging
Gregg & Sue Seidel
134 Manhattan
Ave. Hermosa Beach, CA 90254 Lodging
Gregory Knoll / San Sierra
#27 328 9th Street Manhattan Beach, CA 90266 Lodging
GSAM
5155 W.

Rosecrans Ave.
#238 Hawthorne, CA 90250 Lodging
Hans & Esperanza Keifer
11716 Babbitt
ave Granada Hills, CA 91344 Lodging
Harer Vacation Rentals
144 Stanislaus
Ave. Ventura, CA 93004 Lodging
Hathaway Family Trust
14818 Hartsook
St Sherman Oaks, CA 91403 Lodging
Helios #5 South / John
Stangl
3959
Crownhaven Ct Newbury Park, CA 91320 Lodging
Helios 7N Mammoth Wave
Properties, Llc 3414 Grand Ave Claremont, CA 91711 Lodging Helios Eleven
630 W. 6th St
#104 Los Angeles, CA 90017 Lodging
Herman Roethel
5163 Melbourne
Dr Cypress, CA 90630 Lodging
Hidden Valley #132/Diana
Mausser 1020 Loma Dr Hermosa Beach, CA 90254 Lodging
Hidden Valley #14 / Ronald
Slavick
1399 E Versailles
Ct Boise, ID 83706 Lodging
Hidden Valley #17
3615 S. Carolina
St. #1 San Pedro, CA 90731 Lodging
Hidden Valley #39 / Greg
Stone 69 McNeil Ave Encinitas, CA 92024 Lodging
Hidden Valley Chalet
499 West Walnut
St. Pasadena, CA 91103 Lodging

Page 432 of 464 ends

MLTBID Management District Plan 39
April 16, 2018March 29, 2023
Hidden Valley Condos
#135 / Steve Gibbs PO Box 3662 Santa Barbara, CA 93130-3662 Lodging Hidden Valley Vill. #20 /
Charles McDona 4621 Milne Dr Torrance, CA 90505 Lodging Hidden Vly #26/Latshaw 6507 Gross Ave West Hills, CA 91307 Lodging Higerd Properties P.O. Box 2535 Mammoth Lakes, CA 93546 Lodging High Country LumberRetail & Install 444 S Main St Bishop, CA 93514 Retail High Country Management
& Resv. P O Box 7338 Mammoth Lakes, CA 93546 Lodging
Hill Street
Associates/Duplex P O Box 1462 Mammoth Lakes, CA 93546 Lodging Hinkle Robert & Rebecca L
356 Cumberland
Rd. Glendale, CA 91202 Lodging
Holiday Haus Holiday
Haus, Llc
P.O. Box 100,
Pmb 170 Mammoth Lakes, CA 93546 Lodging
Horizons 4 #106 / Robert J.

Crosby
1720 Shoemaker
Rd. Riverside, CA 92506 Lodging
Horizons 4 #110/John
Yasko 2131 Santiago Dr. Newport Beach, CA 92660 Lodging Horizons 4 #112/Glenn
Overley 330 Borchard Dr Ventura, CA 93003 Lodging
Horizons 4 #150 / Rona &
Rod Billman 1820 Nowak Ave. Thousand Oaks, CA 91360 Lodging Horizons 4 #158/Rob and
Joan Ravenstine
10765 Owens
Place Tujunga, CA 91042 Lodging
Horizons IV #180 / Kevin
Bialas
10220 Dupage
Ave Las Vegas, NV 89135 Lodging
Horizons IV #186 / Richard
Barkley, Jr. 420 Via El Chico Redondo Beach, CA 90277 Lodging Household Services DBA
Chucks Firewood P.O. Box 7205 Mammoth Lakes, CA 93546 Retail Ian Cook
24810 Avenida
Presidio Valencia, CA 91355 Lodging
In Contrast P.O. Box 8579 Mammoth Lakes, CA 93546 Retail Innsbruck Lodge P O Box 758 Mammoth Lakes, CA 93546 Lodging International Ski Dev. Inc. P.O. Box 607 Mammoth Lakes, CA 93546 Retail Inyo Recreation California
Land Manageme 675 Gilman St. Palo Alto, CA 94301 Lodging Irene & Ned Sasaki
3900 Long Beach
Blvd. Long Beach, CA 90807 Lodging
J and J Enterprises 3110 Cribbs Ct. Placerville, CA 95667 Lodging James & Elizabeth Imlay
26595 Avenue
Deseo Mission Viejo, CA 92691 Lodging
James Cox P.O. Box 2865 Camarillo, CA 93011 Lodging
Jamie Bewernitz 47 Calvados Newport Coast, CA 92657 Lodging Jana Swimmer 1719 Maple St Santa Monica, CA 90405 Lodging

Page 433 of 464 ends

MLTBID Management District Plan 40
April 16, 2018March 29, 2023
Jane Thompson
166 1/2 Argonne
Ave Long Beach, CA 90803 Lodging
Janice Gray Duplex P O Box 464 Mammoth Lakes, CA 93546 Lodging Janis Richardson P.O. Box 1431 Mammoth Lakes, CA 93546 Lodging Jeff Hansen P.O. Box 2561 Mammoth Lakes, CA 93546 Lodging Jeff Williams Renovations,
LLC 3419 N 27th St. Tacoma, WA 98407 Lodging
Jeffrey Miles
762 California
Ave Venice, CA 90291 Lodging
Jeffrey R Alger & Laurel A
Leach
15746 Addison
Street Encino, CA 91436 Lodging
Jennifer and Craig Burrows P.O. Box 7442 Mammoth Lakes, CA 93546 Lodging Jennings Conner LLC 28 Foxboro Irvine, CA 92614 Lodging Jeremiah Stepan
13031 Villosa Pl.
#422 Playa Vista, CA 90094 Lodging
Jim Day SPv74 443 Arden Dr. Encinitas Dr., CA 92024 Lodging Jimmy's Taverna P.O. Box 918 Mammoth Lakes, CA 93546 Retail JJK Vacations
14004 Mango
Drive Del Mar, CA 92014 Lodging
JK Leonard 17441 Frans Lane Huntington Beach, CA 92649 Lodging Joe Coito 3895 Sterrett Ave Santa Barbara, CA 93110 Lodging John & Barbara Cambon PO Box 7296 Rancho Santa Fe, CA 92067 Lodging John & Kristin Thomas 425 31st Street Hermosa Beach, CA 90254 Lodging John Krach
2046 Paramount
Dr. Los Angeles, CA 90068 Lodging
John L Duenes
28771 Via Los
Arboles San Juan Capistrano, CA 92675 Lodging
John Otsuki
12323 Split Rein
Dr. Rancho Cucamonga, CA 91739 Lodging
John Rubacher P.O. Box 14642 Van Nuys, CA 91409 Lodging John-Paul Beeghly 40 Bluejay Irvine, CA 92604 Lodging
John's Pizza Works J & L
Mueller Enterpr P O Box 3088 Mammoth Lakes, CA 93546 Restaurant Jon & Penny Fosheim
4 Corporate
Plaza Dr. #250 Newport Beach, CA 92660 Lodging
Joseph R. & Jana L. Sweet
13111 Solario
Lane Bakersfield, CA 93306 Lodging
Joy & Scott Ross 3615 Deauvilla Ct. Calabasas, CA 91302 Lodging Judith Schwartzkopf 109 Appleton Ca Crowley Lake, CA 93546 Lodging Julie Jaegers
2464 Old Nadeau
Rd. Palmdale, CA 93550 Lodging
Juniper 13 Associates
4911 Genesta
Ave. Encino, CA 91316 Lodging
Juniper Spring Lodge #412 31 Urey Court Irvine, CA 92617 Lodging Juniper Springs #231 / Jayd
Swendseid
91 Camarillo
Drive Camarillo, CA 93010 Lodging

Page 434 of 464 ends

MLTBID Management District Plan 41
April 16, 2018March 29, 2023
Justin Wen / Pei-Ching Ling
245 W. Garvey
Ave #173 Monterey Park, CA 91754-9998 Lodging
Karen Beatty / Sunshine
Village #122 1801 Rhodes St Hermosa Beach, CA 90254 Lodging Karen McCoy 787 Rome Dr. Bishop, CA 93514 Lodging
Karen Mullen Czechowski
13751 Shoal
Summit Dr San Diego, CA 92128 Lodging
Karl and Heather Anderson P.O. Box 294 Mammoth Lakes, CA 93546 Lodging Karla Mendelson 408 5th St. Manhattan Beach, CA 90266 Lodging Kar-Lea Holdings, LLC P.O. Box 3003 Dillon, CO 80435 Lodging Kates, Joanne 64 Lazy Gln Snowmass, CO 81654 Lodging
Kathleen Brahm
28 Portmarnoch
Ct. Coto de Caza, CA 92679 Lodging
Kathleen Goldstein
67 Crest Road
East Rolling Hills, CA 90274 Lodging
Keith Bewick
4009 Ventura
Canyon Ave. Sherman Oaks, CA 91423 Lodging
Keith Kyle / Bigwood P67 423 25th St Hermosa Beach, CA 90254 Lodging Kelly Gregory & Bambi
7990 Deerfield
Street San Diego, CA 92120 Lodging
Kenneth Lehmer
7544 Navigator
Circle Carlsbad, CA 92011 Lodging
Kerbrat / Upton
4 Glastonbury
Place Laguna Niguel, CA 92677 Lodging
Kermode Family Trust
1149 Country
Club Dr. Minden, NV 89423-8855 Lodging
Kevin & Maria Cobb 2549 E. Bluff Dr. Newport Beach, CA 92660 Lodging Kevin Grandalski
1317 N. San
Fernando Blvd
#181 Burbank, CA 91504 Lodging
Kevin Harness 2555 Loma Ave S. El Monte, CA 91733 Lodging Kevin Keating / Solstice
#14
7305 Cypress Run
Drive Las Vegas, NV 89131 Lodging
Kevin McBride Apartments P O Box 192 Mammoth Lakes, CA 93546 Lodging Kevin T. Hartigan 28 West Main st. Ventura, CA 93001 Lodging Kirk Schaubmayer
Properties P.O. Box 169 Mammoth Lakes, CA 93546 Lodging Kirk Wooldridge P.O. Box 10926 South Lake Tahoe, CA 96158 Lodging Kittredge Sports P O Box 598 Mammoth Lakes, CA 93546 Retail Kiwi Campbell Rentals LLC
22287
Mulholland Hwy
Unit 245 Calabasas, CA 91302 Lodging
Krystal V E 307/Johnson
249 South
Harvard Bl #309 Los Angeles, CA 90004 Lodging
Krystal Villa East # 105 /
Jaeger
27145
Pueblonuevo Mission Viejo, CA 92691 Lodging

Page 435 of 464 ends

MLTBID Management District Plan 42
April 16, 2018March 29, 2023
Krystal Villa East # 225 /
Rhyne
16402 Whittier
Lane Huntington Beach, CA 92647 Lodging
Krystal Villa East #425 /
Burkholder 17808 Candia Ct. Granada Hills, CA 91344-1559 Lodging KS Crawford Properties,
INC P.O. Box 313 Clifton, TX 76634 Lodging
Kubiske Family Trust 750 S B St Oxnard, CA 93030 Lodging KWRE
5775 Los Angeles
Ave #117 Simi Valley, CA 93063 Lodging
L S C C Mammoth
Property/M.S.T.H. #19
807 Angelus
Place Venice, CA 90291 Lodging
La Residence 4 #29 /
Jimmy Lee
14904 New Vista
Place Hacienda Heights, CA 91745 Lodging
La Residence 4 #N4 /
Arthur Luedeke
45940 Classic
Way Temecula, CA 92592 Lodging
La Residence IV # L-6 /
Eddleman 2205 Hillsbury Rd Westlake Village, CA 91361 Lodging La Residence IV #0-8 /
Henry Grady 7721 Airport Blvd Los Angeles, CA 90045 Lodging La Residence IV / Zachary
Knorr
1825 N Kingsley
dr #206 Los Angles, Californa 90027 Lodging
La Vista Blanc #21 /
Zachary Schorr
12100 Wilshire
Boulevard, Suite
1050 Los Angeles, CA 90025 Lodging
La Vista Blanc #32/John
Smyth 26 Galaxy Isle Ladera Ranch, CA 92694 Lodging
La Vista Blanc #34 / Anne
& Bob Palacios 2189 Latham Simi Valley, CA 93065 Lodging La Vista Blanc #64 /
Damon Frank 5 Thorp Spring Ladera Ranch, CA 92694 Lodging La Vista Blanc #67 / Ronald
W. Stark
1525 Havenwood
Drive Oceanside, CA 92056 Lodging
La Vista Blanc #68/Steve
Ball 14241 Mango Dr Del Mar, CA 92014 Lodging
La Vista Blanc #69 /
Vignery
547 S Helberta
Ave. Redondo Beach, CA 90277 Lodging
La Vista Blanc #8/Rick
Hardy
23823 Malibu
Road, Suite 50-
332 Malibu, CA 90265 Lodging
Lakanuki Enterprises, Inc. P O Box 1150 Mammoth Lakes, CA 93546 Restaurant Larry Carlson
15855 Condor
Ridge Rd. Santa Clarita, CA 91387 Lodging
Latin Market P.O. Box 8639 Mammoth Lakes, CA 93546 Retail Laurel/Grand Sierra
Mammoth Lakes Laundr P.O. Box 2695 Mammoth Lakes, CA 93546 Lodging Lawrence & Camille Jasmin 30173 Via Rivera Rancho Palos Verdes, CA 90275 Lodging Lawrence Gallego P.O. Box 142 Del Mar, CA 92014 Lodging Le Mammoth Lodge P.O. Box 61102 Irvine, CA 92602 Lodging

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MLTBID Management District Plan 43
April 16, 2018March 29, 2023
Leila Gharache
10351 Wilshire
Blvd 202 Los Angeles, CA 90024 Lodging
Lena Lyn's Custom
Creations P.O. Box 2032 Mammoth Lakes, CA 93546 Retail
Leslie Gallo 37 Aruba Bend Coronado, CA 92118 Lodging
Liberty Sports Bar & Grill P.O. Box 8511 Mammoth Lakes, CA 93546 Restaurant Lintott / Timber Ridge #36 326 Mainsail Rd. Oceanside, CA 92054 Lodging Lisa Novak
85 Hot Creek
Hatchery Road Mammoth Lakes, CA 93546 Retail
Lisa Suomi
4137 Long Cove
Cr. Corona, CA 92883 Lodging
Lodge at Snowcreek 4341 Via Juanita Newbury Park, CA 91320 Lodging Lorraine Loh-Norris 576 Via Media Palos Verdes Estates, CA 90272 Lodging Lory Larson 16621 Nalu Circle Huntington Beach, CA 92649 Lodging Lupe Encinas / Hidden
Valley #20 3017 Calypso Pl San Diego, CA 92106 Lodging
Lynda Wu P.O. BOX 7350 MAMMOTH LAKES, CA 93546 Lodging
Lynne A Payne
11 HavenHurst
Drive Coto de Caza, CA 92679 Lodging
M L Monkeybar, Inc. Dba
Mammoth Mtneerin P O Box 2297 Mammoth Lakes, CA 93546 Retail Maliho, L L C / Aspen
Creek #118
3409 Cerritos
Ave Los Alamitos, CA 90720 Lodging
Mama's Kitchen Table P.O. Box 1340 Mammoth Lakes, CA 93546 Restaurant Mamm Gtwy Vlg
5/Goldschmidt 72 Endless Vista Aliso Viejo, CA 92656 Lodging Mamm V V #44/Lusignan
20701 Charwood
Lane Huntington Beach, CA 92646 Lodging
Mamm. Ski & Racquet
#K96 / Anny Slazik 7932 Jayseel St Sunland, CA 91040 Lodging Mamm. View Villas #47 /
James Mc Joynt B P.O. Box 1455 Upland, CA 91785 Lodging Mammoth
Accommodation Center P O Box 7459 Mammoth Lakes, CA 93546 Lodging Mammoth Ammo P.O. Box 9324 Mammoth Lakes, CA 93546 Retail Mammoth Business
Essentials, Inc P O Box 100 Mammoth Lakes, CA 93546 Retail Mammoth Car Rental Llc.

Dba: Hertz Mammo P.O. Box 663 Mammoth Lakes, CA 93546 Retail Mammoth Catering &
Events, LLC P.O. Box 1336 Mammoth Lakes, CA 93546 Restaurant Mammoth Chevron, Inc
Mammoth Chevron P.O. Box 27 Mammoth Lakes, CA 93546 Retail Mammoth Condo Getaway
515 S. Landing Rd
Unit 2 Crowley Lake, CA 93546 Lodging
Mammoth Condo Rentals
1217 Temple Hills
Dr Laguna Beach, CA 92651 Lodging

Page 437 of 464 ends

MLTBID Management District Plan 44
April 16, 2018March 29, 2023
Mammoth Creek # 48 /
John H. Goetz 20600 Quedo Dr. Woodland Hills, CA 91364 Lodging Mammoth Creek #35 / Ken
Ewing
8639 Vinevalley
Dr Sun Valley, CA 91352 Lodging
Mammoth Creek #4/Kelly
Das & Santanu Das
3962 Humboldt
Drive Huntington Beach, CA 92649 Lodging
Mammoth Creek 53/Gary
Drlik P.O. Box 1084 Brea, CA 92821 Lodging
Mammoth Creek Inn P O Box 129 Mammoth Lakes, CA 93546 Lodging Mammoth Creek Vacation
Rentals P.O. Box 8228 Mammoth Lakes, CA 93546 Lodging
Mammoth Direct
Reservations Mammoth
Ski P O Box 3846 Mammoth Lakes, CA 93546 Lodging
Mammoth Estates #202 /
Dory Jones 2536 Moray Ave. San Pedro, CA 90732 Lodging
Mammoth Estates Rentals P O Box 1117 Mammoth Lakes, CA 93546 Lodging Mammoth Five Star
Lodging P.O. Box 5037 Mammoth Lakes, CA 93546 Lodging
Mammoth Gallery
#710 - 1660 Hotel
Circle N. San Diego, CA 92108 Retail
Mammoth Gardening
Essentials P.O. Box 8908 Mammoth Lakes, CA 93546 Retail Mammoth Gateway
#4/Michelle Bentler
49 Remington
Lane Aliso Viejo, CA 92656 Lodging
Mammoth Gateway
Village #10 Stephen & Ju
5801 Fairhaven
Ave Woodland Hills, CA 91367 Lodging
Mammoth Getaways P.O. Box 1085 Mammoth Lakes, CA 93546 Lodging Mammoth Gold
Mercantile P.O. Box 3698 Mammoth Lakes, CA 93546 Retail Mammoth Green 218
1361 Shorebird
Ln. Carlsbad, CA 92011 Lodging
Mammoth Greens #122 /
Fred West
165 Sixth Ave.
#2404 San Diego, CA 92101 Lodging
Mammoth Hospitality
Mgmt, Llc P O Box 2129 Mammoth Lakes, CA 93546 Lodging
Mammoth Kayaks P.O. Box 7216 Mammoth Lakes, CA 93546 Retail Mammoth Kim LLC
2500 E. Imperial
Hwy, Ste 200
#177 Brea, CA 92821 Lodging
Mammoth Lakes
Accommodation Service P O Box 7371 Mammoth Lakes, CA 93546 Lodging Mammoth Lakes Nursery P.O. Box 1084 Mammoth Lakes, CA 93546 Retail Mammoth Liquor P O Box 413 Mammoth Lakes, CA 93546 Retail Mammoth Mountain
Chalets 1841 Knoll Dr. Ventura, CA 93003 Lodging
Mammoth Mountain Inn P O Box 24 Mammoth Lakes, CA 93546 Lodging

Page 438 of 464 ends

MLTBID Management District Plan 45
April 16, 2018March 29, 2023
Mammoth Mountain
Rentals, LLC
19164 Briarfield
Way Tarzana, CA 91356 Lodging
Mammoth Mountain
Reservations Mammoth Di P.O. Box 1838 Mammoth Lakes, CA 93546 Lodging Mammoth Mountain RV
Park P.O. Box 288 Mammoth Lakes, CA 93546 Retail
Mammoth Mountain Ski
Area P O Box 24 Mammoth Lakes, CA 93546 Retail
Mammoth Mountain Ski
Area P O Box 24 Mammoth Lakes, CA 93546 Ski Resort
Mammoth Outdoor Sports
Mammoth Outdoor S 1331 Rocking W Bishop, CA 93514 Retail Mammoth Pet Shop P.O. Box 3927 Mammoth Lakes, CA 93546 Retail Mammoth Pine LLC
2012 Derwood
Drive La Canada, CA 91011 Lodging
Mammoth Point
#129/Peter Steiner P.O. Box 2101 Irwindale, CA 91706 Lodging Mammoth Point 108 /
Randy Reynolds
5815 E. Garford
St. Long Beach, CA 90815 Lodging
Mammoth Premiere
Reservations P O Box 7522 Mammoth Lakes, CA 93546 Lodging Mammoth Reservation
Bureau P O Box 1608 Mammoth Lakes, CA 93546 Lodging
Mammoth Reservations,
Inc. P O Box 3006 Mammoth Lakes, CA 93546 Lodging
Mammoth Rock 'n' Bowl P.O. Box 7089 Mammoth Lakes, CA 93546 Retail Mammoth Shell Mart
C/O 1274 N. Main
St. Bishop, CA 93514 Retail
Mammoth Sierra #34 /
Steve Mizusawa 4 Kingsport Dr Newport Coast, CA 92657 Lodging Mammoth Sierra Condos
#15/Jefferson Lanz
8033 Sunset
Blvd., #401 Los Angeles, CA 90046 Lodging
Mammoth Sierra
Reservations P.O. Box 7054 Mammoth Lakes, CA 93546 Lodging Mammoth Sierra T.H.
22/Dianne Acosta 15427 Roxford St Sylmar, CA 91342 Lodging Mammoth Sierra
Townhomes 18 Heidelman
Fa
1950 Cabrillo
Mesa Ct Camarillo, CA 930109285 Lodging
Mammoth Ski & Racquet
#68 P.O. Box 645 Mammoth Lakes, CA Lodging
Mammoth Ski and Racquet
#130 / Moira Gil P.O. Box 920 Solvang, CA 93464 Lodging Mammoth Smoke Shop P.O. Box 8234 Mammoth Lakes, CA 93546 Retail Mammoth Spa Creations P O Box 2546 Mammoth Lakes, CA 93546 Retail Mammoth Summit #104 /
Watari & Oga Enter 750 Vinemead Dr Whittier, CA 90601 Lodging

Page 439 of 464 ends

MLTBID Management District Plan 46
April 16, 2018March 29, 2023
Mammoth Sun Properties,
LLC
2212 Queen Anne
Ave N #602 Seattle, WA 98109 Lodging
Mammoth Sunshine
Condos #121
2125 N Pepper
Street Burbank, CA 91505 Lodging
Mammoth Tavern P.O. 1746 Mammoth Lakes, CA 93546 Retail Mammoth Vacuum And
Sewing Machine Co. 113 Scott Rd Bishop, CA 93514 Retail Mammoth View Villas #2 /
Newton
1078 W
Miramonte #1 Santa Barbara, CA 93109 Lodging
Mammoth View Villas #21
/ Daryl Nann P.O. Box 230168 Encinitas, CA 92023 Lodging Mammoth View Villas #24 2 Buellton Irvine, CA 92602 Lodging Mammoth View Villas #48
/ Will Stewart
21805 Mountain
Dr Tehachapi, CA 935616910 Lodging
Mammoth View Villas #50
/ De Crona
31912 Sunset
Ave. Laguna Beach, CA 92651 Lodging
Mammoth View Villas
#6/Hampton Chiu
3501 Sweet
Clover St Thousand Oaks, CA 91362 Lodging
Mammoth Village #1216 /
Gillis 15171 Las Flores La Mirada, CA 90638 Lodging
Mammoth West #130 /
Cunningham 518 Gentry St. Hermosa Beach, CA 90254 Lodging Mammoth West #135 1039 Amito Drive Berkley, CA 94705 Lodging Mammoth West #27 /
Scott Schumacher
2321 Rosecrans
Ave Suite 4200 El Segundo, CA 90245 Lodging
Mammoth West 121/John
Argue 401 27th St Manhattan Beach, CA 90266 Lodging
Manzanita Trailer Lodge P O Box 288 Mammoth Lakes, CA 93546 Lodging Marc Herold 53 Arbor Circle Basking Ridge, NJ 07920-3167 Lodging Marc Kayem 8344 Loyola Blvd Los Angeles, CA 90045 Lodging Mark & Jeanne Keiper
12215 Spruce
Grove place San Diego, CA 92131 Lodging
Mark & Laura Abrams 44 Oceanaire Dr. Rancho Palos Verdes, CA 90275 Lodging Mark Coronado Krystal
Villa West/East P.O. Box 1011 Mammoth Lakes, CA 93546 Lodging Mark Kobylarz
210 W Circle
Drive Newport, WA 99156 Lodging
Mark Small
P.O. Box 100-
PMB 121 Mammoth Lakes, CA 93546 Lodging
Market Spring Inc. Dba
North County Prop
445 Marine View
Ave., Ste 240 Del Mar, CA 92014 Lodging
Martha & John Cassara 20858 Kaia ln Sierrra Madre, CA 91024 Lodging Martin Gold for Chateau
de Montagne
267 Sea View
Court Encinitas, CA 92024 Lodging
Mary Beth Ericson
4053 Equestrian
Way Lancaster, CA 93536 Lodging
Mary Kelly
1121 Sunset Cliffs
Blvd San Diego, CA 92107 Lodging

Page 440 of 464 ends

MLTBID Management District Plan 47
April 16, 2018March 29, 2023
Mary-Ellen Swietlik
3456 Wonder
View Drive Los Angeles, California 90068 Lodging
Matthew Didier 205 33rd St. Newport Beach, CA 92663 Lodging Maxwell Isles 485 Seaview St Laguna Beach, CA 92651 Lodging Mayers Johnson General
Partners 19058 Los Alimos Northridge, CA 91326 Lodging
MBM Properties P O Box 5005 Mammoth Lakes, CA 93546 Lodging McDonald Family Trust
# 452 - 855 La
Playa San Francisco, CA 94121 Lodging
McNichols Family Trust
Apartments P O Box 308 Mammoth Lakes, CA 93546 Lodging
Mdw Vw Rdg #7/Gems
Adv Svc. 33181 Tyndall Rd. Agua Dulce, CA 91390 Lodging Meadow Ridge #15/Joseph
Austin 22613 Elm Ave Torrance, CA 90505 Lodging
Meadow Ridge #2/Richard
Daley
5748 Middle
Crest Dr Agoura Hills, CA 91301 Lodging
Meadow Ridge #23 /
Caroline Frost
Ste. 228 - 5030
Katella Ave. Los Alamitos, CA 90720 Lodging
Meat Market 2342 McCree Bishop, CA 93514 Retail
Meier Apartments P O Box 744 Mammoth Lakes, CA 93546 Lodging Melanie Leon 3006 Tillie St. Los Angeles, CA 90065 Lodging Melanie Reedy P.O. Box 5034 Mammoth Lakes, CA 93546 Lodging Melissa Patton
1162 E. Meadow
Wood Dr. Covina, CA 91724 Lodging
MHM-Mammoth
Hospitality Mgmt P O Box 2129 Mammoth Lakes, CA 93546 Restaurant Micah Haake 937 Mulder Dr Lincoln, NE 68510 Lodging
Michael & Michelle
Carrigan P.O. Box 7662 Mammoth Lakes, CA 93546 Lodging
Michael and Dina Daghlian P.O. Box 1615 Fallbrook, CA 92088 Lodging Michael Newton /
Mammoth Point #104 4429 Hazelbrook Long Beach, CA 90808 Lodging Michael Tikunoff 1081 Norton St. San Mateo, CA 94401 Lodging Michaela and Mark Vargas
PO Box 515381
PMB 18286 Los Angeles, CA 90051 Lodging
Michelle's Fine Jewelry &
Gifts P O Box 2669 Mammoth Lakes, CA 93546 Retail
Miguel Solorio & Blanca P P O Box 8489 Mammoth Lakes, CA 93546 Lodging Mike and Kellie Scannell 35 Foxtail Lane Trabuco Canyon, CA 92679 Lodging Mike Blasing
28434 Horseshoe
Circle Santa Clarita, CA 91390 Lodging
Mike Kinney/Snowcreek #
554
22206 Shady Rim
Circle Lake Forest, CA 92630 Lodging
Mimi's Cookie Bar
#2 - P.O. Box
7261 Mammoth Lakes, CA 93546 Retail
Minaret Sports, Inc. P O Box 3939 Mammoth Lakes, CA 93546 Retail

Page 441 of 464 ends

MLTBID Management District Plan 48
April 16, 2018March 29, 2023
Mirta & Michael Norgren
26782 Avenida
Las Palmas Capistrano Beach, CA 92624 Lodging
MMSA Mammoth
Mountain Ski Area PO Box 24 Mammoth Lakes, CA 93546 Lodging MMSA-Food & Beverage P.O. Box 24 Mammoth Lakes, CA 93546 Retail Mogul Restaurant P O Box 1625 Mammoth Lakes, CA 93546 Restaurant Moira Molloy Seaman
2842 Calle
Esteban San Clemente, CA 92673 Lodging
Morrison's
2000 Convict Lake
Rd Mammoth Lakes, CA 93546 Restaurant
Mortgage Opportunity
Group, Inc.
485 E. 17th Street
Suite 200 Costa Mesa, CA 92627 Lodging
Motel 6 #276 P O Box 117508 Carrollton, TX 75011 Lodging Mountain Management
Service P O Box 1838 Mammoth Lakes, CA 93546 Lodging
Mountain Shadows #C-1 /
Frank Ashby 7611 Whitney Dr Huntington Beach, CA 92647 Lodging Mountain Shadows #H6 /
Douglas Shannon
24222 Via San
Clemente Mission Viejo, CA 92692 Lodging
Mountain Shadows C-7
4243 Jackson
Avenue Culver City, CA 90232 Lodging
Mountain Shadows
D5/Charles Graham 505 Scott St Ridgecrest, CA 93555 Lodging Mountain Shadows F12/A
B + A B L.L.C. 723 N June St Los Angeles, CA 90038 Lodging Mountain SOL Yoga &
Holisitic Retail P.O. Box 2359 Mammoth Lakes, CA 93546 Retail Mountain View P.O. Box 4088 Mammoth Lakes, CA 93546 Lodging Mountainback #14 / James
Rubel, Jr. 1412 Sandcastle Corona Del Mar, CA 92625 Lodging Mountainback #5 / Star
Management
#E - 7343 Ronson
Rd. San Diego, CA 92111 Lodging
Mountainback #62 /
Michael Nagao
11341 Ridgegate
Dr Whittier, CA 90601 Lodging
Mountainback #9 /
Thomas Bovich 606 Calle Chayote San Clemente, CA 92673 Lodging Mt. Shadows E1 / Anita
Van Duyn
4021 Vanalden
Ave Tarzana, CA 91356 Lodging
Mums N' Roses P.O. Box 8079 Mammoth Lakes, CA 93546 Retail My Soulfull Heart Jewelry P.O. Box 3922 Mammoth Lakes, CA 93546 Retail Nancy Davis
12291 Prosser
Dam Rd. Truckee, CA 96161 Lodging
Nancy Gillespie 4016 Via Opata Palos Verdes Estates, CA 90274 Lodging Nancy Lin & Dan Chuang
13598 Fallhaven
Rd San Diego, CA 92129 Lodging
Nancy Schmidt
Getaway2Mammoth
9165 Santa
Margarita Rd Ventura, CA 93004 Lodging
Napa Of Mammoth P O Box 2115 Mammoth Lakes, CA 93546 Retail

Page 442 of 464 ends

MLTBID Management District Plan 49
April 16, 2018March 29, 2023
Natalia Minkova
4116 Encinas
Drive La Canada, CA 91011 Lodging
Natalya Ortiz 7125 Rivel Rd West Hills, CA 91307 Lodging Natural Retreats US LLC
675 Peter
Jefferson Pkwy. Charlottesville, VA 22911 Lodging
Needham / Finebaugh
626 Camino
Manzanas Thousand Oaks, CA 91360 Lodging
Nevados Restaurant P.O. Box 127 Mammoth Lakes, CA 93546 Restaurant Nic & Steve's Pauhaus
P.O. Box 100 PMB
230 Mammoth Lakes, CA 93546 Lodging
Nicholas S. Oliva 12899 Via Latina Del Mar, CA 92014 Lodging Nick & Tracy Street
3702 Mont Blanc
Terrace Bakersfield, CA 93306 Lodging
Nicole Chieffo
11259 Carmel
Creek Road San Diego, CA 92130 Lodging
Nik-N-Willie's Pizza-N-Subs P.O. Box 7292 Mammoth Lakes, CA 93546 Restaurant Noland Apartments P O Box 835 Lone Pine, CA 93545 Lodging Nona Green 5739 Kanan Rd. Agoura Hills, CA 91301 Lodging Norco P O Box 742 Mammoth Lakes, CA 93546 Retail
Oaktree P O Box 7192 Mammoth Lakes, CA 93546 Retail
Obsidian Residences
P.O. Box 100 PMB
339 Mammoth Lakes, CA 93546 Lodging
Old New York Deli & Bagel
Co. P O Box 645 Mammoth Lakes, CA 93546 Restaurant
Om Mala P.O. Box 3562 Mammoth Lakes, CA 93546 Retail
Oren Tanzer 305 Walnut St Newport Beach, CA 92663 Lodging Our Mammoth
Management, LLC P.O. Box 424 Mammoth Lakes, CA 93546 Lodging p51 products P.O. Box 3809 Mammoth Lakes, CA 93546 Retail Pam Smith
6673 Avenida de
Las Pescas La Jolla, CA 92037 Lodging
Paramount Furniture
Carpet Co.
16450 Paramount
Blvd Paramount, CA 90723 Retail
Patrick Hamamoto / St.

Moritz Villas #51
16085 Medlar
Lane Chino Hills, CA 91709 Lodging
Paul Breit Tyrolean Village
#206 1763 Paseo Feliz San Dimas, CA 91773 Lodging
Paul Rudder P.O. Box 2127 Mammoth Lakes, CA 93546 Lodging Peter Dach
24022 Park
Granada Calabasas, CA 91302 Lodging
Petra's Cafe P O Box 1157 Mammoth Lakes, CA 93546 Restaurant Phillips Camera House
Verizon Wireless A 186 N Main St. Bishop, CA 93514 Retail Pine Cliff Resort P O Box 2 Mammoth Lakes, CA 93546 Lodging Pines Family Trust
11740 Henley
Lane Los Angeles, CA 90077 Lodging
Pita Pit PO Box 1362 Mammoth Lakes, CA 93546 Retail

Page 443 of 464 ends

MLTBID Management District Plan 50
April 16, 2018March 29, 2023
Portillo Properties 3915 Sirks Way Malibu, CA 90265 Lodging Pow Pad
3231 Donnie Ann
Rd. Rossmoor, CA 90720 Lodging
Pure Sierra RV LLC 335 Juniper Dr. Crowley Lake, CA 93546 Lodging Quality Inn Jay Laxmi L L C P.O. Box 3507 Mammoth Lakes, CA 93546 Lodging Quantum Escapes A
California Limited Par
10307 Pacific
Center Court San Diego, CA 92121 Lodging
Rafters Restaurant And
Lounge Multiversa
1499 Blueridge
Dr. Beverly Hills, CA 902102209 Restaurant
Ramenya
4750 Lincoln Blvd.
#227 Marina Del Rey, CA 90292 Restaurant
Ramsin Lee Walters
7112 Helmsdale
Rd West Hills, CA 91307 Lodging
RBK and Associates P.O. Box 5608 Fullerton, CA 92838 Lodging Reagan West
239 W Marquita
Unit 1" San Clemente, CA 92672 Lodging
Red Lantern Restaurant P.O. Box 918 Mammoth Lakes, CA 93546 Restaurant Red Lily P.O. Box 8593 Mammoth Lakes, CA 93546 Retail
Redbox Automated Retail,
L L C
Suite 900 - 1
Tower Lane Oakbrook Terrace, IL 60181 Retail
Reed Vacation Properties 3870 Lesser Dr. Newbury Park, CA 91350 Lodging Renee Golling
8675 Falmouth
Ave. Unit# 203 Playa Del Rey, CA 90293 Lodging
Retco, Inc.
400 E. Mineral
Ave. Littleton, CO 80122 Retail
Revi-ruth Enriquez
16400 Brancusi
Lane Chino Hills, CA 91709 Lodging
Rhonda Mildon 4216 Alla Rd, Los Angeles, CA 90066 Lodging Rich Jonsson
652 Windswept
Pl. Simi Valley, CA 93065 Lodging
Richard Markmann
4116 Encinas
Drive La Canada, CA 91011 Lodging
Rick & Pamela Foldy
2921 Pleasant
Lake Dr. Las Vegas, NV 89117 Lodging
Rick's Sport Center P O Box 2849 Mammoth Lakes, CA 93546 Retail Riley Investment
Properties, LLC
2993 Haddington
Dr. Los Angeles, CA 90064 Lodging
Ripley's Woodland Retreat
3231 Bent Twig
Lane Diamond Bar, CA 91765 Lodging
Rite Aid #5842 P O Box 3165 Harrisburg, PA 17105 Retail RND Management LLC
27 Outrigger St
Unit #2 Marina Del Rey, CA 90292 Lodging
Robert and Sarah
Scheerger
1886 Del Ciervo
Pl Camarillo, CA 93012 Lodging
Robert Bruns / Mammoth
Ski & Raq #M-117 512 15th St Huntington Beach, CA 92648 Lodging Robert Eggers #2 - 530 Sierra Pl El Segundo, CA 90245 Lodging

Page 444 of 464 ends

MLTBID Management District Plan 51
April 16, 2018March 29, 2023
Robert Kocher P.O. Box 1375 Mammoth Lakes, CA 93546 Lodging Robert Meichtry
10713 Yarmouth
Ave. Granada Hills, CA 91344 Lodging
Roberto's Cafe P O Box 1663 Mammoth Lakes, CA 93546 Restaurant Robin Bell 2351 Cartegena Oceanside, CA 92056 Lodging
Rodeway Inn Dba
Wildwood Inn Shri Ganesh P.O. Box 568 Mammoth Lakes, CA 93546 Lodging Ron Glende
4007 Crowley
Lake Dr. Crowley Lake, CA 93546 Lodging

RRG LLC
23823 Malibu Rd
Suite 50-424 Malibu, CA 90265 Lodging
Ruben Perez / 145 Canyon
1N
Unit C - 704 S
Broadway Redondo Beach, CA 90277 Lodging
Russ & Pam May 31308 Durney Ct. Temecula, CA 92591 Lodging Ruth E. Wheeler
2031 Charleen
Crr. Carlsbad, CA 92008 Lodging
Ryan Clark P.O. Box 164 Mammoth Lakes, CA 93546 Lodging Sally J Thoman/Sunshine
Village #164 1 Roundup Rd Rolling Hills, CA 90274 Lodging Salsa's Taqueria PO Box 8633 Mammoth Lakes, CA 93546 Restaurant San Sierra #1 / Kerri Hook 14 Revere Street Laguna Niguel, CA 92677 Lodging San Sierra #11/Karen Sokol P.O. Box 11573 Burbank, CA 91510 Lodging San Sierra #14/Kurt Eakin
4891 Mount
Alifan Dr. San Diego, CA 92111 Lodging
San Sierra #29/Michael &
Amanda Freeman
461 W Loma Alta
Drive Altadena, CA 91001 Lodging
Sandi Rowan P.O. Box 2972 Mammoth Lakes, CA 93546 Lodging Sara McConnell /
Mountain Shadows #I-2 P.O. Box 3331 Mammoth Lakes, CA 93546 Lodging Savela, James W. 4300 The Strand Manhattan Beach, CA 90266 Lodging SC233-Hill
4928 Angeles
Crest Hwy La Canada Flintridge, CA 91011 Lodging
Scheidle Properties /
Mountain Shadows # 14921 Padero Ct Bakersfield, CA 93306 Lodging Schmidt Properties 2122 Tokalon St San Diego, CA 92110 Lodging Scott & Susan Corbridge P.O. Box 3089 Greenwood Village, CO 80155 Lodging Scott And Pam Taylor 4456 Whittier St Ventura, CA 93003 Lodging Scott Fergus
1140 trevino
terrace San Jose, Ca 95120 Lodging
Scott French P.O. Box 692 Mammoth Lakes, CA 93546 Lodging Scott Owen P.O. Box 358 Cardiff, CA 92007 Lodging
Scott Whitley
13233 Valle
Verde Ter. Poway, CA 92064 Lodging
SCR Vacation Rentals LLC
1337 Glen Ellen
Lane Lompoc, CA 93436 Lodging
SDAY#5CSN
4471 Dean Martin
Dr. Unit 2308 Las Vegas, NV 89103 Lodging

Page 445 of 464 ends

MLTBID Management District Plan 52
April 16, 2018March 29, 2023
Seasons 4 #159 / Jeff
Chung 30 Bungalow Irvine, CA 92620 Lodging
Seasons 4 / Jason & Gayle
Northrop
4946 Indianola
Way La Canada Flintridge, CA 910112560 Lodging
Seasons 4 132/Steven
Erlanger P.O. Box 2301 Lake Arrowhead, CA 92352 Lodging Seasons 4 Condominium
Rentals, Inc. P O Box 226 Mammoth Lakes, CA 93546 Lodging Seidner Properties
543 N Acta Vista
Ave Monrovia, CA 91016 Lodging
Shala O'Neil / Chateau
Montalana
18033 Sweeet
Elm Dr Encino, CA 91316 Lodging
Sharp Shooter Spectrum
Venture, LLC
11901 W 48th
Ave Wheat Ridge, CO 80033 Retail
Shawn Mohler
2158 Chestnut
Ave. Long Beach, CA 90806 Lodging
Shea Schat's Bakery, Inc. P.O. Box 1985 Mammoth Lakes, CA 93546 Retail Sheldon Bromberg
Apartments P O Box 4816 Whittier, CA 90607 Lodging
Shelter Distilling - Retail PO Box 7120 Mammoth Lakes, CA 93546 Retail Sherri Couture Condo
Rental
10444 Mill
Station Rd. Sebastopol, CA 95472 Lodging
Sherwin Villas #70 / Peter
Colby
1325 W
Jacaranda Pl Fullerton, CA 92833 Lodging
SheShe's Treats P.O. Box 7547 Mammoth Lakes, CA 93546 Retail Shilo Inn Mammoth Lakes P.O. Box 2179 Mammoth Lakes, CA 93546 Lodging Side Door Café & Wine Bar P.O. Box 3087 Mammoth Lakes, CA 93546 Restaurant Sierra Design Studio P O Box 1280 Mammoth Lakes, CA 93546 Retail Sierra Lodge P O Box 9228 Mammoth Lakes, CA 93546 Lodging Sierra Manor #108 / Cleo
Warren
701 Aspen Peak
Loop # 2212 Henderson, NV 89011 Lodging
Sierra Manor #2 / Brian &
Karen Salvage
3800 Calle Linda
Vista Newbury Park, CA 91320 Lodging
Sierra Manor #53 / John
McConnaughey 9542 Augusta Ct Cypress, CA 90630 Lodging
Sierra Manor #58 / George
Burda 11820 Navy St Los Angeles, CA 90066 Lodging
Sierra Manor #82 / Wendy
Nishikawa
2309 Blake St.
#204 Berkeley, CA 94704 Lodging
Sierra Manors # 52 / Sarah
McMahan 961 Apollo Incline Village, NV 89451 Lodging
Sierra Manors #6 / Epstein
1859 Autumn
Place Encinitas, CA 92024 Lodging
Sierra Manors #84/Spaeth,
Drew
2128 Pleasant
Grove Road Encinitas, CA 92024 Lodging
Sierra Megeve #1 / Willner P.O. Box 12964 Newport Beach, CA 92658 Lodging Sierra Megeve #2 / Philip
A. Sklar 24 Alta Vista Rancho Mirage, CA 92270 Lodging

Page 446 of 464 ends

MLTBID Management District Plan 53
April 16, 2018March 29, 2023
Sierra Megeve #24 413 Hickoryhill Dr Encinitas, CA 92024 Lodging Sierra Nevada Lodge P.O. Box 918 Mammoth Lakes, CA 93546 Lodging Sierra Park Villas #45 /
Frank Toy PO Box 39645 Los Angeles, CA 90039-0532 Lodging Sierra Park Villas Rentals P O Box 977 Mammoth Lakes, CA 93546 Lodging Sierra Star Golf Course P O Box 1942 Mammoth Lakes, CA 93546 Retail Sierra Sundance Whole
Foods P O Box 7248 Mammoth Lakes, CA 93546 Retail
Sierra Townhome #21
Robert Tramazzo 876 Karen Way Long Beach, CA 90815 Lodging Sierra Woods Properties,
LLC
4234 Prado De
Los Pajaros Calabasas, CA 91302 Lodging
Sierrra Park Villas
#35/Cheryl Mirliss
26 Windjammer
Ct Long Beach, CA 90803 Lodging
Silverbear #26 / Sweeney
39570 Colleen
Way Temecula, CA 92592 Lodging
Simply Massage
Mammoth, LLC. P.O. Box 5034 Mammoth Lakes, CA 93546 Retail Skadi Inc. P O Box 1742 Mammoth Lakes, CA 93546 Restaurant Ski Run Villas #8
650 San Dieguito
Drive Encinitas, CA 92024 Lodging
Skimalu 1211 Watson St Key West, FL 33040 Lodging
SlideTek PO Box 694 Mammoth Lakes, CA 93546 retail
Slocums Grill P O Box 386 Mammoth Lakes, CA 93546 Restaurant Slopeside Mammoth /
James Spykerman P.O. Box 7146 Thousand Oaks, CA 91320 Lodging Smokeyard BBQ & Chop
Shop Valley Oak LLC P.O. Box 2424 Mammoth Lakes, CA 93546 Restaurant Snow Country
#3/Warmolts, Richard
115 - 22349 La
Palma Ste Yorba Linda, CA 92887 Lodging
Snow Den Investments
2131 Barton Hills
Dr. Austin, TX 78704 Lodging
Snow Pines DDE
Featherlite LLC
2888 West Porter
Road San Diego, CA 92106 Lodging
Snowbank Properties LLC 1725 Finecroft Dr Claremont, CA 91711 Lodging Snowcreek #417 / John
Deloof 1421 Melody Ln Fullerton, CA 92831 Lodging
Snowcreek # 851 /
Rachelle Rood 1935 Sunset Dr. Ventura, CA 93001 Lodging Snowcreek # 999 / Richard
Koppel
2389 Calle
Riscoso Thousand Oaks, CA 91362 Lodging
Snowcreek #105/Larsen,
Greg 24961 Sandridge Laguna Hills, CA 92653 Lodging
Snowcreek #206 / Brian &
Kristina Provos
1968
Meadowbrook
Rd. Altadena, CA 91001 Lodging
Snowcreek #210 / Garry
Herron 4373 Elder Ave. Seal Beach, CA 90740 Lodging

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MLTBID Management District Plan 54
April 16, 2018March 29, 2023
Snowcreek #236 / Nancy
Harrington
29118 Oakpath
Dr. Agoura Hills, CA 91301 Lodging
Snowcreek #237 /
Nowakowski
c/o Becky Camp
4629 Cass Street
#53 San Diego, CA 92109 Lodging
Snowcreek #244 / Linda
Kuratomi 3739 El Caminito Glendale, CA 91214 Lodging
Snowcreek #284 / Connie
Christenson P.O. Box 8828 Mammoth Lakes, CA 93546 Lodging Snowcreek #29 / Ron
Smoley
210 Cypress Hill
Dr. Grass Valley, CA 95945 Lodging
Snowcreek #303 / Valerie
Froscher
205 A Santa
Barbara Street Santa Barbara, CA 93101 Lodging
Snowcreek #406
1529 Buena Vista
#E San Clemente, CA 92672 Lodging
Snowcreek #418 / Beverly
Lever
24711 Via
Madera Calabasas, CA 91302 Lodging
Snowcreek #43 / Lee
5701 Kiyot Way
#13 Playa Vista, CA 90094 Lodging
Snowcreek #453 /
Frederick Carr
100 N Poinsettia
Ave Manhattan Beach, CA 90266 Lodging
Snowcreek #46 / Denis
Trafecanty P.O. Box 305 Santa Ysabel, CA 92070 Lodging
Snowcreek #614 / Carlson
Ste. 245 - 831
State St. Santa Barbara, CA 93101 Lodging
Snowcreek #619 / Chester
Kido 9800 Donna Ave Northridge, CA 91324 Lodging
Snowcreek #69 / Christina
Robinson 7943 Artesian Rd. San Diego, CA 92127 Lodging
Snowcreek #816 / Stephen
Boyd 533 Wisconsin St. San Francisco, CA 94107 Lodging
Snowcreek #850 / Anna
Palmer
7863 Herschel
Ave. La Jolla, CA 92037 Lodging
Snowcreek #860 / Edward
Kinney
930 Tahoe Blvd
#802-251 Incline Village, NV 89451 Lodging
Snowcreek 100/Bonnie
Blanton
3143 Willow
Creek Place Escondido, CA 92027 Lodging
Snowcreek 271 / Pete Land 919 N Fairview St Burbank, CA 91505 Lodging Snowcreek 279 / Sarah
Loyola
1270 Grand Vista
Place Monterey Park, CA 91754 Lodging
Snowcreek 455 3272 Lowry Rd. Los Angeles, CA 90027 Lodging Snowcreek Athletic Club,
LLC P.O. Box 3397 Mammoth Lakes, CA 93546 Retail
Snowcreek Athletic Club,
LLC P.O. Box 3397 Mammoth Lakes, CA 93546 Retail
Snowcreek Golf Course P O Box 100-605 Mammoth Lakes, CA 93546 Retail Snowcreek II #309 / Tracy
& Dennis Hughe
916 Wiladonda
Dr. La Canada, CA 91011 Lodging

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MLTBID Management District Plan 55
April 16, 2018March 29, 2023
Snowcreek IV #598 /
Pollard 304 Marigold Ave Corona Del Mar, CA 92625 Lodging Snowcreek Management P.O. Box 1647 Mammoth Lakes, CA 93546 Lodging Snowcreek V #869/ Segue
Properties Inc.
519 Lesterwest
Way Glendora, CA 91741 Lodging
Snowcreek V #875
880 Santa Rita
Road Templeton, CA 93465 Lodging
Snowcreek V #904/ Cindi
Miller 245 E 19th Street Costa Mesa, CA 92627 Lodging
Snowcreek V #906 / David
Ness 2923 Perry St San Diego, CA 92106 Lodging
Snowcreek V / Cameron
Nouri
1325 Bennett
Drive Pasadena, CA 91103 Lodging
Snowcreek VII #1515
48624 Vista Viejo
Drive Palm Desert, CA 92260 Lodging
Snowflower #55 / Bill
Kelley 246 Harvard Ln. Santa Barbara, CA 93111 Lodging
Snowflower #80 / James &
Caryl Tyberg 1191 Morada Pl Altadena, CA 91001 Lodging
Snowflower #81 / Prunty
16668 Valle
Verde Rd Poway, CA 92064 Lodging
Snwcrk 470/Rohde
39 Woodhaven
Dr. Laguna Niguel, CA 92677 Lodging
Snwcrk 94/Esbensen
Mamm Condo 125 Del Valle Fallbrook, CA 92029 Lodging
Snwflwr 75/Mamm Mt
Retreat 415 W 6th St. Tustin, CA 92780 Lodging
Solstice 25/Mendiguchia &
Haflinger
#295 - 3089-C
Clairemont Dr San Diego, CA 92117 Lodging
SomeOrs LLC
22287
Mulholland Hwy
#245 Calabasas, CA 91302 Lodging
South Bay Properties Joe
Castaldo 916 via Nogales Palos Verdes Estates, CA 90274 Lodging South Gateway Student
Apartments P.O. Box 1679 Mammoth Lakes, CA 93546 Lodging Spellman Apartments
5414 Woodlake
Ave Woodland Hills, CA 91367 Lodging
Spile & Carnahan
22020 Ventura
Blvd Woodland Hills, CA 91364 Lodging
St. Anton # 75 / Cathy
Wilson
#1 - 3625
McLaughlin Ave. Los Angeles, CA 90066 Lodging
St. Anton #73
4530 E. Thousand
Oaks Blvd #100 Westlake Village, CA 91362 Lodging
St. Anton Rentals, Inc. P O Box 427 Mammoth Lakes, CA 93546 Lodging St. Moritz #19 / Robert
Conrad
214 Los
Bautismos Ln. San Clemente, CA 92672 Lodging
St. Moritz #20 / Brian &
Susan McDonald 15902 Mills Cir Westminster, CA 92683 Lodging

Page 449 of 464 ends

MLTBID Management District Plan 56
April 16, 2018March 29, 2023
St. Moritz #21 / John Helm 3640 Purdue Ave Los Angeles, CA 90066 Lodging St. Moritz #3/Evgenia
Hartman 3131 Druid Lane Los Alamitos, CA 90720-5214 Lodging St. Moritz #52 / Philip
Aune 24130 Hamlin St West Hills, CA 91307 Lodging
St. Moritz #54 & #65 /
Steve Solomon
25181 Nueva
Vista Dr Laguna Niguel, CA 92677 Lodging
St. Moritz Villas #22
311 E. Calle
Laureles Santa Barbara, CA 93105 Lodging
Stayinmammoth.Com High
Sierra Partners, P.O. Box 348 Mammoth Lakes, CA 93546 Lodging Stellar Brew P.O. Box 9061 Mammoth Lakes, CA 93546 Restaurant Stephen
Kolokowsky/Seasons 4
#128 7915 Rufus Ct San Diego, CA 92129 Lodging
Steve and Kelly Jones
3162 ST. ALBANS
DRIVE LOS ALAMITOS, CA 90720 Lodging
Steve Hoffman
10639 Crawford
Canyon Road Santa Ana, CA 92705 Lodging
Steve Nyeholt 3322 Corte Verso Carlsbad, CA 92009 Lodging Steven Hofstad 6414 Barela Ave Temple City, CA 91780 Lodging Steven Morris 95 Crest Dr Manhattan Beach, CA 90266 Lodging Steven Stearns 20160 Wells Dr. Woodland Hills, CA 91364 Lodging Stix
11717 McDonald
St Culver City, CA 90230 Restaurant
Subway Of Mammoth P O Box 4093 Mammoth Lakes, CA 93546 Restaurant Summit #12 / Schultz 756 Fay Dr, Glendale, CA 91206 Lodging Summit #14 / Dean Allen
25412 Nellie Gail
Rd Laguna Hills, CA 926536307 Lodging
Summit #209 / Richard
Imada 11729 Baird Ave Northridge, CA 91326 Lodging
Summit #235 / Craig Cook 100 La Salle San Clemente, CA 92672 Lodging Summit #280 / David
Nishimura 309 W Howard St Pasadena, CA 91103 Lodging
Summit #33/Presiado,
Ruben & Ellen 3015 Pattiz Ave Long Beach, CA 90808 Lodging Summit #34 / Thomas
Hamilton 5210 Corning Ave Los Angeles, CA 90056 Lodging Summit #42 / Gregory &
Carolyn Fong
28718 Mt
Sawtooth Dr Rancho Palo Verdes, CA 902751936 Lodging
Summit #82 / John
Cosgrove
7411 Earldom
Ave Playa Del Rey, CA 90293 Lodging
Summit #83 / Arlene Ito
9531 Westwood
Dr Westminister, CA 92683 Lodging
Summit #94 / Posella /
Tendler P.O. Box 246 Malibu, CA 90265 Lodging
Summit #98 / Robert
Sakamoto 5565 Via Portora Laguna Woods, CA 92637-6954 Lodging

Page 450 of 464 ends

MLTBID Management District Plan 57
April 16, 2018March 29, 2023
Summit 51 621 Avenue A Redondo Beach, CA 93546 Lodging
Summit Condo #216 1919 Frankfort st San Diego, CA 92110 Lodging Summit Condo #54 /
Matthew Taylor
1171 Hyde Park
Dr Santa Ana, CA 92705 Lodging
Summit F-47 1135 Bradford Dr. Glendora, CA 91740 Lodging Summit Outdoor Stations,
Inc P.O. Box 9133 Mammoth Lakes, CA 93546 Lodging
Sun Snow Lodging Box 100 Pmb 583 Mammoth Lakes, CA 93546 Lodging Sunflower 8 / Reece Choy
367 N. Skyeway
Rd Los Angeles, CA 90049 Lodging
Sunnydale Enterprises 3316 Kelton Ave Los Angeles, CA 90034 Lodging Sunrise #35 / Wikholm 1512 Menta Lane Camarillo, CA 93010 Lodging Sunrise #45 / Jeff & Rita
Parker
2732 Los Alisos N.

Lane Fallbrook, CA 92028 Lodging
Sunrise 50
12920 Central
Ave #204 Hawthorne, CA 90250 Lodging
Sunshine Village #105 / Joe
McKenzie 701 Sherri St Ridgecrest, CA 93555 Lodging
Sunshine Village #112 /
Martin Jeffers 440 Redlands Playa Del Rey, CA 90293 Lodging Sunshine Village #124 /
Newkirk
2882 Columbine
Ct. Thousand Oaks, CA 91360 Lodging
Sunshine Village #136 /
David Ramseyer 1620 Vista Luna San Clemente, CA 92673 Lodging Sunstone #314/Gottfried
Family Trust
262 Pacific View
Lane Encinitas, CA 92024 Lodging
Sunstone Mammoth
Condo #213
3611 Strolling
Hills Rd. Cameron Park, CA 95682 Lodging
Surefoot, Llc
A100 - 1500
Kearns Blvd Park City, UT 84060 Retail
Susan & Michael Vicente
2838 Diamond
Dr. Camarillo, CA 93010 Lodging
Susan Peabody/Chamonix
#74
4258 Teesdale
ave Studio City, California 91604 Lodging
Susan Tudor 830 Calle Vallarta San Clemente, CA 92673 Lodging Sweetwater House P. O. BOX 1279 Mammoth Lakes, CA 93546 Lodging Swiss Chalet Inn Swiss
Chalet L L C P.O. Box 16 Mammoth Lakes, CA 93546 Lodging Sylvia Nash Ste 140-308
1001 Cooper Pt
Rd SW" Olympia, WA 98502 Lodging
T&J Ogle#7 CSN 47 6th Street Hermosa Beach, CA 90254 Lodging Taff Apartments P O Box 307 Mammoth Lakes, CA 93546 Lodging Tailwaggers P O Box 1278 Mammoth Lakes, CA 93546 Retail Tallus 8 LLC
18301 Van
Karman Ave. Ste
250 Irvine, CA 92612 Lodging

Page 451 of 464 ends

MLTBID Management District Plan 58
April 16, 2018March 29, 2023
Tamara Loveland
10416 Miloann
St. Temple City, CA 91780 Lodging
Tamarack Lodge Resort P O Box 24 Mammoth Lakes, CA 93546 Lodging Tate House
26741 Kendall
Lane Stevenson Ranch, CA 91381 Lodging
Ted & Kay Stern
1410 School
House Rd. Santa Barbara, CA 93108 Lodging
Terri Wilson P.O. Box 227 Mammoth Lakes, CA 93546 Lodging TEST ACCOUNT #2 , Lodging
TEST BTC ACCOUNT P.O. Box 1609 Mammoth Lakes, CA 93546 Retail Thai'd Up! P O Box 8133 Mammoth Lakes, CA 93546 Restaurant The Best Of Mammoth, Llc
(101 Great Esca P.O. Box 8375 Mammoth Lakes, CA 93546 Lodging The Best Of Mammoth, Llc
(Timber Ridge) P.O. Box 8375 Mammoth Lakes, CA 93546 Lodging The Eatery PO Box 1528 Mammoth Lakes, CA 93546 Retail
The Lautner House
878
Commonwealth
Ave. Venice, CA 90291 Lodging
The Loco Frijole P.O. Box 7904 Mammoth Lakes, CA 93546 Retail The Looney Bean
Coffeehouse & Roasting C P.O. Box 854 Mammoth Lakes, CA 93546 Retail The M" Inn Mammoth The
"M" Llc" 25205 Malibu Rd Malibu, CA 90265 Lodging
The Mammoth Escape 6 Chesterfield Mission Viejo, CA 92692 Lodging The Nest Collective P.O. Box 8361 Mammoth Lakes, CA 93546 Retail The Nor Group LLC
138 Aspen
Springs Ranch Rd. Crowley Lake, CA 93546 Lodging
The Richards' Trust P.O. Box 4465 Westlake Village, CA 91359 Lodging The Ski Renter at
Mammoth P.O. Box 7028 Mammoth Lakes, CA 93546 Retail
The Stove P.O. Box 3955 Mammoth Lakes, CA 93456 Restaurant The Village #2304 / Kong
2044
Impressionist
Way El Dorado Hills, CA 95762 Lodging
The Village #3410/Gregory
A. George
12734 Benavents
Way San Diego, CA 92129 Lodging
Theodora & Teddy
Monney
17922 Mayerling
St. Grenada Hills, CA 91344 Lodging
Therese Smith 2-1147 E. Cliff Dr. Santa Cruz, CA 95062 Lodging Thomas & Marilyn
Malcolm Summit 66
744 E Cypress
Ave. Glendora, CA 91741 Lodging
Thomas & Ruth Kawakami
P.O. Box 100-
PMB121 Mammoth Lakes, CA 93546 Lodging
Thomas Wilson Vacation
Rental PO Box 3773 Orange, CA 92857 Lodging
Tim & Nisha York 977 Via Rivera Newbury Park, CA 91320 Lodging

Page 452 of 464 ends

MLTBID Management District Plan 59
April 16, 2018March 29, 2023
Tim Bombard P.O. Box 865 Avalon, CA 90704 Lodging
Timber Ridge #40/Gwynn
15295 Saddleback
Road Canyon Country, CA 91387 Lodging
Timberidge #23 / Diane
Valine
29902 Avenida
Refinida Rancho Palos Verdes, CA 90275 Lodging
Timberline #16 / Lou
Castellano P.O. Box 5816 Hacienda Heights, CA 91745 Lodging Timberline #22 / Taiichi
Aoyama
2208 Monte Carlo
Way Placentia, CA 92870 Lodging
Timberline #27 / Sau Wai
Lim
12216 S Richeon
Ave Downey, CA 90242 Lodging
Timberline #31 / Pamela
Huffman
430 N Burnaby
Ave Glendora, CA 91741 Lodging
Timberline Unit 46
2072 N. Roosevelt
ave Altadena, CA 91001 Lodging
Timbers #1 / Canfield
14730 Hornsby
Hill Rd Austin, TX 78734 Lodging
Timbers #1011 / West
Coast 2011-2 L.L.C. 3400 The Strand Manhattan Beach, CA 90266 Lodging Timbers #20 / Scott
McIntyre
7019 Eagle
Heights Drive Mattawan, MI 49071 Lodging
Timbers 27/Kelly
Stackpoole 10322 Dunleer Dr Los Angeles, CA 90064 Lodging Todd Wittenbrock
1427 Rancho Hills
DR Chino Hills, CA 91709 Lodging
Tom and Debbie Allen 2408 Via Anacapa Palos Verdes Estate, CA 90274 Lodging Tonik Rowley Style Inc P.O. Box 1672 Mammoth Lakes, CA 93546 Retail Toomey's Catering And
Carry-Out Toominat P.O. Box 3985 Mammoth Lakes, CA 93546 Retail Tracy & Kurt Olson
7101 Obelisco
Circle Carlsbad, CA 92009 Lodging
Tracy Ettinghoff 24592 Via Carlos Laguna Niguel, CA 92677 Lodging Travelodge P.O. Box 1090 Mammoth Lakes, CA 93546 Lodging Trayce Field 5150 Almaden Dr. Los Angeles, CA 90042 Lodging Trendy Tots / Trendy
Tweens P.O. Box 2249 Mammoth Lakes, CA 93546 Retail
Trevor Benedict
1706 Antigua
Way Newport Beach, CA 92660 Lodging
Triple-B Bar-B-Que P.O. Box 3922 Mammoth Lakes, CA 93546 Restaurant Trout Fly/Trout Fitter P O Box 1882 Mammoth Lakes, CA 93546 Retail Trout Taxidermy P.O. Box 2057 Mammoth Lakes, CA 93546 Retail TV109 877 Jefferson St. Monterey, CA 93940 Lodging
Twin Lakes Art Gallery P.O. Box 68" Portland, OR 97207 Retail Tyrolean Village #10 /
Elizabeth Cain Ba
4515 Ocean View
Bl #305 La Canada, CA 91011 Lodging
Tyrolean Village
#107/Critical Ground Ll
#336 - 5036 Dr.

Phillips Blvd Orlando, FL 32819 Lodging

Page 453 of 464 ends

MLTBID Management District Plan 60
April 16, 2018March 29, 2023
Tyrolean Village #311 /
Keating Family T
19191 Harvard
Ave #144F Irvine, CA 92612 Lodging
Tyrolean Village #316 /
Adrian Messner
12003 Reche
Canyon Colton, CA 92324 Lodging
Unmack, Arthur & Sherry
et al
4004 Miraleste
Drive Rancho Palos Verdes, CA 90275 Lodging
Upstairs Enterprise 13923 Boquita Dr. Del Mar, CA 92014 Lodging Vacasa
121 N. 9th St. Ste
302 Boise, ID 83702 Lodging
Val D'Isere #16 35 Calle Viviana San Clemente, CA 92673 Lodging Val D'Isere #17 / Richard
Van Voorhis 12781 Amethyst Garden Grove, CA 92645 Lodging Val Disere #27-Stephanie
Pena 720 3rd St. Encinitas, CA 92024 Lodging
Val D'Isere #31/ Larry
Lewis P.O. Box 4650 Laguna Beach, CA 92651 Lodging
Val D'Isere Unit #28 6725 TEA TREE ST CARLSBAD, CA 92011 Lodging Vdlp #3/Susan HadsellMartin539 Garfield
Street Oceanside, CA 92054 Lodging
Vern Clevenger Photo
#4 - Box 100 PMB
300 Rd. Mammoth Lakes, CA 93546 Retail
Viewpoint #128 / Norma
Michelsen 3633 Pebble Pl Newbury Park, CA 91320 Lodging Viewpoint #138 / Gerald
McDonald 305 Calle Dorado San Clemente, CA 92672 Lodging Viewpoint #156 / Kraln Co
418 E Live Oak
Ave Arcadia, CA 91006 Lodging
Viewpoint Management
Corporation P O Box 1187 Mammoth Lakes, CA 93546 Lodging Villa De Los Pinos #12 /
Marilyn Scranto 370 Deodar Circle Sierra Madre, CA 91024 Lodging Villa De Los Pinos #16 /
Chris Lutz 25262 Swanway Dana Point, CA 92629 Lodging
Villa De Los Pinos #30 /
Mark Beizer
3058
Charlemagne
Ave. Long Beach, CA 90808 Lodging
Villa De Los Pinos #35 /
William Taube
8604 Indian
Clover Ct. Bakersfield, CA 93311 Lodging
Villa De Los Pinos 34/Perry 1524 Towhee Ct. Ventura, CA 93003 Lodging Village Homeowner
Services P O Box 8370 Mammoth Lakes, CA 93546 Lodging
Village Lodging P O Box 3459 Mammoth Lakes, CA 93546 Lodging Viva Running, LLC 4656 Dapple Ln Boulder, CO 80301 Lodging Vons #2400
Ms#6516 - P O
Box 29096 Phoenix, AZ 85038-9096 Retail
Waller Revocable 2006
Trust
8828 Pershing Dr.
#125 Playa del Rey, CA 90293 Lodging

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MLTBID Management District Plan 61
April 16, 2018March 29, 2023
Warren L. & Edith N. Levy
9812 Oakwood
Cir Villa Park, CA 92861 Lodging
Wave Rave Snowboard
Shop P O Box 2479 Mammoth Lakes, CA 93546 Retail
Wendy Reininga/449
Sierra Manor RD C-24
15248 Dickens St.
104 Sherman Oaks, CA 91403 Lodging
Wesley Pracht P.O. Box 444 Mammoth Lakes, CA 93546 Lodging Wesley Pracht (TOT) P.O. Box 444 Mammoth Lakes, CA 93546 Lodging Westin #703 / Jerry Dunlap P.O. Box 1782 Mammoth Lakes, CA 93546 Lodging Westin Monache Intrawest
Hospitality Man
Suite 300 - 1621
18th Street Denver, CO 80202-5905 Lodging
White Horse Inn P O Box 2326 Mammoth Lakes, CA 93546 Lodging White Swan Rentals P.O. Box 9251 Mammoth Lakes, CA 93546 Lodging Whitebark Restaurant &
Bar
Suite 300 - 1621
18th St Denver, CO 80202 Restaurant
Wildflower #20 Gail Anne
Otter 1206 Mohawk St Los Angeles, CA 90026 Lodging
Wildyrie Lodge P O Box 108 Mammoth Lakes, CA 93546 Lodging Wildyrie Lodge P O Box 108 Mammoth Lakes, CA 93546 Retail William Cramer P.O. Box 18929 Anaheim, CA 92817 Lodging William Eng/ 12230 Lantz Lane Moreno Valley, CA 92555 Lodging William Mayne
4217 Glenwood
Ave. Los Angeles, CA 90065 Lodging
William Vogel Apartments 300 Paseo Tesoro Walnut, CA 91789 Lodging Wilsons Leather
Attention Tax
Dept (3325) Brooklyn Park, MN 55428 Retail
Winterset # 31 /
Sundstrom 5152 Hamer Lane Placentia, CA 92870 Lodging
Winterset #19/Diana Vaz PO Box 8835 Mammoth Lakes, CA 93546 Lodging Wok N Rolls P.O. Box 8597 Mammoth Lakes, CA 93546 Restaurant Woodlands #26 / Sally
Schwerdtfeger 2229 Juan St. San Diego, CA 92103 Lodging Woodlands #3
26722 Kendall
Lane Stevenson Ranch, CA 91381 Lodging
Woodlands #30 / Allan
Holland
2505 Charter Oak
Dr Prescott, AZ 86305 Lodging
Woodlands #33/ Loretta
Sturla P.O. Box 3089 Greenwood Village, CO 80155-3089 Lodging Woodlands #48 /
Ettinghoff 24592 Via Carlos Laguna Niguel, CA 92677 Lodging Woodlands #6
9854 National
Blvd #149 Los Angeles, CA 90034 Lodging
Woodlands 41/Kazmark
6410 Via De
Anzar Rancho Palos Verdes, CA 90275 Lodging
Woods Lodge P O Box 108 Mammoth Lakes, CA 93546 Lodging Woodwinds #2066 /
Stanton 27 Glen Raod Mountain Lakes, NJ 7046 Lodging

Page 455 of 464 ends

Mammoth Lakes City CouncilApril 5, 2023

Mammoth Lakes City Council
April 5, 2023