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Woodwinds @ Sierra Star
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Zpizza Mammoth
Mammoth Slices, Inc P.O. Box 4093 Mammoth Lakes, CA 93546 Restaurant Zubieta Rental 202 - 5th Street Seal Beach, CA 90740 Lodging *List as of April 2018
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APPENDIX 3 – APPEALS COMMITTEE
The appeals process described below illustrates the current appeals process adopted by the MLT Board. The MLT Board may modify this process in the future as it deems necessary. Modification of this process is not considered a modification of this Plan for purposes of Streets and Highways Code section 36636.
a. Appeal Panel Criteria
The MLTBID Appeals Panel shall be an ad hoc committee of the MLT Board. The Appeals Panel will consist of three (3) MLT Board Members designated by the MLT Board Chair. The Chair will consider any potential conflicts of interest when designating the members of the Appeals Panel. The MLT Executive Director shall be present as staff at all Appeal Panel meetings to share information provided by appealing businesses. All MLTBID Appeals Panel decisions shall be final.
b. Process and Protocol
i. Requests: Requests for an appeal can be made by emailing [email protected].
ii. Timeline for Appeals: Tier classification appeals shall be heard between September 1 and October 31 each year. Exemption appeals may be heard at any time.
iii. Annual Appeal: If a business successfully appeals their Tier classification they will need to re-appeal every year to confirm what Tier they will be assessed at in the ensuing year. Businesses may re-appeal annually if they change Tiers. All businesses shall be assessed their current Tier assessment as of September 1 each year. The appealing business’ assessment rate shall not be adjusted until a successful appeal is heard during the September 1 through October 31 annual appeal period.
c. Criteria for MLTBID Appeal Consideration (retail and restaurant businesses only) i. Tier 2: An appealing business must provide verifiable Internal Revenue Service tax documentation showing that the business’ annual gross revenue is between $50,000 and $150,000. If successfully appealed, Tier 2 businesses will be invoiced within 30 days of the appeal decision, for the $500 annual assessment.
Alternatively, an appealing business must provide verifiable information showing that more than fifty percent (50%) of annual gross revenues are derived from residents of the zip code 93546.
ii. Tier 3: An appealing business must provide Internal Revenue Service tax documentation showing that the business’ annual gross revenue is $49,999 or less.
If successfully appealed, Tier 3 businesses will be invoiced within 30 days of the appeal decision, for the $50 annual assessment.
iii. Examples of Acceptable “Verifiable Information”:
• Annual Internal Revenue Service tax documents – this is the ONLY acceptable verifiable information for businesses appealing based on annual gross revenues;
• Charge accounts (majority zip code 93456 i.e. hardware stores); • “Locals” specific pricing that shows more than fifty percent (50%) of annual gross revenues are contributed by residents of the zip code 93456;
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• Database zip code analysis – tied to revenues;
• Credit card zip code analysis – tied to revenues; and • Product delivery records showing revenues for products delivered to zip code 93456 addresses making up more than fifty percent (50%) of overall annual gross revenues.
d. Exemptions – Appeal Panel Decision Still Required
The following businesses are exempt from paying the MLTBID assessment. If any of the businesses listed are currently being assessed, such a business must appeal their classification before the Appeals Panel. If successfully appealed, an exempt business shall be refunded any assessment paid during the period in which it should have been classified as exempt.
• Non-tourism businesses that can conclusively demonstrate that they do not receive ANY revenue from visitors;
• Non-profit organizations (Internal Revenue Service non-profit determination letter required for appeal);
• Fuel source businesses (gasoline, propane, wood, pellets, oil, etc.) • Utility provider businesses;
• Wholesales items to other businesses for final sale to consumers; • Internet sales businesses;
• Non-taxable food items for human consumption;
• Government managed lodging (campgrounds); and
• Government employee lodging stays.
e. New Retail and Restaurant Businesses
All retail and restaurant businesses applying for new Town of Mammoth Lakes business licenses shall collect and remit MLTBID assessments each month for their designated segment for at least one year (first full tax year they are in business) before being eligible for appeal to Tier 2 or 3. If a business is reclassified Tier 2 or 3, the business will be refunded any assessment paid in excess of their Tier classification. New retail and restaurant businesses will be assessed at one and one-half percent (1.5%) of annual gross revenue until they have been in business for one full tax year, at which time they may appeal to be classified as a Tier 2 or Tier 3 business based on annual gross revenues. New retail and restaurant businesses must complete at least one full year (first 12 months they are in business) before they may appeal to be classified as Tier 2 based on more than fifty percent (50%) of their annual gross revenue being derived from residents of the zip code 93546.
f. Examples
i. Example of Business Reclassification From Tier 2 to Tier 1: If a business’ annual gross revenue increases from $135,000 to $175,000 they will be reviewed between September 1 and October 31 and will be reclassified from Tier 2 to Tier 1 and go from being assessed $500 annually to being assessed 1.5% of annual gross revenue, remitted monthly. The business will have paid their Tier 2 $500 annual assessment on September 1st and will need to show their gross revenue for September and October to determine the amount owed at 1.5%. Whatever amount owed at 1.5% will be debited from the $500 paid on September 1. The business will be assessed more if the amount owed exceeds the $500 already paid. If the amount of the
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assessment is less than the $500 already paid, the business will be rebated, or credited for the remainder. In other words, if they move up to Tier 1 and have paid the Tier 2 annual fee of $500, but through calculation of their gross revenues for September and October only would have owed $350 at the 1.5% assessment rate – they would then be rebated, or credited $150 for over payment. Starting November 1, the business will be required to remit monthly at the 1.5% rate moving forward.
ii. Example of Business Reclassification From Tier 3 to Tier 2: If a business’ annual gross revenue increases from $45,000 to $135,000 they will be reviewed between September 1 and October 31 and will be reclassified from Tier 3 to Tier 2 and go from being assessed $50 annually to being assessed $500 annually. The business will have paid their Tier 3 $50 annual fee on September 1st and will need to remit the additional $450 owed for the annual $500 Tier 2 fee. This will be payable by November 1.
iii. Example of Business Reclassification From Tier 1 to Tier 2: If a business’ annual gross revenue decreases from $175,000 to $135,000 they may appeal between September 1 and October 31 to be reclassified from Tier 1 to Tier 2 and go from being assessed 1.5% of annual gross revenue to being assessed $500 annually. The business will have paid at Tier 1 level for September and possibly October and whatever amount paid will be credited towards the $500 assessment for the upcoming year. If the business falls short of $500 in the September and October time frame while paying Tier 1, the difference will be due November 1. If the business has paid more than the $500 in the September and October time frame while paying Tier 1, the overage will be refunded. In other words, if they successfully appeal to Tier 2 but have only paid $350 in assessment – they would then owe $150 to fulfill the Tier 2 $500 annual assessment. iv. Example of Business Reclassification From Tier 2 to Tier 3: If a business’ annual gross revenue decreases from $135,000 to $45,000 they may appeal between September 1 and October 31 to be reclassified from Tier 2 to Tier 3 and go from being assessed $500 annually to being assessed $50 annually. The business will have paid at Tier 2 level $500 assessment for the upcoming year and upon successful appeal will be rebated $450.
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APPENDIX 4 – TOURISM ECONOMICS REPORT – MAMMOTH LAKES
TOURISM BUSINESS IMPROVEMENT DISTRICT BUDGET
ANALYSIS AND RECOMMENDATIONS
RESOLUTION NO. ____
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, STATE
OF CALIFORNIA, DECLARING ITS INTENTION TO MODIFY THE MANAGEMENT
DISTRICT PLAN OF THE MAMMOTH LAKES TOURISM BUSINESS IMPROVEMENT
DISTRICT
WHEREAS, the Town Council of the Town of Mammoth Lakes initially created the Mammoth Lakes Tourism Business Improvement District (MLTBID) in 2013; and WHEREAS, on June 6, 2018, the Town Council adopted Resolution No. 2018-37 renewing the MLTBID for a five (5) year term; and
WHEREAS, the Property and Business Improvement District Law of 1994, Streets and Highways Code §36600 et seq., allows the Town to modify the Management District Plan (MDP) at the request of the Owners’ Association; and
WHEREAS, the MLTBID Owners’ Association, Mammoth Lakes Tourism, has requested modification of the MDP.
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL THAT:
1. The recitals set forth herein are true and correct.
2. The Town Council declares its intention to modify the MLTBID MDP.
3. The proposed modification of the MLTBID MDP will modify the authorized expenditures to be funded with the revenue derived from the levy of the assessments, in order to be consistent with the authorized expenditures proposed for the upcoming renewal of the MLTBID.
4. The time and place for a public hearing on the modification of the MLTBID MDP are set for April 19, 2023 at 4:00 PM, or as soon thereafter as the matter may be heard, at the Council Chambers located at 437 Old Mammoth Road, Suite Z, Mammoth Lakes, CA 93546.
5. This resolution shall take effect immediately upon its adoption by the Town Council.
APPROVED AND ADOPTED THIS 5th day of April 2023.
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk
Mammoth Lakes Town Council
Agenda Action Sheet
Title: Update and Council Direction on Management Response to Extreme Weather Emergency.
Council Meeting Date: 4/5/2023
Prepared by: Daniel C. Holler
Recommended Motion: Provide Staff direction on management response to Extreme Weather Emergency.
Summary:
The Town of Mammoth Lakes is continuing to operate under a Town, County, State and Federal proclamation of a State of Emergency. The Town continues to utilize State resources to provide for life safety response, to assist staff in the structural inspection of buildings and to assist with clearing of snow from roadways. The Mammoth Lakes Fire Protection District (MLFPD) continues to receive emergency response support and is using designated hand crews to assist with digging of fire hydrants. It is anticipated the majority of the State assets and crews will leave the area on April 8, 2023, pending any significant emergency incident. The Town has provided financial support to the Mammoth Mountain Community Foundation to assist with snow removal and in meeting other immediate needs of community members. Staff is reviewing the option to utilize a similar small business grant program to support snow removal efforts. The grant program would be a streamlined process like the one used during the COVID 19 emergency. The goal is to implement this grant over the next couple of weeks. It will take more time to finalize a program to assist residents with similar costs for home snow removal. We are continuing to work with residential owners and businesses on addressing structural or other issues identified through the facility inspection program. Options to assist and streamline processes to properly repair structures are moving forward. A couple of key next steps for the Town is to compile the initial damage estimates for Town facilities and submit that information to the State. We have initiated conversations with CalOES on bringing in a recovery assistance team to the Town and Mono County to work with residents and businesses. This is usually set up for a couple a days to meet with people and provide information on how to apply for assistance. The details of when, where and who all will be there is a work in progress. Town Staff from all departments have stepped up to assist in the response and recovery efforts related to this extreme weather emergency.
Agenda Item ________
File No. ____________
AGENDA BILL
Subject: Councilmember Reports
Initiated by: Jamie Gray
______________________________________________________________________ BACKGROUND:
Each member of the Town Council is appointed to serve as a Town representative to a number of committees, commissions, and organizations.
These groups meet infrequently and from time to time the representatives will report to the rest of the Council at a regularly scheduled meeting.
In addition, Councilmembers on occasion participate in meetings, conferences and seminars, and their reports on these educational opportunities are of benefit to the rest of the Council.
ANALYSIS/DISCUSSION:
California Government Code requirements pertaining to the open meeting act stipulate that all items for discussion must be listed on the agenda before the matter can be discussed and/or acted upon. To meet this requirement, and the intent of the Brown Act, Councilmember Reports are listed on each agenda to allow representatives to report to the rest of the Council at these meetings.
The following is a list of the commission/committees on which members of the Council serve:
Land Use:
Local Agency Formation Commission (LAFCO) – Rea, Rice, and Bubser as alternate
Airport Land Use Commission – Rea, Rice, and Bubser as the alternate Mono County Collaborative Planning Team (CPT) – Community and Economic Development Director and Rice as alternate
Intergovernmental Relations:
Town and County Liaison Committee – Sauser, Bubser, and Town Manager and Rea as alternate
Desert Mountain Division of the League of California Cities – Sauser and Town Manager as alternate
Eastern Sierra Council of Governments (ESCOG) – Bubser, Wentworth, and Sauser as alternate
Great Basin Unified Air Pollution Control District – Wentworth and Bubser as alternate
League of California Cities City Voting Delegate – Sauser and the Town Manager as the alternate
California Joint Powers Insurance Authority Board – Rea and Assistant to the Town Manager as alternate
Transportation:
Local Transportation Commission (LTC) – Wentworth, Sauser, and Paul Chang; Town Manager as alternate
Eastern Sierra Transit Authority (ESTA) Board – Bubser and Sauser Local Issues:
Mammoth Lakes Tourism (MLT) Board – Sauser
Mammoth Lakes Recreation (MLR) Board – Rea
Mammoth Lakes Housing (MLH) Board – Rice
Treasury Oversight Committee – Finance Director; Town Manager as alternate LEGAL CONSIDERATIONS:
According to the California Open Meeting Act, commonly referred to as the Brown Act, the agenda must reflect every matter to be discussed by a governing body.
RECOMMENDATION(S):
This agenda bill is submitted for information only.