Mammoth Lakes City Council
April 5, 2023

Town Council Agenda

Wednesday, April 5, 2023, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members of the Town Council:

Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, Councilmember Amanda Rice
NOTE: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Town Clerk at (760) 965-3602. Notification 48 hours prior to the meeting will enable the Town to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 13.102-35.104 ADA Title II)
NOTE: Materials related to an item on this agenda submitted after distribution of the agenda packet are available for public inspection in the Town Offices located at 437 Old Mammoth Road, Suite 230 during normal business hours. Such documents are also available on the Town of Mammoth Lakes website at www.townofmammothlakes.ca.gov subject to staff’s ability to post the documents before the meeting.

NOTE: All comments will be limited to a speaking time of five minutes.

NOTE: This meeting will be conducted pursuant to the provisions of Assembly Bill 361 which amends certain requirements of the Ralph M. Brown Act. While Suite Z is still open to the public, it is strongly encouraged that you watch the Town Council meetings on the Town of Mammoth Lakes' website at www.townofmammothlakes.ca.gov , on the local government cable channel 18, or via Zoom. Public comments can be submitted to the Town Clerk at [email protected]. before and during the meeting.

ZOOM INFORMATION
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International numbers available: https://monocounty.zoom.us/u/acobwlnMsm Public comments can also be given through Zoom by logging in or dialing in and raising your hand.

1. CALL TO ORDER
Councilmember Chris Bubser will be participating remotely from 56 Ainger Road, Flat 4, London, England NW3 3AH.

2. PLEDGE OF ALLEGIANCE

3. PUBLIC COMMENTS
The Public Comment portion of the agenda provides the public with an opportunity to address the Town Council on matters not otherwise listed on the agenda. Under California law the Town Council is prohibited from generally discussing or taking action on items not included in the agenda; however, the Town Council may briefly respond to comments or questions from members of the public. Therefore, the Town Council will listen to all public comment, but will not generally discuss the matter or take action on it. Requests for service from the Town may also be made at the Town offices during regular business hours.

Members of the public desiring to speak on a matter appearing on the agenda should ask the Mayor for the opportunity to be heard when the item comes up for Council consideration.

4. ADDITIONS TO THE AGENDA
Opportunity to add urgency items pursuant to Government Code Section 54954.2(b)2, if necessary.

5. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED)

5.1 Did you Know? Update.

6. PUBLIC PRESENTATIONS

6.1 Proclamation declaring April 2023 as Fair Housing Month.

6.2 Proclamation declaring April 2023 as Child Abuse Prevention Month.

6.3 Proclamation declaring April 2023 as Sexual Assault Awareness Month.

6.4 Update on the Community Economic Resilience Fund (CERF).

7. WORKSHOP

7.1 Joint Meeting with Mammoth Lakes Tourism – Tourism Business Improvement (TBID) Focus.

8. CONSENT AGENDA

8.1 Approve the minutes of the regular meeting of March 15, 2023.

8.2 Approve the minutes of the special meeting of March 22, 2023.

8.3 Accept the 2022 Annual Planning Report.

8.4 Accept Check Register 2/23/2023 in the amount of $1,483,715.93. Accept Check Register 3/3/2023 in the amount of $313,443.60. Accept Check Register 3/8/2023 in the amount of $132,279.23. Accept Check Register 3/16/2023 in the amount of $1,993,830.66.

Accept Check Register 3/23/2023 in the amount of $61,306.12.

9. PUBLIC HEARINGS
Public Hearing Procedure.

The Mayor will open the public hearing and then: Statement and presentation by staff.

Statement and presentation by property owner or appellant. Questions from the Town Council. Call for testimony. Rebuttal to previous testimony by property owner or appellant.

Close the public hearing, terminating public testimony. The Town Council will deliberate the matter and arrive at a decision.

9.1 Consider approval of Zoning Code Amendment 23-001 to update Municipal Code Section 17.52.055, Accessory Dwelling Units, Section 17.52.100 Child Day Care Facilities, and Municipal Code Chapter 17.40, Water Efficient Landscape Regulations including finding
the project is exempt from additional environmental analysis pursuant to Public Resources Code Section 21083.3 and CEQA Guidelines Section 15183.

9.2 Town of Mammoth Lakes Maintenance Community Facilities District (CFD) 2023-1 Formation.

10. POLICY MATTERS

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

10.2 Resolution of Intention to Modify the Mammoth Lakes Tourism Business Improvement District Management District Plan.

10.3 Update and Council Direction on Management Response to Extreme Weather Emergency.

11. COUNCILMEMBER REPORTS
Informational reports from Councilmember representatives on committees, commissions, and organizations; general reports on Councilmember activities

12. CLOSED SESSION

12.1 CONFERENCE WITH LEGAL COUNSEL--EXISTING LITIGATION (Paragraph 1 of subdivision (d) of Section 54956.9) Name of case: Main Street Taxpayer Association v. Town of Mammoth Lakes (Case No. : 23UCM82)

12.2 CONFERENCE WITH LEGAL COUNSEL--EXISTING LITIGATION (Paragraph 1 of subdivision (d) of Section 54956.9) Name of case: Stephanie Thompson. v. Town of Mammoth Lakes (Case No: 23UCM14)

13. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION

14. ADJOURNMENT
The Town Council will adjourn to a special meeting to be held on Wednesday, April 12, 2023 at 4:00 p.m.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Did you Know? Update.

Council Meeting Date: 4/5/2023
Prepared by: Pam Kobylarz, Assistant to Town Manager
Recommended Motion: This is an informational item only.

Summary:

Each month the Town publishes a “Did you Know?” piece that highlights aspects of the Town’s programs and services that the public may not be familiar with. These are published in The Sheet, the Mammoth Times, and el Sol, generally on the third weekend of the month, as well as being posted on the Town’s social media and website.

Staff typically includes these in the Town Council packet as informational items each month, however the past few months it has not been included. Please see attached the ads from the previous months, as follows:
 December (published weekend of 12/23/22): Short-term rental zoning restrictions  January (published weekend of 1/20/23): USFS partnership  February (published weekend of 2/17/23): New transfer station  March (published weekend of 3/24/23): Emergency declaration

• Before a property can be rented on a nightly basis, applicants are subject to an approval process as well as a property rental inspection. • A condition of approval is based on the zone in which the property is located. The Town zoning map consists of 19 different zoning blocks.

The zoning blocks where nightly rentals are allowed include, Downtown, Residential Multi-Family 2, Resort, North Village Specific Plan and Mixed Lodging/Residential.
• There are several resources available to determine if a property can be rented on a nightly basis. Under the Finance Department section on the Town website is a page titled, Transient Occupancy Tax Information, where potential operators can research the Town zoning map, the Town Zoning Guide and a TOT Property Search Tool.
• The Town has a team dedicated to assisting owners and property managers in obtaining the certifications necessary to conduct legal nightly rentals. • The maximum fines for conducting illegal nightly rentals have recently been approved by the Mammoth Lakes Town Council to increase from $1,000 per day up to $5,000 per day.
• The Finance Department can answer questions from property owners and realtors confirming the eligibility of a property to be rented nightly based on the zoning restrictions.

TownofMammothLakes.ca.gov Town of Mammoth Lakes
Did you know that nightly rentals
are restricted by zoning regulations
within Mammoth Lakes?
DID YOU KNOW?
If you have questions about zoning for nightly rentals, please contact the Finance Department at 760-965-3660. Page 5 of 464
TownofMammothLakes.ca.gov Town of Mammoth Lakes
¿SABÍAS QUE?
• Antes de que una propiedad pueda ser alquilada por noche, los aplicantes están sujetos a un proceso de aprobación tanto como una inspección alquiler. • La condición de aprobación esta basado en la zona en que la propiedad esta situada.

El mapa de zonificación del Pueblo consiste de 19 diferentes zonas designadas. Las zonas designadas donde las aliquilaciónes por noche estan permitidas incluye, el centro, Residencias Multi-Familiar 2, Albergue, en el Plan Específico del North Village y Alojamientos/Alquilaciónes.
• Existen varios recursos disponibles para determinar si la propiedad puede ser alquilada por noche. En la sección del Departamento de Finanzas en el sitio web del Pueblo esta una pájina titulada, Transient Occupation Tax (TOT - impuestos sobre estancia transitoria), donde operadores potenciales pueden investigar el mapa de zonificación del Pueblo, el guia de Zonificación del Pueblo y busqueda del TOT. • El Pueblo tiene un equipo dedicado para asistir a los dueños y aministradores de propiedad en obtener las certificaciónes necesarias para llevar a cabo aliquilaciónes por noche.
• La multa maxima por llevar a cabo aliquilaciónes por noche ilegales ha sido aprovado recientemente por el Ayuntamiento del Pueblo de aumentarla de $1000 por dia hasta $5,000 por dia.
• El Departamento de Finanzas puede contester preguntas de los dueños de propiedad y vendedores de bienes y raíces que quierean confirmer la elegibilidad de una propiedad para ser alquilada por noche basado en las restricciones de zonificación. ¿Usted sabia que las alquilaciónes por
noche estan restringidas por regulaciones de
zonificación dentro de Mammoth Lakes?
Si tienen preguntas sobre la zonificación para alquilación por noche, por favor contacte al Departamento de Finanzas al 760-965-3660. Page 6 of 464 • The Town of Mammoth Lakes maintains approximately 30 miles of National Forest trails within the Town Boundary.
• Three new multi-use, non-motorized trails were recently completed in the Mammoth Lakes Basin with one more planned for completion in Summer 2023. • In partnership with the Forest Service, the Town grooms over 5 miles of multiuse winter trails which are enjoyed by skiers, snowshoers, fat bikers, and more. • There are many opportunities for community members and visitors to support sustainable recreation on their public lands including Trail Days, Adopt-a-Trail, Tangle Free Waters, and the Host Program.
• In partnership with the Inyo National Forest and Mammoth Lakes Recreation, through an implementation grant from the Sierra Nevada Conservancy, new infrastructure will be built at the current Sherwins Trailhead. Improvements include ADA accessible vault toilets, paved parking area, interpretive panels, bike rack with tools, waste receptacles, and bear-proof storage containers. • The much beloved paved multi-use paths (MUPS)
throughout town bisect National Forest lands and were
a collaborative effort between the Town and the Inyo
National Forest.

TownofMammothLakes.ca.gov Town of Mammoth Lakes
DID YOU KNOW?
Did you know that the Town of Mammoth
Lakes partners with the Inyo National
Forest to develop, enhance, and maintain
your outdoor recreational experience?
For more information scan here or visit
mammothlakesrecreation.org/sustainable-recreation Page 7 of 464 TownofMammothLakes.ca.gov Town of Mammoth Lakes
• El poblado de Mammoth Lakes mantiene aproximadamente
30 millas de senderos del Bosque Nacional dentro de los límites del poblado.
• Recientemente, tres nuevos senderos multiusos no motorizados fueron terminados en la cuenca de Mammoth Lakes y está
previsto uno más para ser terminado en el verano del 2023. • En colaboración con el Servicio Forestal, el poblado acondiciona más de 5 millas de senderos invernales multiusos que disfrutan los esquiadores, los usuarios de raquetas de nieve, los ciclistas de montaña y muchos más.
.• Existen muchas oportunidades para los miembros de la comunidad y para los visitantes de apoyar las actividades recreativas sostenibles en sus tierras públicas, entre los que se incluyen los Días del Sendero, Adopte un Sendero, Aguas Libres de Enredos (Tangle Free Waters) y el programa de acogida. • En colaboración con el Bosque Nacional de Inyo y Mammoth Lakes Recreation, a través de una subvención de ejecución de la Sierra Nevada Conservancy, se construirán nuevas
infraestructuras en la actual Sherwins Trailhead. Las mejoras incluyen servicios sanitarios de bóveda con acceso ADA, espacio de estacionamiento pavimentado, paneles interpretativos, estacionamiento para bicicletas con herramientas, contenedores de basura y contenedores de almacenamiento a prueba de osos. • Los muy apreciados senderos multiusos pavimentados (MUPS) de todo el poblado atraviesan las tierras del Bosque Nacional y constituyen un esfuerzo conjunto entre el poblado
y el Bosque Nacional de Inyo.
¿Sabía que el poblado de Mammoth
Lakes se ha asociado con el Bosque
Nacional de Inyo para desarrollar,
mejorar y mantener su experiencia de
esparcimiento al aire libre?
¿SABÍA UD.?
Para más información escanea aquí o visita
mammothlakesrecreation.org/sustainable-recreation

DID YOU
KNOW?
TownofMammothLakes.ca.gov Town of Mammoth Lakes
• Benton Crossing Landfill closed on December 31, 2022 due to lease requirements by Los Angeles Department of Water and Power, who owns the land and leases it to Mono County.
• Mammoth Disposal, as a part of its franchise agreement with the Town to provide solid waste services, built a new transfer station, which is now in operation at 59 Commerce Drive (same as previous location). • Mammoth Disposal collects all solid waste and recyclables from Town of Mammoth Lakes residents and visitors. Services are also available to County residents who live outside of the Town.
• The new transfer station can also accept household hazardous waste (HHW), bulky items including furniture and appliances, mattresses, paint, green waste such as pine needles and yard debris, construction debris (C&D), ashes, electronics, and metals.
• To replace the former role of Benton Crossing, Pumice Valley Landfill (located approximately 5 miles east of U.S. 395 on Hwy 120 East) can also accept solid waste from residents of Mono County including Mammoth Lakes.

Did you know that Mammoth Disposal
has a new solid waste transfer station?
For more information scan here or visit
mammothdisposal.com/mammoth-lakes-transfer-station

TownofMammothLakes.ca.gov Town of Mammoth Lakes
¿SABÍAS QUE?
• El vertedero de Benton Crossing fue cerrado el 31 de Diciembre del 2022 debido a requisitos de arrendamiento por el Departamento de Water and Power de Los Angeles, quien posee la tierra y se lo alquila al Condado de Mono.
• Mammoth Disposal, como parte de su contrato de franquicia con el Pueblo de proveer servicios para el residuo sólido, a construido una nueva estacion de tranferencia, la cual ya este en operación en 59 Commerce Drive (en el mismo lugar).
• Mammoth Disposal colecta todo residuo sólido y reciclables del los residentes y visitantes del Pueblo de Mammoth Lakes. Este servicio tambien es disponible a los residents del Condado que viven afuera del Pueblo. • La nueva estación de transferencia tambien acepta residuos peligrosos domésticos, objetos voluminosos incluyendo muebles y accesorios, colchones, pintura, basura orgánica como las agujas de pino y escombros de Jardin, escombros de construcción, ceniza, electronicos, y metals. • Para reemplazar el trabajo de Benton Crossing, el vertedero de Pumice Valley (situado aproximadamente 5 millas al este del U.S. 395 en el Hwy 120 este) tambien puede aceptar residuos
sólidos del los resdientes del Condado de Mono incluyendo Mammoth Lakes.
¿Usted sabia que Mammoth Disposal
tiene una nueva estación de transferencia
para residuo sólido?
Enlace para mas información:
mammothdisposal.com/mammoth-lakes-transfer-station Page 10 of 464 TownofMammothLakes.ca.gov Town of Mammoth Lakes
DID YOU KNOW?
Did you know that the Town of
Mammoth Lakes recently declared an
emergency as a result of the many
extreme snowstorms?
For more information scan here or visit
ready.mono.ca.gov/pages/winter-storm
• A state of emergency is declared when the Town (or County or State) has or will exceed its emergency response capacity and additional resources will be required to protect life and property. A local emergency may be declared by the Town Manager, with ratification by the Town Council within 7 days, or may be declared directly by the Town Council.
• A local emergency declaration delegates additional authority to the Emergency Services Director (Town Manager), who can make and issue rules and regulations on matters reasonably related to the protection of life and property.
• All Town employees are designated as disaster service workers and can be assigned to necessary duties in response to the emergency. • The Town can request and obtain vital supplies, equipment and other resources needed for the preservation of life and property (i.e., sandbags or additional contract services) and can request outside resources and personnel from the State or other agencies (i.e., Incident Management Teams or CAL FIRE crews).
• Requests for outside assistance for emergency response can take 48-72 hours to respond. Be prepared!

TownofMammothLakes.ca.gov Town of Mammoth Lakes
• El estado de emergencia se declara cuando el pueblo
supera su capacidad de respuesta de emergencias y
recursos adicionales necesarios para proteger la vida y propiedad de la gente en el pueblo. La emergencia local puede ser declarada por el Administrador Municipal, con ratificación del Ayuntamiento en un plazo de 7 días, o
puede ser declarada directamente por el Ayuntamiento.
• Una declaración de emergencia local delega autoridad
adicional al Director de Servicios de Emergencia
(Administrador del Pueblo), quien puede hacer y emitir
reglas y regulaciones sobre asuntos razonablemente
relacionados con la protección de la vida y la propiedad. • Todos los empleados del Pueblo están designados como
trabajadores de servicios de desastre y pueden ser
asignados a los deberes necesarios como respuesta ante
la emergencia.
• El Pueblo puede solicitar y obtener suministros vitales, equipo y otros recursos necesarios para la preservación de la vida y la propiedad (es decir, sacos de arena o servicios de contrato adicionales) y puede solicitar recursos externos y empleados del Estado u otras agencias (como Equipos
de Manejo de Incidentes o cuadrillas de CAL FIRE).
• Las solicitudes de asistencia externa para respuesta de emergencia pueden demorar entre 48 a 72
horas en responderse. ¡Esté preparado!
¿Usted sabe que el pueblo
de Mammoth Lakes recientemente
declarado estado de emergencia como
resultado las tormentas extremas?
¿SABÍA UD.?
Para obtener más información, visite esta página:
ready.mono.ca.gov/pages/winter-storm

A PROCLAMATION OF THE TOWN COUNCIL OF THE

TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,
PROCLAIMING APRIL 2023 AS

FAIR HOUSING MONTH
WHEREAS, April 11, 2023, marks the 55th anniversary of the passage of the Fair Housing Act, Title VIII of the Civil Rights Act of 1968, as amended, which enunciates a national policy of Fair Housing that prohibits discrimination in housing based on race, color, religion, sex, familial status, national origin, and disability, and commits recipients of federal funding to affirmatively further fair housing in their communities; and
WHEREAS, the Mammoth Lakes Board of REALTORS•and Mammoth Lakes Housing, Inc. are committed to highlight the Fair Housing Act by continuing to address discrimination in our community, to support programs that will educate the public about the right to equal housing opportunities for all, and to plan partnership efforts with other organizations to help assure everyone of their right to fair housing; and
WHEREAS, the National Association of REALTORS• Code of Ethics commits all REALTORS•to provide equal professional services without discrimination based on race, color, religion, sex, familial status, handicap, sexual orientation, gender identity, and national origin.

NOW, THEREFORE, BE IT RESOLVED that the Town Council of the Town of Mammoth Lakes, California, hereby proclaims that the month of April, 2023 is Fair Housing Month in the Town of Mammoth Lakes and urges all citizens to wholeheartedly recognize this commemoration of the Fair Housing Act throughout the year.

PROCLAIMED this 5th day of April 2023.

_________________________________
ATTEST: JOHN WENTWORTH, Mayor
____________________________
JAMIE GRAY, Town Clerk

A PROCLAMATION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH

LAKES, STATE OF CALIFORNIA, DECLARING
APRIL, 2023 AS CHILD ABUSE PREVENTION MONTH
WHEREAS, there are approximately 8 victims of child maltreatment per 1,000 children per year in the United States, according to 2020 federal data; and WHEREAS, Child Abuse Prevention Month calls attention to all children, our most vulnerable community members and most vital resource to our community’s future; and WHEREAS, early childhood trauma has a lifelong impact on physical and mental health, including healthy brain development; and
WHEREAS, all children deserve to have safe, stable, nurturing homes and communities that foster healthy growth and development; and
WHEREAS, child abuse and neglect can be prevented in the Town of Mammoth Lakes through partnerships between community members, human service agencies, schools, faith communities, health care providers, civic organizations, law enforcement agencies, and the business community; and
WHEREAS, the Child Abuse Prevention Council (CAPC) requests public support as they continue efforts to bring real hope for ending child abuse in the Town of Mammoth Lakes.

NOW THEREFORE, BE IT PROCLAIMED that in recognition of the important work done by the Mono County CAPC and all human service providers in the Town of Mammoth Lakes, the Mammoth Lakes Town Council hereby proclaims April, 2023, as Child Abuse Prevention Month in Mammoth Lakes and urges all citizens to recognize this month by dedicating ourselves to the task of improving the quality of life for children and families.

PROCLAIMED this 5th day of April, 2023.
_______________________________
JOHN WENTWORTH, Mayor
ATTEST:
____________________________________
JAMIE GRAY, Town Clerk

A PROCLAMATION OF THE TOWN COUNCIL OF THE

TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,
DECLARING APRIL, 2023 AS

SEXUAL ASSAULT AWARENESS MONTH
WHEREAS, rape, sexual assault, and sexual harassment harm our community, and statistics show that 1 in 6 women and 1 in 33 men will experience attempted or completed rape during their lifetime; and
WHEREAS, young people experience heightened rates of sexual violence, and youth ages 12-17 are 2.3 times as likely to be victims of rape or sexual assault; and WHEREAS, survivors should have help to find compassion, comfort, and healing they need, and sexual abusers should be punished to the full extent of the law; and WHEREAS, survivors of violence should have access to medical and legal services, counseling, transitional housing, and other supportive services so that they can heal from the abuse; and
WHEREAS, it is important to recognize the compassion and dedication of the individuals who provide services to victims of sexual assault and work to increase public understanding of this significant problem; and
WHEREAS, we must work together to educate our community about sexual violence prevention, supporting survivors, and speaking out against harmful attitudes and actions; and
WHEREAS, prevention is possible through education, awareness, and community involvement; and
WHEREAS, it is time for all resident of the Town of Mammoth Lakes to take action to create a safer environment for all and make ending sexual assault a priority; and WHEREAS, Wild Iris requests all residents of the Town of Mammoth Lakes to pledge to join advocates and communities across the country in taking actions to prevent sexual violence.

NOW, THEREFORE, BE IT PROCLAIMED in recognition of the important work done by Wild Iris and all victims’ service providers in Mammoth Lakes, that the Town Council of the Town of Mammoth Lake hereby proclaims the month of April, 2023 as Sexual Assault Awareness Month in the Town of Mammoth Lakes.

PROCLAIMED this 5th day of April, 2023.
_________________________________
ATTEST: JOHN WENTWORTH, Mayor
____________________________________

JAMIE GRAY, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Update on the Community Economic Resilience Fund (CERF).

Council Meeting Date: 4/5/2023
Prepared by: Sandra Moberly, Community and Economic Development Director Recommended Motion: Staff recommends that the Town Council receive the presentation from the Sierra Business Council and pose questions as needed.

Summary: The Community Economic Resilience Fund (CERF) was created to promote a sustainable and equitable recovery from the economic distress of COVID-19 by supporting new plans and strategies to diversify local economies and develop sustainable industries that create high-quality, broadly accessible jobs for all Californians.

The Sierra Business Council (SBC) was selected as the convener for the Eastern Sierra region and recently executed the contract with the State to serve as the convener. SBC staff will provide the Council with an update and next steps on the CERF process.

1 TOWN COUNCIL STAFF REPORT
Title: Joint Meeting with Mammoth Lakes Tourism – Tourism Business Improvement (TBID) Focus.

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

Staff is seeking agreement to proceed with the renewal of the Tourism Business Improvement District (TBID), consensus on policy questions raised in this report, and consensus to work with Mammoth Lakes Tourism (MLT) and other partners on implementation of the Management District Plan (MDP).

BACKGROUND:

The current Mammoth Lakes TBID is set to expire on August 31, 2023. The TBID is managed pursuant to a contract with MLT who is charged with the implementation of the MDP. The MDP sets forth the statutorily required contents of the district plan (see section 36622 of the statute, page 23 of the draft plan), including but not limited to the following summary of contents:
 A map of the district.
 The name of the district.
 The boundaries of the district.
 The improvements, maintenance, and activities proposed for the district and costs.  The total amount of annual assessments to be levied and the assessment rates.  Time and manner for collecting the assessments.
 The number of years the assessments will be levied (not to exceed 10 years for renewal).
 Rules and regulations to be applied to the district.
 Any other item or matter required to be incorporated by the Council.

The draft Management District Plan complies with the requirements as prescribed in the Statute. The TBID is created under the California Streets and Highways Code, Division

18. Parking. Part 7. Property and Business Improvement Law of 1994 (as amended), sections 36600 through 36640. A copy of the statute is provided in the MDP. The MDP is substantially the same as the two previous Management District Plans. Each MDP has been updated to reflect any changes in State law and refined to reflect the proposed use of funds generated and activities undertaken. The proposed MDP for the next term of the TBID has also been refined to better reflect operations and to articulate the activities to be supported by assessment revenues more clearly.

2 ANALYSIS:

The TBID is a specific type of District the Town (City, County, etc.) is authorized to create under State Law. The statutory section of the California Government Code providing for the District creation is provided as an attachment to the Management District Plan. The creation of the District is a function of the Town Council. However, it may only be created with consent of those businesses that will be paying the levied assessments to support the activities of the District. The role of the Town Council is to review and ultimately adopt the required resolutions to form the District and the adoption of the Management District Plan (MDP).

The MDP speaks to the activities supported by the TBID. The success of TBID over the past nine plus years is evidenced in increased tourism resulting in increased financial activity within the Town of Mammoth Lakes. Since the inception of TBID and additional marketing efforts, the Town has realized a significant increase in Transient Occupancy Tax. The Town has also realized additional revenue generated from and increased spending on taxable items and other activities within Town businesses. The TBID Funding Analysis Report prepared by Tourism Economics walks through the financial impacts related to visitor spending in Mammoth Lakes. A copy of the report is attached to the MDP.

While several macro and micro economic factors impact the number of visitors to Mammoth Lakes the one key factor in that equation is the marketing (in all forms) done to attract visitors to Mammoth Lakes. This is done through the TBID and other efforts by MLT and numerous businesses within the community. The fact that TBID funding is used to successfully influence people to visit Mammoth Lakes needs to be acknowledged.

Understanding to what level, means and measurement for success, and funding for specific activities, needs to be addressed. The first policy discussion for the Town Council and MLT Board is on the use of the TBID as the appropriate means to support tourism. If the answer is yes, then the discussion can move to the policy questions regarding how the funds generated are to be used to directly benefit those businesses that collect and remit the assessments, as required by the MDP.

Policy Question 1. Is there general agreement that the use of the Mammoth Lakes Tourism Business Improvement District is a viable means to induce visitors to support the community’s tourism-based economy? If it is an appropriate means to support the local economy by providing specific benefits to the businesses who pay the TBID assessments, then the policy questions focus on the use of the assessment generated revenues. The term of the TBID should also be discussed as it is currently proposed for 10 years, which is the maximum term of a renewal.

The purpose of the TBID since inception has been twofold:
1) To increase funding to support sales, marketing, communications, and media relations efforts to promote assessed businesses as tourist, meeting, and event destinations.
2) To provide a consistent and reliable funding source for air service subsidies.

The majority of passengers arriving to the Mammoth Lakes area are destination

3 visitors and, on average, stay longer and spend more per visit than the drive market visitor.

The TBID budget is split between these two purposes with 47.6% going to the first purpose and 45% going to the second. The budget also includes 5.4% for contingency/reserve and 2% fee paid to the Town. The base budget estimate for the TBID is $6,668,250 (See page 7 of MDP). This allocation represents the Annual Service Plan for the District.

Sales, Marketing, Communications, and Media Relations (Marketing) The Marketing element of the TBID has a substantial amount of flexibility and represents funding of the core mission of MLT, which was established by the Town to be the marketing arm for the Town. This was done in part to move these functions out of Town Government to allow the business community greater oversight and governance authority over a separate entity, e.g. MLT. This allows the MLT Board to hire staff with the skills and abilities to effectively market the community, and to have greater flexibility operating as a separate entity. MLT is often referred to as an NGO or Non-Governmental Organization. The Town provides broad oversight through a contractual relationship, but is not in charge of the day-to-day operations or policy direction of the organization. The initial funding structure for MLT was primarily through the Town allocation of a portion of Transient Occupancy Tax revenues. This funding structure has been modified over time due to a number of factors, with one of those being the creation of the TBID. A separate discussion on non-TBID funding of MLT will be presented as part of the Town Budget development process.

TBID has created a dedicated funding stream to support marketing efforts. The legislative requirement of the TBID is for funds to be used to confer specific benefits upon the assessed businesses located within the District. The language of the MDP and the activities undertaken by the District are structured to meet this legislative requirement. There is also a requirement that the assessments levied in the District be based on estimated benefit to the businesses. The District Plan achieves this through the tiering and defining of the different types of businesses. With the overall benefit to those businesses being assessed linked to support provided by visitors to Mammoth Lakes with the goal to enhance the total number of visitors and repeat visitors tied to the experience and value added benefits of those visiting.

As noted, the structure of the activities under ‘Marketing’ are designed to be broad (Page 8 of the MDP). The activities include traditional marketing efforts, including the concepts of sales, communications, and media relations and supporting activities. Value added elements that have been enhanced over time include support for special events marketing, event development, ‘environmental stewardship’ education to destination visitors, and development of tourism-related infrastructure to increase destination visitation and create or enhance visitor experience. In keeping with the legal structure of the TBID the support for activities often includes support from non-TBID funding to offset benefits beyond those incidental to those businesses paying the assessment. This also supports the allocation of MLT staff operations and personnel costs.

4 Policy Question 2. In considering the renewal of the TBID is the Council confident that businesses supporting the TBID are receiving a benefit from the implementation of the activities called for in the MDP? To assist in answering this policy question, a few questions need to be considered.
 Is the structure of the marketing activities of the TBID achieving the desired outcomes and providing a direct benefit to those businesses paying the assessments and is it generally proportional to the amount assessed?  Are local business who are paying the assessment receiving a benefit from the increased number of visitors and/or increase in spending supporting their business at increased level?
 Is the overall enhanced number of new and repeat visitors coming to the destination and the resulting economic activity meeting the intent of the TBID?  Is the examples of the activities that may be undertaken adequate to ensure proportional direct benefits are being created for the assessed business? The measure of support for the TBID provided for in the statute is the petition process in support for or against the creation (renewal) of the TBID. Because this is a Business Assessment District vs. a Property Based District the petitions are counted based on the estimated amount of the assessment to be paid. There is a limit of 40% of the petition vote that may be credited to any single entity, regardless of the amount of the assessments paid.

As a community, there is a goal or desire to see a significant number of local businesses support the TBID, regardless of the amount of assessment paid. While this is a valid desire to gauge support of the TBID, the legal requirement threshold for the Council to consider proceeding with the TBID renewal is to have support from a minimum of businesses that pay 50% of the assessment. As part of the renewal process, petitions for and against the TBID renewal will be presented. At this point and after the formal public hearing the Council may modify the MDP. Town and MLT Staff and the MLT Board are interested in hearing if there is a consensus of the Council regarding the marketing related services as outlined in the Management District Plan.

Air Service Marketing and Subsidy
The Air Service-related activities is the second primary purpose of the TBID. The goal of having successful regional, reliable air service has been discussed intently over the past few years. The current air service structure includes commercial service provided by United Airlines through the Inyo/Bishop Airport (BIH) and Scheduled Charter service provided by Advanced Airlines through Mammoth Yosemite Airport (MMH). The TBID support for air service provides both marketing the service and providing a minimum revenue guarantee (MRG) to air service providers, generally referred to as a “subsidy”. The subsidy is used to secure the service by limiting the financial risk borne by the provider.

Without a subsidy, carriers would not accept risk on small markets, like our region. The provision and value of regional air service is a broader policy discussion topic that extends beyond the TBID renewal process, which is discussed in more detail below.

TBID support for air service is based on the linkage of bringing in destination visitors by air, which creates enhanced direct benefits to assessed businesses. This is seen in the

5 generation of longer stays and higher spending levels within the community. Balanced with other marketing efforts the goal is have these visitors supporting the various assessed businesses. The current efforts are also based on information that generally 80% of those flying are visitors that support businesses within Mammoth Lakes. This limits the amount of TBID funds that may be used to support air service. The proposed MDP also places a cap on the amount of TBID funds that may be used for the MRG or subsidy for air service to 85% of the budget allocated for Air Service Marketing and Subsidy.

Having air service to the region is based on the ability of the air carriers to generate revenues at a level that justifies the service versus having the same aircraft and crews committed to other routes that generate better revenue to the provider. To secure air service, a MRG or subsidy level is negotiated with each provider. The value of air service to the community extends beyond just visitation. Air service is used by local residents for both pleasure and business. The air service supports the airports through FAA grants for infrastructure. The airports provide for general aviation services (private aircraft), staging areas for firefighting air support, air ambulance services and search and rescue operations.

Delivery services utilize the airports and the Air National Guard and others use them for training missions. While the primary focus for the TBID discussion is on generating visitor based activity, the support generated through this activity generating grants and other revenues supports a much broader community resource.

Supporting the concept of successful, reliable, regional air service requires the Council, MLT and other partners to address several policy questions. At this point in time, with the renewal of the TBID moving forward, the basic question for the Town Council is whether or not the current use of TBID assessment revenue and the limits put in place are acceptable. If the structure and use of these revenues are acceptable, then the following policy questions need to be addressed, which will include discussions with partners engaged in air service funding. The following chart is provided to give Council information on the funding structure for Winter 2023 air service. The final amounts to be paid will change based on the success (number of passengers and value of tickets sold) and cost of the service provided. The charts reflect the maximum financial resources committed to Air Service. While the charts show the total amounts, keep in mind that the TBID amount is less due to the limit based on an allocation of support of 80% linked to the percentage of visitors expected to come to Mammoth Lakes.

6 The air service update report showing load factors by carrier and locations served provided to the MLT Board is attached to provide additional detailed information on current service numbers.

There are several policy questions that will need to be addressed at the Council level and with regional partners.

Policy Question 3. Are current activities supporting air service as proposed in the MDP adequate to proceed with the TBID renewal? As provided for in the MDP, the annual budget may be adjusted by 20% between the service categories. For example if the MRG is decreased a decision may be made for the impacted Fiscal Year to shift 20% of the Air Service and Marketing budget to the general Marketing budget. The maximum cap on air service support would still be retained. Funds could also flow the other direction. The MDP is designed based on the current Air Service program and agency partnerships.

Policy Question 4. In working with partners do we need a clear definition of what is meant by the statement: Successful, Reliable, Regional Air Service? This definition will drive the level of financial support needed to achieve and articulate the goal over time. For example, if reliable means year-round service what does that require in subsidy? Is reliable only tied to the actual arrival and departure of schedule air service on limited seasonal service? Does regional mean moving to a single airport and if so what does that mean for other air related resources and capital investment? Is success defined as a no or low subsidy level? Is success for air service tied to expanded markets, even if only seasonal? Policy Question 5. Is the continued use of TBID and other Town resources as the primary funding source for air service at this time, dependent on securing funding support from other partners beyond what is currently received? This question is designed to ask the Winter 2023
United Airlines Maximum
Revenue Guarantee (Cap)
$2,347,000
Mammoth Lakes Tourism
Commitment
$1,410,000
Inyo County Maximum
Commitment
$500,000
Mammoth Mountain Ski
Area Maximum
Commitment
$437,000
Winter 2023
Advanced Airlines
Maximum Revenue
Guarantee (Cap)
$875,000
Mammoth Lakes Tourism
Initial Commitment
$425,000
Town of Mammoth Lakes
Maximum Commitment
$200,000
Mammoth Lakes Tourism
Additional Maximum
Commitment
$250,000

7 question of what is the value of having reliable, regional air service to partner agencies and does that translate into a financial commitment.

The existing forum to generate a broader discussion on these questions is to use the Mono Inyo Working Air Group (MIWAG), which is a subcommittee of the Eastern Sierra Council of Governments. A representative from each agency sits on the MIWAG (Inyo and Mono County, City of Bishop and Town of Mammoth Lakes). This forum allows for public meetings to be held with participation from other partners with an interest in air service. Staff is currently working to set a meeting date of this group as part of the TBID renewal process.

TBID Renewal Calendar and Meetings
The proposed meeting schedule and actions necessary to approve the renewal of the Mammoth Lakes Tourism Improvement District is as follows (is also in the attached schedule provided by CIVITAS).

April 5 – Joint meeting with MLT and TC to discuss TBID – Policy Discussion / Management District Plan –
April 12* – Budget meeting – To include discussion on MLT “Measure A” Funding – Deliverables - Direction
April TBD – Mono Inyo Working Air Service Group – ESCOG Subcommittee meeting – Date to be set.

April 26* – Resolution of Intention to Renew TBID- With Modified District Plan so directed.

May 17 – Required public meeting on TBID – Introduce Ordinance of Formation – Opportunity to further discuss the TBID with the public prior to the formal public hearing.

June 14* – Public Hearing on TBID – Adopt Resolution of Formation and 2nd reading to adopt Ordinance of Formation
July 14 – Ordinance Effective
August 13- End of the Contest period for TBID
Sept. 1- Renewed TBID Effective
* Notes special meeting dates.

8 SUMMARY:

The joint workshop between the Town Council and the Mammoth Lakes Tourism Board (MLT) is focused on the process to move forward with the consideration of adopting a renewal of the TBID. The staff report provides a brief overview of the purpose of the TBID.

The attached information provides greater levels of detail. As the Council and MLT consider the renewal, there are a number of policy questions to be discussed and to provide any direction regarding potential changes to the Management District Plan. The need to work with regional partners and the community is noted and in process. The proposed calendar of meetings will require a few special Council meetings. This was done to provide more time in the process and still meet a September 1 implementation date. The use of special meetings also provides more dedicated time to discuss the policy questions raised in this report, others that may come froward and to engage with partners and the public.

The process is designed to gain alignment between the Town, MLT, Agency Partners, and the Business Community on the TBID. Working together as partners is key to not only the success of the TBID but of having a vibrant, financially healthy local tourism-based economy.

Mammoth Lakes Tourism Business Improvement District
Renewal Hearing Process Timeline
March 29, 2023
Action Date
Petition Drive March – April 2023
Submit Petitions totaling over 50% of assessment to Town Council April 2023 Town Council – Resolution of Intention to Renew
Resolution of Intention to Renew District (Can be on Consent Calendar) April 26, 2023
(Special Meeting)
Mail
• Notice of Public Meeting/Hearing - Should be mailed 1 day after ROI is adopted.

Must be mailed 45 days before public hearing. Clerk certification of mailing is required.

No Later than:

April 29, 2023
Town Council
• Public Meeting – No action required - Must be held at least 10 days after Notice of Public Meeting/Hearing is mailed and at least 7 days before Public Hearing is held. • Move to introduce the Ordinance of Formation / 1st reading May 17, 2023
Town Council
• Public Hearing - Must be held at least 45 days after Notice is mailed. • Adopt Resolution of Formation
• 2nd Reading of Ordinance and Adopt Ordinance of Formation June 14, 2023
(Special Meeting)
Renewal Ordinance Effective (30 days after Renewal Public Hearing} July 14, 2023 Formation Contest Period Ends (30 days after Ordinance goes into effect) August 13, 2023 Current District expires August 31, 2023
Renewed District begins collections September 1, 2023
Mammoth Lakes Town Council meets on the first and third Wednesday of each month at 4:00pm at the Town Offices located at 437 Old Mammoth Road Suite Z; Mammoth Lakes, CA 93546

1 Air Service Update 4-5-23
Bookings
Year-over-year roundtrips
 Denver is up 2,718, which is 39% over last year.
 San Francisco is up 1,220, which is 24% over last year.  Carlsbad is up 620, which is 29% over last year.
 Hawthorne is up 1,127, which is 102% over last year.
 Burbank is up 250, which is 16% over last year.

Total we are up 5,935 round trips across all markets – roughly 2,967 individual passengers.

Summer Service
United summer schedule SFO-BIH loaded for June 23 – September 4th.

Advanced Airlines has been extended for spring to fly twice weekly (Friday and Sunday) to Hawthorne (HHR) starting April 20 through June 25. Ten packs from this winter will be extended as well at least through this period if not through the summer but that is TBD. 0 1000
2000
3000
4000
5000
6000
7000
8000
9000
10000
Denver San Francisco Carlsbad Hawthorne Burbank
6957
5152
2132
1102
1568
9675
6372
2752
2229
1818
Air Service Comparison 2021-22 vs 2022-23
2021-22 2022-23

2 Airline Completion Rates
While the winter was challenging due to record snowfall and highway closures, completion rates on both airlines were very good considering.

Advanced Airlines
Advanced Airlines ability to divert to BIH when weather at MMH makes it impossible to land mean that an additional 17.2% of flights were able to be completed and not cancelled.

In comparison to 2017 with JSX– we saw a completion rate of just 87.1% compared to a completion rate of 90% this year which is a slight improvement.

United Airlines
United had weather challenges in areas other than BIH that cause some of our cancellations including Denver, Aspen and San Francisco which effected our completion rates.

In comparison to 2017 when United flew into MMH – we saw a completion rate of just 79.9% compared to a completion rate of 95.6% this year which is a major improvement.

2023-2033

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. March 14, 2023

CONTENTS
I. OVERVIEW ........................................................................................................................................2 II. BACKGROUND ................................................................................................................................4 III. BOUNDARY.......................................................................................................................................5 IV. BUDGET AND SERVICES.............................................................................................................7 A. Annual Service Plan............................................................................................................ 7 B. Annual Budget .................................................................................................................... 9 C. California Constitutional Compliance ................................................................................ 9 D. Assessment........................................................................................................................ 11 E. Penalties and Interest ........................................................................................................ 14 F. Time and Manner for Collecting Assessments................................................................. 15 V. 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 .............................................................................................29 APPENDIX 3 – APPEALS COMMITTEE..............................................................................................61 APPENDIX 4 – TOURISM ECONOMICS REPORT...........................................................................64 Prepared by
Civitas
(800) 999-7781
www.civitasadvisors.com

MLTBID Management District Plan 2
March 14, 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, and in 2018 was renewed for another five (5) year term until August 31, 2023. The tourism businesses now wish to renew it for an additional ten (10) 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 III. As used herein, the term “tourism business(es)” includes all tourism businesses: lodging businesses, restaurants, retail businesses, golf courses 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 marketing and subsidy 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 ten (10) year operation is anticipated to be approximately $6,668,250. This assessment budget is expected to fluctuate as visitation does.

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 IV.

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 IV. Assessment rates are:

Business Type Annual Assessment Rate
Lodging 1.0% of gross short-term room rental revenue
Ski Resorts and Golf
Courses

2.5% of daily and multi-day tickets and bulk ticket packs for winter and summer activities, ski school and golf green fees and lessons
Retail – Tier 1 1.5% of 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 gross revenue
Restaurant – Tier 2* $500 per year
Restaurant – Tier 3* $50 per year
*Only applicable upon submission and approval of an Appeal

MLTBID Management District Plan 3
March 14, 2023
Appeals: Retail and restaurant businesses are divided into three tiers as described below. 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. If a business is reclassified as Tier 2 or 3 upon a successful appeal, the business will be refunded any assessment paid in excess of their Tier classification within the last Fiscal Year, as described in Appendix 3. Restaurant and Retail businesses may submit appeals following the process described in Appendix 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 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.

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 ten (10) year life, beginning September 1, 2023 through August 31, 2033. 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.

MLTBID Management District Plan 4
March 14, 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 100 California destinations have followed suit. In recent years, other states have begun adopting the California model – Massachusetts, Montana, South Dakota, Washington, Colorado, Texas and Louisiana have adopted TBID laws. Several other states are in the process of adopting their own legislation. The cities of Wichita, Kansas and Newark, New Jersey used an existing business improvement district law to form a TBID . 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 $300 million
annually for local destination
marketing. With competitors
raising their budgets, and
increasing rivalry for visitor
dollars, it is important
that Mammoth Lake tourism
businesses continue to invest
in stable, commerce-specific
marketing programs.

TBIDs utilize the efficiencies
of private sector operation in
the market-based promotion
of tourism districts. TBIDs allow tourism business owners to organize their efforts to increase commerce. Tourism business owners within the TBID pay an assessment and those funds are used to provide services that increase commerce.

In California, most TBIDs are formed pursuant to the Property and Business Improvement District Law of 1994. This law allows for the creation of a benefit assessment district to raise funds within a specific geographic area. The key 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:
• Funds must be spent on services and improvements that provide a specific benefit only to those who pay;
• Funds cannot be diverted to general government programs; • They are customized to fit the needs of payors in each destination; • They allow for a wide range of services;
• They are designed, created and governed by those who will pay the assessment; and • They provide a stable, long-term funding source for tourism promotion.

MLTBID Management District Plan 5
March 14, 2023
III. 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 ticket in the summer season.
“Golf course” means: a facility that charges patrons for green fees and lessons.

MLTBID Management District Plan 6
March 14, 2023
A complete listing of tourism businesses within the renewed MLTBID 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.

MLTBID Management District Plan 7
March 14, 2023
IV. 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 marketing and subsidy 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. These activities and allocations will also apply in subsequent years. The total estimated initial budget is $6,668,250.

Although actual revenues will fluctuate due to market conditions, the proportional allocations of the budget shall remain the same. However, 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 to account for market growth or decline. 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.

Town Administration Fee
$133,365, 2.0% Contingency/Reserve
$360,086, 5.4%
Sales, Marketing,
Communications,
& Media
Relations,
$3,174,087, 47.6%
Air Service
Subsidy
Marketing,
$3,000,712, 45.0%
Initial Estimated Annual Budget - $6,668,250

MLTBID Management District Plan 8
March 14, 2023
Each budget category includes all costs related to providing that service. 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. The staffing levels necessary to provide the services below will be determined by the MLT on an as-needed basis.

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;
• Attendance at trade shows to promote 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 at 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; • Education of tourism business management and Mammoth Lakes Tourism on marketing strategies best suited to meet the needs of assessed businesses in Mammoth Lakes; • Promote responsible travel and environmental stewardship through education to destination visitors;
• Support special event producers and promoters through grant funding and marketing efforts; • Conduct various research studies to understand visitor statistics, advertising awareness and effectiveness, air service traveler demographics and local spending; • Print ads in magazines and newspapers, television ads, and radio ads targeted at potential destination visitors to drive tourism and commerce at assessed businesses; and • Development of tourism-related infrastructure designed to increase destination visitation and create or enhance a visitor experience that will encourage repeat visits to assessed businesses.

Examples include, but are not limited to: outdoor recreation amenities, welcome areas, bike shares, etc.

Air Service Marketing and Subsidy
The majority of passengers arriving to the Mammoth Lakes area via air are destination visitors and, on average, stay longer and spend more per visit than drive market visitors. Based on historical averages, seventeen percent (17%) of airline passengers are locals. Further detail on airline passengers is attached as Appendix 4 in a Tourism Economic Impact Report. Tourist-serving businesses depend on customers arriving via air at both Mammoth Yosemite Airport (MMH) and Bishop Airport (BIH), especially given the remote location of Mammoth Lakes when compared to the Southern California market which provides the bulk of its destination visitors. Air service marketing and subsidy activities and improvements will be designed to increase the number of destination visitors arriving via air and

MLTBID Management District Plan 9
March 14, 2023
patronizing assessed businesses. Allocations of marketing and subsidies will be based upon the development of comprehensive plans to drive longer stays and higher-spending visitors to assessed business via air service at both MMH and BIH airports. 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 market and subsidize air service to the Mammoth Lakes area airports (MMH and BIH) which increases visitor access to assessed businesses. Services may also include development of air service which increase or improve visitor access to the assessed businesses in Mammoth Lakes. The air subsidy portion of the Air Service Marketing and Subsidy budget shall not exceed 85% of the total Air Service Marketing and Subsidy budget in each budget year.

MLTBID funds will not be the sole source of marketing and subsidy funding for BIH and MMH; however, Measure A funds may only be used to support efforts at MMH. Other funding sources may include county, city or private funding.

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 in accordance with this Plan 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 tax expenditures as well as contributions to the reserve fund, the target amount of the reserve fund, and expenditure of monies from the reserve fund shall be set by the 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
Based on the benefits received, the assessment rate will be tiered as indicated below in subsection D.

The total ten (10) year program assessment budget is projected at an initial $6,668,250 annually, or $66,682,500 through 2033, as adjusted for inflation with respect to assessments that are based on gross revenue. The assessment budget is expected to fluctuate as visitation does. Any new tourism businesses that commence business within the MLTBID during the ten (10) year term shall be assessed using the same methodology listed in subsection D.

C. California Constitutional Compliance
The MLTBID assessment is not a property-based assessment subject to the requirements of Proposition 218. Courts have found Proposition 218 limited the term ‘assessments’ to levies on real property.1 Rather, the MLTBID assessment is a business-based assessment, and is subject to 1 Jarvis v. the City of San Diego 72 Cal App. 4th 230

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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 businesses within the MLTBID. The activities described in this Plan are specifically targeted to increase commerce for assessed tourism businesses within the boundaries of the MLTBID, and are narrowly tailored. MLTBID funds shall 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 businesses in MLTBID activities, 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 MLTBID 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 shall be provided only to tourism businesses paying the district assessment, with MLTBID activities promoting tourism businesses paying the MLTBID assessment. The MLTBID activities will be designed to increase commerce at each assessed tourism businesses. Because they are necessary to provide the MLTBID activities that specifically benefit the assessed tourism businesses, the administration and contingency services also provide the specific benefit of increased commerce for to the assessed tourism businesses.

Although the MLTBID, 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 2 Cal. Const. art XIII C § 1(e)(1)
3 Government Code § 53758(a)
4 Cal. Const. art XIII C § 1(e)(2)
5 Government Code § 53758(b)

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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
MLTBID 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 beyond those which are incidental.

The MLTBID-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 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 example, if a business engages in retail and internet sales, it will pay the assessment on its retail activities only.

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 tickets and bulk ticket packs for winter and summer activities, and ski school revenue. The annual assessment for ski resorts is two and a half percent (2.5%) of gross daily and multi-day tickets and bulk ticket packs for winter and summer activities, and ski school revenues. Daily and multi-day tickets and bulk ticket packs 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.
6 Government Code § 53758(b)

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Tickets: Daily and multi-day tickets and bulk ticket packs 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 tickets to third party partners (such as lodging businesses) with the intent that those partners will resell those 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 ticket.

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 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 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 ticket sales and ski school revenues shall not include any federal, state, or local taxes collected.

3. Golf Courses
In addition to assessments for any lodging, restaurant and retail businesses located on their premises, golf courses shall be assessed for green fees and lessons. The assessment for golf courses is two and a half percent (2.5%) of gross revenues.

4. 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 .12% shall be reserved by the business to pay sales tax on the MLTBID assessment. Policies relating to tax expenditures shall be set by the MLT Board.

5. 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(4) 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. 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(4) below.

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.

7. 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(4) below.

8. Nonprofit Organizations
The MLTBID activities are designed to increase commerce at tourist businesses in Mammoth Lakes.

Because nonprofit organizations are organized exclusively for charitable, religious, educational and scientific purposes and are not organized for profit, 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(4) below.

9. 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(4) below.

10. 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(4) below.

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11. 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 clearly disclosed as the “MLTBID Assessment” or “Tourism 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 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 CDTFA’s opinion, businesses that pay both state sales tax and TBID assessments on sales are advised to collect sales tax on the assessment revenue.

12. Bonds
Bonds shall not be issued by the MLTBID or by MLT or the Town on behalf of MLTBID.

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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 TBID Appeal Independent Review Panel (Appeals Panel). 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, 2023 and will continue for ten (10) years through August 31, 2033. 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 example schedule below. If the deadline for payment of assessments (20th 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 22 (21
on leap years)

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V. 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.

Accordingly, the Owners’ Association shall publicly report any action taken and the vote or abstention on that action of each member present for the action. The Owners’ Association is also subject to the record keeping and disclosure requirements of the California Public Records Act.

C. 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 2022 SUPPLEMENT *** (ALL 2021 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 businesses in 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 of special benefits.

Legislative clarity with regard to this act will provide districts with clear instructions and courts with legislative intent regarding restrictions on property-based assessments, and the manner in which special benefits should be determined.
36602. Purpose of part
The purpose of this part is to supplement previously enacted provisions of law that authorize cities to levy assessments within property and business improvement districts, to ensure that those assessments conform to all constitutional requirements and are determined and assessed in accordance with the guidance set forth in this act. This part does not affect or limit any other provisions of law authorizing or providing for the furnishing of improvements or activities or the raising of revenue for these purposes.
36603. Preemption of authority or charter city to adopt ordinances levying assessments Nothing in this part is intended to preempt the authority of a charter city to adopt ordinances providing for a different method of levying assessments for similar or additional purposes from those set forth in this part. A property and business improvement district created pursuant to this part is expressly exempt from the provisions of the Special Assessment Investigation, Limitation and Majority Protest Act of 1931 (Division 4 (commencing with Section 2800)). 36603.5. Part prevails over conflicting provisions
Any provision of this part that conflicts with any other provision of law shall prevail over the other provision of law, as to districts created under this part.
36604. Severability
This part is intended to be construed liberally and, if any provision is held invalid, the remaining provisions shall remain in full force and effect. Assessments levied under this part are not special taxes.

ARTICLE 2. Definitions
36606. “Activities”
“Activities” means, but is not limited to, all of the following that benefit businesses or real property in the district:
(a) Promotion of public events.
(b) Furnishing of music in any public place.
(c) Promotion of tourism within the district.
(d) Marketing and economic development, including retail retention and recruitment. (e) Providing security, sanitation, graffiti removal, street and sidewalk cleaning, and other municipal services supplemental to those normally provided by the municipality. (f) Other services provided for the purpose of conferring special benefit upon assessed real property or specific benefits upon assessed businesses located in the district. 36606.5. “Assessment”
“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 (Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code), for all records relating to activities of the district.
36614. “Property”
“Property” means real property situated within a district.

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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

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businesses, as contained in the resolution of intention, shall be taken for a period of one year from the date of the finding of a majority protest by the city council. (c) If a city council proposes to conduct a single proceeding to levy both a new or increased property assessment and a new or increased business assessment, the notice and protest and hearing procedure for the property assessment shall comply with subdivision (a), and the notice and protest and hearing procedure for the business assessment shall comply with subdivision (b). If a majority protest is received from either the property or business owners, that respective portion of the assessment shall not be levied. The remaining portion of the assessment may be levied unless the improvement or other special benefit was proposed to be funded by assessing both property and business owners.
36624. Changes to proposed assessments
At the conclusion of the public hearing to establish the district, the city council may adopt, revise, change, reduce, or modify the proposed assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessments. Proposed assessments may only be revised by reducing any or all of them. At the public hearing, the city council may only make changes in, to, or from the boundaries of the proposed property and business improvement district that will exclude territory that will not benefit from the proposed improvements, maintenance, and activities. Any modifications, revisions, reductions, or changes to the 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.
36627. Notice and assessment diagram

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Following adoption of the resolution establishing district assessments on properties pursuant to Section 36625, the clerk shall record a notice and an assessment diagram pursuant to Section 3114. No other provision of Division 4.5 (commencing with Section 3100) applies to an assessment district created pursuant to this part. 36628. Establishment of separate benefit zones within district; Categories of businesses The city council may establish one or more separate benefit zones within the district based upon the degree of benefit derived from the improvements or activities to be provided within the benefit zone and may impose a different assessment within each benefit zone. If the assessment is to be levied on businesses, the city council may also define categories of businesses based upon the degree of benefit that each will derive from the improvements or activities to be provided within the district and may impose a different assessment or rate of assessment on each category of business, or on each category of business within each zone. 36628.5. Assessments on businesses or property owners
The city council may levy assessments on businesses or on property owners, or a combination of the two, pursuant to this part. The city council shall structure the assessments in whatever manner it determines corresponds with the distribution of benefits from the proposed improvements, maintenance, and activities, provided that any 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 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.

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36633. Time for contesting validity of assessment
The validity of an assessment levied under this part shall not be contested in an action or proceeding unless the action or proceeding is commenced within 30 days after the resolution levying the assessment is adopted pursuant to Section 36625. An appeal from a final judgment in an action or proceeding shall be perfected within 30 days after the entry of judgment.
36634. Service contracts authorized to establish levels of city services The city council may execute baseline service contracts that would establish levels of city services that would continue after a property and business improvement district has been formed. 36635. Request to modify management district plan
The owners’ association may, at any time, request that the city council modify the management district plan. Any modification of the management district plan shall be made pursuant to this chapter. 36636. Modification of plan by resolution after public hearing; Adoption of resolution of intention (a) Upon the written request of the owners’ association, the city council may modify the management district plan after conducting one public hearing on the proposed modifications. The city council may modify the improvements and activities to be funded with the revenue derived from the levy of the assessments by adopting a resolution determining to make the modifications after holding a public hearing on the proposed modifications. If the modification includes the levy of a new or increased assessment, the 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 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

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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 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.

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(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 BUSINESS TYPE
101 Great Escapes Lodging
127 ZURS LLC Lodging
1412 Boulder Creek Road LLC Lodging
1455 Mammoth LLC Lodging
1849 Management Corporation Lodging
32 Bear Cub LLC Lodging
3Murti LLC Lodging
5 Bread & 2 Fish LLC Lodging
5602 Seashore Realty LLC Lodging
591 Golden Creek LLC Lodging
63 Snowcreek @ Mammoth LLC Lodging
720 Degrees Inc. Lodging
80 Bear Cub Lane LLC Lodging
816 Fairway Company Lodging
A & G Collatos Rentals Lodging
A B + A B L.L.C. Lodging
A Mammoth Undertaking Lodging
Aaron Kanahele Lodging
Aaron Ludwig Lodging
Aaron Ross Lodging
ACQ Enterprises Lodging
Adam and Tiffany Abrahms Lodging
Adam Estabrook Lodging
Adams/Marks Condo Lodging
Adeli Condo Lodging
Adriano and Flora Cayetano Lodging
Advent Property Management Lodging
Adventure In Camping, Mammoth, Inc Lodging
Adventure Refined, a CA Corp. Lodging
A-Frame Fine Wines & Spirits Retail
Aitken Rental Lodging
AJ & Lisa Cunningham Lodging
Akiko Arimitsu Lodging
Alameda Pipe & Supply CO Inc. Lodging
Alan & Kerstin Litvak Lodging
Alan Butts Lodging
Alan DeCosta Lodging
Albert Pascual Lodging
Alejandra Gonzalez-Pacheco Lodging

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Alejandro Manrique Lodging
Aleksandr Krol Lodging
Alex and Berkley Rothmeier Lodging
Alex Lerner Lodging
Alex Stenzel Lodging
Alexandra DeFaria Lodging
Alison Posada Lodging
Allen Cintron Lodging
Allison & Darren Family Trust Lodging
Allison Amon Lodging
Alpenhof Lodge Lodging
Alpin Family Revocable Trust 04/24/03 Lodging
Alpine Approach Retail
Alpine Paint Of Mammoth Retail
Amanda McCauley Lodging
Ambrocio's Clothes and More Retail
Amurao Properties Lodging
Amy Suggs Abola Lodging
Andre Kiryanov Lodging
Andrea Donnellan Lodging
Andrea Johnson Lodging
Andrea Shedwill Lodging
Andrea Soong Lodging
Andrew Holliday Lodging
Andrew Tristan Lodging
Andy Liu Lodging
Andy Puhvel Lodging
Anejandro Manrique Lodging
Angie Howard Lodging
Ankur Sighal Lodging
Ann Ke and Vu Phan Lodging
Ann Tro Lodging
Anna Palmer Lodging
Anna Prasongsy Lodging
Anne & Bob Palacios Lodging
Anny Slazik Lodging
Another T-Shirt Shop Retail
Anthony and Julia Solliday Lodging
Anthony Stearns Lodging
Anthony Visin Lodging
Antselovich Condo Lodging
Anything Goes Fine Catering Restaurant
Apodaca Condo Lodging

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Arjin Kim Lodging
Arlene Ito Lodging
Arthur Carlson Lodging
Arthur Luedeke Lodging
Ascent Supply Company, LLC Retail
Ashex Holdings LLC Lodging
Ashley Sorensen Lodging
ASO Mammoth Lakes Retail
Aston Myer Photography - Retail Retail
Astrahan Lodging
Austria Hof Slopeside Rental Services Lodging
Ayvazian Halebian Family Trust Lodging
Azadeh Desuse Lodging
Babak Kaveh Lodging
Bad Bear LLC Lodging
Badmand Holdings LLC Lodging
Bailey-Krug Lodging
Barbara Denmark Lodging
Barbara Gentile-Crary Lodging
Barnes - Schultz Condo Lodging
Baron Resort Properties Lodging
Baron Vacation Rentals Lodging
Barry Fink Lodging
Barry Rothstein Lodging
Bartesaghi Carlotti Lodging
Basecamp at the Village Lodging
Battery Werks Inc Lodging
Baxter Enterprises Lodging
Bayindirli Trust Lodging
BC Goggle Co Retail
Beals Trust Lodging
Bear Cub Condo Lodging
Bell's Kitchen Restaurant
Ben Youngblood Lodging
Benjamin Song Lodging
Benson Berro Lodging
Berardino Condo Lodging
Bernstein Mizrahi Lodging
Bethany Mayer Lodging
Bethany Roe Lodging
Beverly Lever Lodging
Bevi Bene Retail
Big Wood Condo P66 Lodging

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Bigwood 70 Lodging
Bill Kelley Lodging
Bill Redmond Lodging
Black Tie Mammoth Black Tie Ski Rentals Retail
Black Velvet Coffee Roaster Restaurant
Blair M Kendall Lodging
Blake and Raelynn Garrett Lodging
Blake DeBock Gallery Retail
Blanco Trust Lodging
Blazing Shears Retail Retail
Bleu Retail
Blue Spruce Mammoth Lodging
BND Mgmt LLC Lodging
Bo Berg Lodging
Bob & Bita Klein Lodging
Bob & Ellen Farewell Lodging
Bobby Lee Photography Lodging
Bonnie Beth Holman Lodging
Booky Joint Them Heavy People, Inc. Retail
Bottom Family Resorts Lodging
Bracken Simmons Condo Rental Lodging
Brad and Kristin Benioff Lodging
Brad Hunter Lodging
Brad Kraus Lodging
Bradley Howard Lodging
Bradley Morrison Lodging
Bradley O. Chapman Lodging
Brandon White and Erik Dibble Lodging
Breakfast Club Restaurant
Brett Hollman Lodging
Brett Ward Lodging
Brian & Kristina Provost Lodging
Brian Aucoin Lodging
Brian Johnston Lodging
Brian Keiner Lodging
Brian Mann Lodging
Brian Neesan & Natalie Cabrera Lodging
Brian Shockley Lodging
Brittany Sheldon Lodging
Brooke Goldman Lodging
Brower-Iadone Family LLC Lodging
Brown Family Trust Lodging
Bruce and Susan Sinclair Lodging

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Bryant Aparicio Lodging
Bryce Walder Lodging
Brynn and Ryan Pearson Lodging
Bumatay Vacations Lodging
Burgers Restaurant, Inc. Restaurant
Burning Mountain LLC Lodging
Busy Beez General Store Retail
BVR La Vista Blanc 15, LLC Lodging
BVR Meadow Lane, LLC Lodging
Cachia Revocable Trust 3-14-06 Lodging
Cafe 203 Restaurant
Caisley & Lloyd Lodging
Caldera Foods LLC Retail
Caliboardia Inc Lodging
Call Call Lodging
Cameo Carter and Chris Picco Lodging
Cameron Gore Lodging
Cameron Hazel Lodging
Candice Vance Lodging
Canela Rey Treehouse LLC Lodging
Canfield Trust Lodging
Cannon Rentals Lodging
Canyon Haus LLC Lodging
Carine Vanclooster Lodging
Carl and Arlene Ermshar Lodging
Carl Schulze Lodging
Carlin Family Limited Partnership Lodging
Carl's Junior Restaurant
Carol Reynolds Condo Lodging
Caroline Frost Lodging
Caroline Graeff Lodging
Carrie Chase Lodging
Carroll Family Trust Lodging
Casablanca Investment Group LLC Lodging
Casey O'Neill Lodging
Catherine Nanz Lodging
Cavanaugh Family Lodging
CDM08 Waxman Trust Lodging
Cecilia Vaca Lodging
Center St. Shell Retail
Central Reservations of Mammoth Lodging
Cervantes Hidden Valley 23 Lodging
Chair 22 Holdings Lodging

MLTBID Management District Plan 34
March 14, 2023
Chandler Rentals Lodging
Charles Graham Lodging
Charles Mugler Lodging
Chateau Milo LLC Lodging
Chateau Smith Lodging
Chelsea Heinrich Lodging
Cheri Plumley Lodging
Cheryl Biederman Lodging
Cheryl Bingham Lodging
Cheryl Wilson Lodging
Chester Kido Lodging
Chris Atherton Lodging
Chris Camilli Lodging
Chris Coseglia Lodging
Chris Czaplicki Lodging
Chris Fox Lodging
Chris Hansen Lodging
Chris Kelly Real Estate Lodging
Chris Lutz Lodging
Chris Mastro Lodging
Christian Haymes Lodging
Christian Norman Lodging
Christiana LLC Lodging
Christina F. Johnston Lodging
Christina Robinson Lodging
Christine & Dustin Walters Lodging
Christine Broadhurst Lodging
Christine Cauble Lodging
Christine Kim Lodging
Christopher F. Howe Lodging
Christy Belt Lodging
Chuck Berthiaume Vacation Rental Lodging
Cindy & Sean Flavin Lodging
Cinnamon Bear Inn Lodging
City Loan Corp Lodging
CityRiders, LLC Lodging
CL Properties LLC Lodging
Claire Lewis Lodging
Clark's Condo Lodging
Claudia Kassner Lodging
Clausen-HSU Rentals Lodging
Clocktower Cellar Restaurant
Clyde & Susan Kendzierski Lodging

MLTBID Management District Plan 35
March 14, 2023
Coastal Hideaways Inc Lodging
Cohen Family Rental Lodging
Coleman Vacation Rentals Lodging
Colette Dahanne Lodging
Colletta Family Cabin Lodging
Connie Christenson Lodging
Conor Fay Lodging
Conor Uhlir Lodging
Cori & Bob Davenport Lodging
Corinne Hashiro Lodging
Coronel-Brown Mountain Condo Lodging
CortAn, LLC Retail
Cory Stone Lodging
Country Liquor Red Fir Road LLC Retail
Courtney Keppelman Lodging
Craig Knoblock Lodging
Crawford Shippey Lodging
Crespo Mirat Family Trust Lodging
Croson Rental Lodging
Crystal Crag Lodge Lodging
Crystal Manuel Lodging
Csiszar Property Management Lodging
Curran Property Management Lodging
Cynthia Bell Lodging
D + C Miller Lodging
D. Sample & V. Laughton Lodging
Dale Knott & Romi Skolnik-Knott Lodging
Dan Larson Lodging
Dan Singer Lodging
Daniel & Jenny Saket Lodging
Daniel Chapman Lodging
Daniel F Frayssinet Trustee Lodging
Daniel Gerwin Lodging
Daniel Ledger Lodging
Daniel Neiman Lodging
Daniel Willy Lodging
Danielle Rincon Lodging
Darrell Juanero Lodging
Darrin Brachfeld Lodging
Dave & Terry Norton Lodging
David & Amy Short Lodging
David and Christy Vargas Lodging
David and Nicole Jackson Lodging

MLTBID Management District Plan 36
March 14, 2023
David Chesavage Lodging
David Dagmi Lodging
David Giwosky Lodging
David Ham Lodging
David Levine Lodging
David Margolin Lodging
David Ness Lodging
David Ngo Lodging
David Nishimura Lodging
David Ramseyer Lodging
David Scott Studer Living Trust Lodging
David VanWert Lodging
Davison St. Guest House Lodging
Dawn Glaves Lodging
Dean Allen Lodging
Deanna Allensworth Lodging
Deborah Quartucy Lodging
DeCrona Family Trust Lodging
Denis Trafecanty Lodging
Denise Welch Lodging
Dennis and Alisa Mitchell Lodging
Derek Frank Lodging
Dessert'D Organic Bake Shop Retail
Destination Vacations Lodging
Destino LLC Lodging
Devils Creek Distillery Retail
Diana Vaz Lodging
Diane Forbes Halliburton Lodging
Diane Howard Lodging
Diane Valine Lodging
Dianne Acosta Lodging
Diego Uchitel Lodging
Dimitri Azatov Lodging
Dina O'Donnell Lodging
Dino & Anita Pestano Trust Lodging
Dipaolo Mammoth R & S #33 Lodging
Distant Brewing, LLC Restaurant
DIY Home Center Retail
DK Lester Lodging
Doll Family Trust of Aug. 9, 2016 Lodging
Dominic and Barbara Eyherabide Lodging
Dominique Bidet Lodging
Dominos Restaurant

MLTBID Management District Plan 37
March 14, 2023
Donald and Paula Darr Lodging
Donald Thomas Properties Lodging
Donna and Jason Haase Lodging
Doris Yu & George Chung Lodging
Dory Jones Lodging
Dos Alas Cuba Rican Cafe & Lounge Restaurant
Doug Ecklund Lodging
Douglas Todd Akins Lodging
DP Vacation Rentals, LLC Lodging
Drewe Romig Lodging
DTW Real Estate Holdings, LLC Lodging
Eastern Sierra Fruit Company LLC Restaurant
Eastern Sierra Mountain Club Retail
Ecker Rentals Lodging
Edelweiss Motel LLC Lodging
Eighteen Cornice Partnership Lodging
Einer Brothers Inc. Lodging
EL Charro Taqueria LLC Restaurant
Elevation Soap Company Retail
Elisa Buda-La Blanc Lodging
Elisabeth Brown Lodging
Elixir Superfood & Juice Restaurant
Elizabeth Abel Lodging
Elizabeth Cain Baybak Lodging
Elizabeth Machado Lodging
Elizabeth Retzke Lodging
Ellaments Retail
Ellen Glynn Lodging
Eluno LLC Lodging
Emmitts Solitude Lodging
Empeiria High Sierra Hotel Lodging
Eric & Katherine Hubner Lodging
Eric Britton Lodging
Eric Johnson Lodging
Eric W. Hanke Lodging
Erik Caso Lodging
Erik Schielke Lodging
Erin Hughes Lodging
Erin Lusignan Lodging
Esbensen Mammoth Condo Lodging
Escapade Vacation Rentals Lodging
ESHD, Inc Retail
Espazio II Retail

MLTBID Management District Plan 38
March 14, 2023
Eva Grace Lodging
Evan McGinley Lodging
Evelyn Davalos Lodging
Evgenia Hartman Lodging
Ezra Ezban Lodging
Fakhar Zhen Partnership Lodging
Family Trust of Jackie Claire Schick Lodging
Fast Ski Sports Retail
Felsmann Condo Lodging
Finley Jack VR Co Lodging
Fischer Levin Rentals Lodging
Five Star Lodging Inc Lodging
Flint Mavis Lodging
Flora Kim Lodging
Flynn Global LLC Lodging
Footloose, Inc. Retail
Forever Tenant Lodging
Foy Family Trust 05-11-15 Lodging
Frank Alfanso Lodging
Frank Sumi Lodging
Frank Vedres Living Trust Lodging
Fred Crawford Lodging
Frederick Carr Lodging
Frederick J Minton Lodging
Fresh Tracks LLC Lodging
FUMA LLC Lodging
Gabriel Green Lodging
Gaffney-Harth Lodging
Gail Anne Otter Lodging
Gallagher Getaways Lodging
Gar Mocnik and Katherine Boggio-Mocnik Lodging
Garry Oye Lodging
Garth Tarlow Lodging
Gary Dean & Traci Ruebsamen Lodging
Garza Partners, LLC Lodging
Gay Hill Lodging
Gems Advisory Services Lodging
Genita L. Chappel-Braggs Lodging
Geoffrey Mizrahi Lodging
George and Julie Ahamad Lodging
George Tschiporikov Lodging
Gerald and Christy Fernholz Lodging
Gerald McDonald Lodging

MLTBID Management District Plan 39
March 14, 2023
Get Outdoors 365 Retail
Gibbs Trust Lodging
Gil Refael Lodging
Gila Willner Lodging
Gillian Parrish Lodging
Ginger Rental Lodging
Giovanni's Restaurant & Lounge Restaurant
GKG Properties LLC Lodging
Glazner Overnight Lodging
GOJIRA Restaurant
Golden Lantern Properties LLC Lodging
Goldschmidt Trust Lodging
Gomez's Restaurant & Black Diamond Cantina Restaurant
Good Life Cafe Restaurant
Good Times Mammoth LLC Lodging
Gor Sardarian Lodging
Goran da Silva Lodging
Gordon Khoo Lodging
Gottfried Family Trust Lodging
Grace Clark Lodging
Grant Gold Lodging
Graphic Conclusions Retail
Gray Ridge Inc Lodging
Green Room Extreme Outdoors Retail
Greenie LLC Lodging
Greg Curiel Lodging
Greg Larsen Lodging
Greg Newbry Lodging
Greg Robinson Lodging
Greg Weaver Lodging
Gregory & Bambi Kelly Lodging
Gregory & Carolyn Fong Lodging
Gregory A. George Lodging
Gretchen Anderson Gondola Chalet Lodging
Grey Eyes LLC Lodging
Guadalupe Hernandez Lodging
Gunnar Industries Lodging
Guy and Kerry Melker Lodging
Gwen Sundstrom Lodging
Hammond Brown Lodging
Hampton Chiu Lodging
Hana Pro, LLC Lodging
Hanna Pajunen Lodging

MLTBID Management District Plan 40
March 14, 2023
Hans ans Esperanza Keifer Lodging
Harder Condo Lodging
Hart Family Trust Lodging
Hawaiian Vacation Rentals LLC Lodging
Hawley Rentals Lodging
Heather and Carl Johnson Lodging
Heim Family Trust 09.12.12 Lodging
Heintz Rental Lodging
Helton Trust Lodging
Henry Grady Lodging
Henry Kim Lodging
Herman Roethel Lodging
Hidden Valley Chalet Lodging
High Country Lumber-Retail & Install Retail
High Sierra Rental LLC Lodging
High Sierra Vacation Lodging
Hindshaw/Rhee Living Trust Lodging
Hirsh Haus LLC Lodging
Holiday Haus Holiday Haus, Llc Lodging
Honey Fir & Co Retail
Hot Creek Aviation Management Llc Retail
House Hunters LLC Lodging
Howard Gollay Lodging
Howard Silverman Properties Lodging
Huang Holdings Lodging
Hugs Ice Cream Restaurant
Ian Cook Lodging
Icon Originals Retail
IMG Rentals Lodging
Infinite Music Foundation Retail
Ingo Rademacher Lodging
Innsbruck Lodge Lodging
International Ski Dev Inc Restaurant
Intrawest Hospitality MGMT LLC Lodging
Ira Ingram Lodging
Irene & Ned Sasaki Lodging
Isaac Villeneuve Lodging
Iskander DB Rental Lodging
Ismaili Karlen Family Lodging
Iuliia Sobolevska Lodging
Ivana Milosevic Lodging
J & R Adventure Properties LLC Lodging
J3A2 Esplanade LLC Lodging

MLTBID Management District Plan 41
March 14, 2023
Jacki Smith Lodging
Jackie & Preston Lewis Lodging
JackieJack LLC Lodging
Jake and Victoria Schwaner Lodging
James & Caryl Tyberg Lodging
James & Elizabeth Imlay Lodging
James Douglas Tune Lodging
James Kerrick Lodging
James Luscombe Lodging
James McDaniel Lodging
James Michael Hagan Lodging
James Norton Lodging
James Parisi Lodging
James Paulus Lodging
Jamiee Brant Lodging
Jana Swimmer Lodging
Janette Whitt Lodging
Jared Richards Lodging
Jason Blakey Lodging
Jeff Baker Lodging
Jeff Barnhart Lodging
Jeff Chung Lodging
Jeff Hansen Lodging
Jeff Louden Lodging
Jeff Witten Lodging
Jefferson Lanz Lodging
Jeffery Bennett Lodging
Jeffrey Barton Lodging
Jeffrey Miles Lodging
Jeffrey R Alger & Laurel A Leach Lodging
Jeffrey S Casaw Lodging
Jennifer and Craig Burrows Lodging
Jennifer Asucion Lodging
Jennifer Glasser Lodging
Jennifer Semmes Lodging
Jennifer Toney Lodging
Jennings Conner LLC Lodging
Jennings Family Trust Lodging
Jenny Carey Lodging
Jenny Harkness Lodging
Jenny Yen Lodging
Jeremiah and Ingrid O'Keefe Lodging
Jeremiah Stepan Lodging

MLTBID Management District Plan 42
March 14, 2023
Jeremy Risher Lodging
Jerry Fields Lodging
Jess Miller Lodging
Jessica Fine Lodging
Jessica Ryan Lodging
Jessica Smith Lodging
Jia Sheng Lodging
Jian Shen Lodging
Jill LaFerriere Lodging
Jim & Caryn Curran Lodging
Jim Day SPv74 Lodging
Jimmy G Chapman Lodging
Jimmy Huh Lodging
Jimmy Lee Lodging
Jimmy's Restaurant
JJH Ventures LLC Lodging
JMW Property Lodging
Joanne Saldana Lodging
Joanne Wu Lodging
Joe and Aubrey Bourque Lodging
Joe Castaldo Lodging
Joe Quinn Lodging
Johanna Traynor Lodging
Johannes Flemington Lodging
John & Barbara Cambon Lodging
John & Kristin Thomas Lodging
John Dunn Lodging
John Evans Lodging
John Heidelman Lodging
John Helm Lodging
John L Duenes Lodging
John McConnaughey Lodging
John Otsuki Lodging
John Rogitz Lodging
John Rubacher Lodging
John Smyth Lodging
John Yasko Lodging
John-Paul Beeghly Lodging
John's Pizza Works Restaurant
Jon & Penny Fosheim Lodging
Jonalee Gil-Stefansen Lodging
Jonathan Eng Lodging
Jonathan Jennings Lodging

MLTBID Management District Plan 43
March 14, 2023
Jonathan Lopez Retail
Jordan Ostwald/Rachel Kwok Lodging
Jorn and Gillian Larsen Lodging
Joseph and Jennifer Conmy Lodging
Joseph Edminsten Lodging
Joseph Hannigan Lodging
Joseph Lodinsky Lodging
Joseph R. & Jana L. Sweet Lodging
Joshua Bradbury Lodging
Joy & Scott Ross Lodging
Judet Mammoth Rental Lodging
Julia Barnett Lodging
Julia Morgan Lodging
Juliana Asgian Lodging
Julie Jaegers Lodging
Jung So Lodging
Juniper Rentals Lodging
Justin Wen / Pei-Ching Ling Lodging
K. Byrne Lodging
Kagan Mammoth Real Estate LLC Lodging
Karen Beatty Lodging
Karen Dasso Lodging
Karen Mullen Czechowski Lodging
Karen Sokol Lodging
Karen Wechsung Lodging
Karla Mendelson Lodging
Kar-Lea Holdings LLC Lodging
Katarzyna Epstein Lodging
Katherine Farah Lodging
Katherine Yester Moses Lodging
Kathi Crosby Lodging
Katz Property Management Lodging
Kawasaki Hata Property Lodging
Kee Mammoth Lakes Lodging
Keegan Investments LLC Lodging
Keith Armstrong Lodging
Keith Kyle Lodging
Keith Yanov Lodging
Kelcey Gordon Lodging
Kelly Das & Santanu Das Lodging
Kelly Stackpoole Lodging
Ken Ewing Lodging
Ken Sanene Stetter Lodging

MLTBID Management District Plan 44
March 14, 2023
Kenneth Lehmer Lodging
Kenneth McFerran Lodging
Kenneth Reedy Lodging
Kent Bodin Lodging
Kent Stanley Lodging
Kerri Hook Lodging
Kerri O'Neill Lodging
Kevin & Janel Carrol Lodging
Kevin Bessenbacher Lodging
Kevin Bialas Lodging
Kevin Curry Lodging
Kevin Gahagan Lodging
Kevin Grandalski Lodging
Kevin Harness Lodging
Kevin Hughes Lodging
Kevin Keating Lodging
Kevin O'Shea Lodging
Kevin Westenbarger Rental Lodging
Kieran Betts Lodging
Kim Gordon Lodging
Kimberly Benchetler Lodging
Kimberly Brown Lodging
Kimberly Helzer Lodging
Kimdred LLC Lodging
Kings Holdings LLC Lodging
Kirk and Kacy DeMicco Lodging
Kissa Properties LLC Lodging
Kittredge Sports Retail
Kiwi Campbell Rentals LLC Lodging
Koenig Vacation Rental Lodging
Korman Family Trust Lodging
Kraln Co LLC Lodging
Kramer and Botefuhr Condo Lodging
Krisdinda Karady Retail
Krista Sabo Lodging
Kristen Lenders Lodging
Kristen Schipke Lodging
Kristin Petherbridge Lodging
Kubischta's Mountain Bear Place Lodging
Kuong Ngann Lodging
Kupelian Family Trust Lodging
Kurt Eakin Lodging
Kyle Yaross Lodging

MLTBID Management District Plan 45
March 14, 2023
Kymberly Cannon Elite Mammoth Condo Lodging
L & K Real Estate Holdings, LLC Lodging
L&C Fischer Lodging
La Tiendita Retail
La Vista Blanc Unit 76 Lodging
Lakanuki Enterprises, Inc. Restaurant
Lake Mary Marina Retail
Lake Village Monache Rental Lodging
Larry Carlson Lodging
Larry Hess Lodging
Larry Lewis Lodging
Larry Marinello Lodging
Larson Trust Lodging
Latin Market Retail
Laura & Mark Grochowski Lodging
Lauraine Gibbons Lodging
Laurel Mountain LLC Lodging
Lauren Giglia Lodging
Lawrence & Camille Jasmin Lodging
Lawrence Gallego Lodging
Layne Baranek Lodging
Laynie Weaver Lodging
LBM Investments LLC Lodging
Le Blanc Rental Unit 9 Lodging
Leah Lefebvre Lodging
Lee Condo Lodging
Lena Lyn's Custom Creations Retail
Leon Schorr Lodging
Leonard Fenton Lodging
Leo's Mountain Cabin Lodging
Leslie Salrin Lodging
Levy Trust Lodging
Liam Oliver Lodging
Liberty Sports Bar & Grill Restaurant
Linda Kuratomi Lodging
Lindsay Andras Lodging
Linh and Al Preston Lodging
Lintott Trust Lodging
Lions Den LLC Lodging
Lionshare Rentals Lodging
Lisa Daniels Lodging
Lisa Suomi Lodging
Live Investments Lodging

MLTBID Management District Plan 46
March 14, 2023
Livingston Davis Hansen Condo Lodging
Liz Jones Lodging
Lori Mendez Lodging
Lorraine Loh-Norris Lodging
Lory Larson Lodging
Lou Castellano Lodging
Loucks Mountain Retreat Lodging
Lupe Encinas Lodging
LVB 74 Lodging
Lynch Hospitality Services (Rentals) Lodging
Lynda & Robert Patton Lodging
M & M Mammoth LLC Lodging
M Tashima LLC Lodging
Madison Fiore Lodging
Mammoth 365 Rentals Lodging
Mammoth Accommodation Center Lodging
Mammoth Bluebird 2117 LLC Lodging
Mammoth Brewing Company Retail
Mammoth Business Essentials Retail
Mammoth Chalet Moritz 28 LLC Lodging
Mammoth Chamonix Townhome 89 Lodging
Mammoth Chevron, Inc Mammoth Chevron Retail
Mammoth Coffee Roasting Company Restaurant
Mammoth Condo Rentals Lodging
Mammoth Creek Inn Lodging
Mammoth Creek Vacation Rentals Lodging
Mammoth Design Lodging
Mammoth Direct Reservations Lodging
Mammoth Dreams LLC Lodging
Mammoth Fun Shop Retail
Mammoth Green 218 Lodging
Mammoth Happy Hideaway Lodging
Mammoth Haus, LLC Lodging
Mammoth Holistics Retail
Mammoth Hospitality Mgmt, Llc Lodging
Mammoth House LLC Lodging
Mammoth Lakes Accommodation Service Lodging
Mammoth Lakes Adventures LLC Lodging
Mammoth Lakes Grocery Outlet Retail
Mammoth Lakes Nursery Retail
Mammoth Land Company LLC Lodging
Mammoth Liquor Retail
Mammoth Management LLC Lodging

MLTBID Management District Plan 47
March 14, 2023
Mammoth Meridian TB LLC Lodging
Mammoth Mountain Chalets Lodging
Mammoth Mountain Inn Lodging
Mammoth Mountain Rentals LLC Lodging
Mammoth Mountain Reservations Lodging
Mammoth Mountain Retreat Lodging
Mammoth Mountain Retreat LLC Lodging
Mammoth Mountain RV Park Retail
Mammoth Mountain Ski Area Retail
Mammoth Mountain Ski Area Ski Resort
Mammoth Mountaineering Retail
Mammoth Pet Shop Retail
Mammoth Pine LLC Lodging
Mammoth Pizza Co. Restaurant
Mammoth Reservations Inc Lodging
Mammoth Rock 'n' Bowl Restaurant
Mammoth Shell Mart Retail
Mammoth Shirt Company Retail
Mammoth Ski & Racquet Unit 68 Lodging
Mammoth Ski Chalet 1 LLC Lodging
Mammoth Smoke Shop Retail
Mammoth Spa Creations Retail
Mammoth Suites Lodging
Mammoth Tavern Restaurant
Mammoth Wave Properties LLC Lodging
Mammoth West Unit 121 Lodging
Manzanita Trailer Lodge Lodging
Marc Campopiano Lodging
Marc Kayem Lodging
Marc Perkoski Lodging
Marc Umeda Lodging
Margaret Sperry Lodging
Maria Smoley Lodging
Maria Wilde Lodging
Marilyn Scranton Lodging
Marina McLain-Barker Lodging
Mark & Laura Abrams Lodging
Mark Beizer Lodging
Mark Benardo Lodging
Mark Chapman Lodging
Mark Chase Lodging
Mark Engel Lodging
Mark Kobylarz Lodging

MLTBID Management District Plan 48
March 14, 2023
Mark Matkins Lodging
Mark Paine Lodging
Mark Rodgers Lodging
Marni Kinrys Lodging
Marriott Murdock Lodging
Martha Cassara Lodging
Martha Rodriguez Lodging
Martin Gold for Chateau de Montagne Lodging
Martins and Krieg Lodging
Mary Beth Brown Lodging
Mary Fergus Lodging
Mary Gerritsen Lodging
Mary Rosolowski Lodging
Mary-Ellen Swietlik Lodging
Mason Jar Property LLC Lodging
Matthew Hersh Lodging
Matthew Lee Lodging
Matthew Lehman Real Estate Inc Lodging
Maura's Mineral Treasures Retail
Maureen McCall Lodging
Maxim Pashkov Lodging
McCreary and Zhao Lodging
Meat Market Retail
Megan Lester Lodging
Meghan Miranda Lodging
Mel Solorio Lodging
Melinda Crum Hall Lodging
Melinda Staab Lodging
Melissa Bergeron Lodging
Melissa Milanovich Lodging
Melissa Raff Lodging
Melissa Soltero Lodging
Melissa Vickers Lodging
Mendiguchia & Haflinger Lodging
Merrill Trust Lodging
MHM-Mammoth Hospitality Management Restaurant
Micah Haake Lodging
Michael & Amanda Freeman Lodging
Michael Carrigan Lodging
Michael Jaramillo Lodging
Michael Jaster Lodging
Michael Kemp Lodging
Michael Nagao Lodging

MLTBID Management District Plan 49
March 14, 2023
Michael Newton Lodging
Michael Tikunoff Lodging
Michael Wofford Lodging
Michaela and Mark Vargas Lodging
Michale Brode Lodging
Mike & Heather's Rental Lodging
Mike and Cheryl Tyson Lodging
Mike and Jan Henry Lodging
Mike and Kellie Scannell Lodging
Milk Money Timber Creek LLC Lodging
Miller MSRC 87 Lodging
Minaret Cinema is D'Place Retail
Minaret Sports, Inc. Retail
Mirta & Michael Norgren Lodging
Mitchell Truelock Lodging
MM Snowslide LLC Lodging
MMC Property LLC Lodging
MMSA Food & Beverage, LLC Restaurant
MMSA Mammoth Mountain Ski Area Lodging
Mogul Restaurant Restaurant
Moira Molloy Seaman Lodging
Monique Moffit Lodging
Montemar Inc. Lodging
Moran & Associates Lodging
Morrison's Restaurant
Motel 6 Mammoth Lakes Lodging
Mountain Holdings LLC Lodging
Mountain Management Service Lodging
Mountain Shadows C3 Lodging
Muff Condo Lodging
Muirhead / Weber Lodging
Mums N' Roses Retail
Nachman Family Trust Lodging
Nadine Brunner Lodging
Nadya Bennyworth Lodging
Nancy Fierro Lodging
Nancy Harrington Lodging
Nancy Lin & Dan Chuang Lodging
Nancy Marble Lodging
Nancy Obremski Lodging
Nancy Park Lodging
Nancy Tavakol Lodging
Napa Of Mammoth Retail

MLTBID Management District Plan 50
March 14, 2023
Nariman Sanwari Lodging
Natalia Minkova Lodging
Natalie Fujimoto Lodging
Nathan Boris Lodging
Nathan Fowler Lodging
Nathan Maguire Lodging
Nathan Willits Lodging
Natural Retreats US LLC Lodging
Needham / Firebaugh Lodging
Neil Whelan Lodging
Nguyen/Chuateco Family Trust Lodging
Nic & Steve's Pauhaus Lodging
Nicholas Long Lodging
Nicholas R Moore Lodging
Nick & Tracy Street Lodging
Nick Criss Lodging
Nick Roberts Lodging
Nicole Lange Lodging
Nicolo and Laura Becucci Lodging
Night Skye Properties LLC Lodging
Nik-N-Willie's Pizza-N-Subs Restaurant
Noah S Becker Lodging
Noel Hazard Lodging
Noemi Hennelly Lodging
Noodle-ly Restaurant
NoPat Properties Lodging
Norco Retail
Nosek Family Trust Rentals Lodging
Nutting Mammoth West Unit 112 Lodging
Oaktree Retail
Obsidian Residences Lodging
O'Grady Family Trust 08-28-14 Lodging
Oksanen Trust 9/27/07 Lodging
Old New York Deli & Bakery Co. Restaurant
Oliver Rentals Lodging
OM Properties and Homes Lodging
One Dish Bistro Restaurant
OPG Mammoth LLC Lodging
Oren Tanzer Lodging
Oscar Carrillo Lodging
Owl Moon Studios Retail
Papa Bear Productions Inc. Lodging
Paramount Furniture Carpet Co. Retail

MLTBID Management District Plan 51
March 14, 2023
Pardi Living Trust Lodging
Pascale Mercier Lodging
Patricia Glover Lodging
Patricia Sherev Lodging
Patricia Vanderschuit Lodging
Patrick Hamamoto Lodging
Patrick Vignery Lodging
Paul Bouffard Lodging
Paul Frazier Lodging
Paul Le Blanc Lodging
Paul Sears Lodging
PCF Property Holdings LLC Lodging
Peak Luxury Vacations Lodging
Pete & Jen Hall Lodging
Peter and Katie Asmuth Lodging
Peter Beerel Lodging
Peter Colby Lodging
Peter Dach Lodging
Peter Devine Lodging
Peter Lisowski Lodging
Peter Nguyen Lodging
Petra's Cafe Restaurant
Pettit Perfect Condo Lodging
Phillip Rosheim Lodging
Phillips Camera House Verizon Wireless A Retail
Pierce Cottage Lodging
Pilar & Dennis Michalis Lodging
Piliero Rentals Lodging
Pine Cliff Resort Lodging
Pink Pajamas Living Trust Lodging
Piper Chuthakieo Lodging
Pita Pit Retail
Pitcher Pandemonium Lodging
Play Big Outdoors Retail
POQ Investment LLC Lodging
Portillo Properties Lodging
Pow Pad Lodging
Predrag & Sonja Rakicevic Lodging
Profiles Salon (retail) Retail
Properties of Mammoth Inc. Lodging
Puerto Vallarta Restaurant
Quality Inn Jay Laxmi L L C Lodging
Quang Wayne Van Lodging

MLTBID Management District Plan 52
March 14, 2023
Quantum Escapes LLP Lodging
R.E. Patch Property Management Lodging
Rachel Luke Lodging
Rachelle Rood Lodging
Rafter's Restaurant
Ramesh Reddy Lodging
Ramona Feliz Lodging
Ramsin Lee Walters Lodging
Rancho Paloma Lodging
Randy Reynolds Lodging
Rauh's BBQ Restaurant
Ravi De Silva Lodging
Ray Valdez Lodging
RBK and Associates Lodging
Ready 4 Rentals Lodging
Reagan West Lodging
Realty Holding 02 LLC Lodging
Rebecca and Steven Reyes Lodging
Red Lily Retail
Redbox Automated Retail LLC Retail
Redline Mammoth LLC Lodging
Reid MVV15 Lodging
Reid Tussing Lodging
Renee Croce Lodging
Renee McCormack Lodging
Rey Kim Lodging
Rhyne Trust Lodging
Richard Barkley Jr Lodging
Richard Clark Lodging
Richard Imada Lodging
Richard Knowland Lodging
Richard Koppel Lodging
Richard Markmann Lodging
Richard Van Voorhis Lodging
Rick & Pamela Foldy Lodging
Rick Hardy Lodging
Rick's Sport Center Retail
Ricky E Mitchell Lodging
Ridge Merino Retail
Riley Investment Properties LLC Lodging
Rite Aid #5842-02 Retail
RL Enterprise Lodging
Robert and Jacqueline Ruffing Lodging

MLTBID Management District Plan 53
March 14, 2023
Robert Anderson Lodging
Robert Baum Lodging
Robert Bruns Lodging
Robert Chase Lodging
Robert Conrad Lodging
Robert Folk Lodging
Robert Hinkle Lodging
Robert Kohler and Joanne Motoike Lodging
Robert Mulligan Lodging
Robert Richey Lodging
Robert Riese Jr Lodging
Robert Tramazzo Lodging
Roberto's Cafe Restaurant
Robson Sierra 38 Lodging
Robyn Disher Lodging
Roger Realsen Lodging
Rohde Trust Lodging
Roman Khemiy Lodging
Ron and Serena Weddle Lodging
Ron Selhay Lodging
Rona & Rod Billman Lodging
Ronney Wong Lodging
Rooney Lodging
Rose Perez Jessen Lodging
Ross and Agnieszka Whittaker Lodging
Round 2 Ventures LLC Lodging
RRM-CLM Services LLC Lodging
RSR Vacation Rentals Lodging
Ruben Perez Lodging
Ruchika Singh Lodging
Russ & Pam May Lodging
Ruth E. Wheeler Lodging
Ryan and Zuleyka Farnes Lodging
Ryan Butts Lodging
Ryan Chapman Lodging
Ryan Flaherty Lodging
Ryan Hetherington Lodging
Ryan Rentner Lodging
Ryan Szabados and Rowena Crisologo Lodging
Ryan Tetuan Lodging
Ryan Vlasak Lodging
S & L Riley Lodging
Sabra Marshall Lodging

MLTBID Management District Plan 54
March 14, 2023
Sallee Leslie Lodging
Sally Gutierrez Lodging
Sally J Thoman Lodging
Sally Schwerdtfeger Lodging
Salon 437 - retail Retail
Salsa's Taqueria Restaurant
Samantha Jetter & Gerard San Gemino Lodging
Samantha Souther Lodging
Samuel Crawford Lodging
Sanders Park Lodging
Sandra Balarsky Condo Lodging
Sara & Nathan Kelso Lodging
Sara Alvarez Lodging
Sara Fry Retail
Sara Honari Lodging
Sarah Loyola Lodging
Sarah McMahan Lodging
Sarah Romano Lodging
Sarah Wiger Lodging
Saye Global LLC Lodging
Schaeffer Condo Lodging
Schnauer Family Trust Lodging
Schneider Design Group Lodging
Schumacher Living Trust Lodging
Scott Carino Lodging
Scott Daniels Lodging
Scott Fergus Lodging
Scott French Lodging
Scott Leeds and Erin Leeds Revocable Trust Lodging
Scott Miller Lodging
Scott Schafer Lodging
Scott Schumacher Lodging
Scott Whitley Lodging
Sean Courtney Lodging
Sean Curran Lodging
Sean Keough Lodging
Seasons 4 Condominium Rentals Inc Lodging
Seda Mangassarian Lodging
Seid Hodzic Condo Lodging
Shagwell LLC Lodging
Shala O'Neil Lodging
Shane Borowski Lodging
Shannon McGraw Lodging

MLTBID Management District Plan 55
March 14, 2023
Sharon DeWert Lodging
Sharp Townhome Lodging
Shawn and Ellen Thomas Lodging
Shawn Mohler Lodging
Shea Schat's Bakery Inc. Retail
Shelter Distilling - Retail Retail
Sherman 435 Lodging
Sherri Couture Condo Rental Lodging
Sherry Unmack Lodging
Sherwin Forty Nine LLC Lodging
Shilo Inn Mammoth Lakes Lodging
Shred the Gnar Lodging
Shri Tirupati Balaji LLC Lodging
Siamak Dardashty Lodging
Siddharth Ramani Lodging
Side Door Cafe and Wine Bar Restaurant
Sierra Design Studio Retail
Sierra Lodge Lodging
Sierra Manors Airbnb Lodging
Sierra Meadows - Mammoth LLC Lodging
Sierra Nevada Resort Lodging
Sierra Star Golf Course Retail
Sierra Sundance Whole Foods Retail
Sierra Sunshine Lodging
Simply Massage Mammoth, LLC. Retail
Simply Rented Lodging
Sitaula Lodging
Skadi Inc. Restaurant
SLC Of Georgia LLC Lodging
Smoketree Massage & Apothecary (retail) Retail
Smokeyard Inc. Restaurant
SNG Lakeview LLC Lodging
Snowbones Lodging
Snowcreek 455 Lodging
Snowcreek Athletic Club LLC Restaurant
Snowcreek Golf Course Retail
Snowcreek Management Co. LLC Lodging
Snowflower 71 LLC Lodging
Snowflower24 Lodging
Snowhouse 586, LLC Lodging
South Gateway Student Apartments Lodging
Spencer Family Trust Lodging
Spencer Snyder Lodging

MLTBID Management District Plan 56
March 14, 2023
Spile & Carnahan Lodging
St. Anton Rentals, Inc. Lodging
Stacie Radine Lodging
Starbucks Coffee#55101 Restaurant
Stefani Martin Lodging
Steffens Properties LLC Lodging
Stellar Brew Restaurant
Stephan Moritz Separate Property Trust Lodging
Stephanie & Scott Olsen Lodging
Stephen & Julie Santen Lodging
Stephen Carlton Lodging
Stephen Kolokowsky Lodging
Stephen Wright Lodging
Steve and Cathy Oldaker Lodging
Steve and Kelly Jones Lodging
Steve and Mandi Dyner Lodging
Steve Gibbs Lodging
Steve Nyeholt Lodging
Steve Schneider Lodging
Steve Thompson Lodging
Steven and Luba Sobolevsky Lodging
Steven and Norma Latshaw Lodging
Steven Burkholder Lodging
Steven G. Crisler Lodging
Steven Hofstad Lodging
Steven James Lodging
Steven Morris Lodging
Stewart Rembert Lodging
Strattan Rental Lodging
STS LLC Lodging
Subway Of Mammoth Restaurant
Sullivan Condo Lodging
Summit 24 Lodging
Summit Mountain Resort Lodging
Sun & Ski Sports Retail
Sunflower 8 / Riha Lodging
Sung Kyung Kim Lodging
Sunny Daze 124 Lodging
Sunrise 50 Lodging
Surefoot, Llc Retail
Susan Tudor Lodging
Susanna Dottl Lodging
SVLP LLC Lodging

MLTBID Management District Plan 57
March 14, 2023
Swain Family Rentals Lodging
Swisher Suites Lodging
Sylvia Hartanto Lodging
Sylvia Nash Lodging
Synergy Productions Lodging
Szarnyasi Cabin Lodging
Tailwaggers Pet Store Retail
Tamara Loveland Lodging
Tamarack Lodge Resort Lodging
Tangled Yarn by Allie Handley Retail
Tara Strauss Lodging
Tarina Van Den Driessche Lodging
Tate House Lodging
Ted & Kay Stern Lodging
TEM Commercial Investments LLC Lodging
Terri Wilson Lodging
Terry and Kim Bleecker Lodging
Thaete Shack Lodging
Thanks Silachai Lodging
The Cactus & The Hawk Retail
The Cook Family Trust Lodging
The Creek House 451 Lodging
The Eatery Restaurant
The Eunmee Lee Revocable Living Trust Lodging
The Gallery at Twin Lakes Retail
The Hirsch Retreat Lodging
The Hoffman Haus Lodging
The Hosting Company, LLC Lodging
The Knotek Family Trust Lodging
The Loco Frijole Restaurant
The Looney Bean Coffeehouse & Roasting Company Restaurant The Mammoth Escape Lodging
The Mammoth Inn Lodging
The Public House LLC Restaurant
The Rolling Chef 395 LLC Restaurant
The Rudy Group Lodging
The Sierra Light Gallery Retail
The Singer Group Lodging
The Ski Renter at Mammoth Retail
The Stove Restaurant
The Suzuki Family Trust Dated 12/2/10 Lodging
The Toasted Marshmallow of Mammoth Lodging
The Votel Cave Lodging

MLTBID Management District Plan 58
March 14, 2023
The Warming Hut Restaurant
The Zaiser Condo Lodging
Theodora & Teddy Monney Lodging
Theodore Monney Lodging
Therese Smith Lodging
Thomas & Marilyn Malcolm Lodging
Thomas C. Hwang and Kalena K. Hwang Lodging
Thomas Escapes Lodging
Thomas Wilson Vacation Rental Lodging
Thompson Condo Lodging
Tim Michael Calkins Lodging
Timber Ridge Lodging
Timberline 20 LLC Lodging
Timothy Angle Lodging
Timothy Schatz Lodging
Timothy Willis Lodging
Tina Verder Lodging
Titus Tools LLC Retail
To The Moon & Back LLC Lodging
Todd Seidner Lodging
Todd Wilson Lodging
Tom and Courtney Stout Lodging
Tom and Debbie Allen Lodging
Tom and Marisa Eads Lodging
Tom Atkins Lodging
Tom Hacker/HP Partners Lodging
Toni Prunty Lodging
Tonik Rowley Style Inc Retail
Toomey's Catering And Carry-Out Toominator Restaurant
Top2Bottom, LLC Lodging
TPK Partner, LLC Lodging
Tracy & Kurt Olson Lodging
Tracy Ettinghoff Lodging
Tracy Hughes Lodging
Tracy Johnson Lodging
Tracy's Properties Lodging
Travis Fine Lodging
Trayce Field Lodging
Treinen Trust Lodging
Trendy Tots / Trendy Tweens Retail
Trent David Lodging
Trent Ralston Lodging
Trevor Benedict Lodging

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March 14, 2023
Tricia and Frank Jaksch Lodging
Trout Fly/Trout Fitter Retail
Trout Rental Lodging
Trujillo Family Trust Lodging
Tuohy Vacation Rental Lodging
Tuttle Trust Lodging
TV203 LLC Lodging
Twin Lakes Store Retail
Tyler Welence Lodging
Udell Family Trust 5-2-19 Lodging
Upstairs Enterprise Lodging
V & S Mammoth Properties, LLC Lodging
Vacasa Lodging
Vacay Homes, LLC Lodging
Valerie Hanneman Lodging
Valorie Caskey Ebeling Lodging
Van Den Haute Bear Court Lodging
Van Der Linden Trust Lodging
VanZanten Vacation Rentals Lodging
VDHM Properties LLC Lodging
Velocity Consulting LLC Lodging
Ventura Grand Inn Lodging
Vera Quinlan Lodging
Verdier Chalet Lodging
Vern Clevenger Photo Retail
Veronica Calkins Lodging
Veronica Silva Lodging
Vickie Taton Lodging
Vida Coffee Retail
Viewpoint Management Corporation Lodging
Village Honor Bar Retail
Village Lodging Lodging
Vons #2400 Retail
VRE Investments Lodging
Wallace Condo Lodging
Walter Burnstein Condo Lodging
Walter Lohr Lodging
Wandering Poppy Retail
Wandering Wimers Lodging
Wardrop Hospitality Lodging
Warrecker Condo Lodging
Watari Oga Enterprises LLC Lodging
Wave Rave Snowboard Shop Retail

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March 14, 2023
Wayland Properties Inc Lodging
WCPC Holdings JL Briargate LLC Lodging
Wei Chen Lodging
Wendy Nishikawa Lodging
Wendy Warner Lodging
Weneta Kosmala Lodging
Wesley Byrne Lodging
Wesley Pracht (TOT) Lodging
Wez Wildlife Retail
Wheeler Sierra Megeve 27 Lodging
White Horse Inn Lodging
Whitebark Restaurant & Bar Restaurant
Whittney Graham-Beard Lodging
Wibben Rental Lodging
Wildyrie Lodge Lodging
Wildyrie Lodge - Retail Retail
Will Hatoum and Cynthia Solano Lodging
Will Stewart Lodging
William Larwood Lodging
Williiam Nevins Lodging
Winter House Investments Lodging
Wok N Rolls Restaurant
Woltman Trust Lodging
Wonill Ha Lodging
Woods Lodge Lodging
Woodspa Lodging
Www.Viewgetaways.Com Lodging
Wyatt A Simmons Lodging
Xie Family Trust Lodging
Xilomin Salazar Lodging
YCCF Holdings LLC Lodging
Youngerman Condominium Lodging
Yujun John Wu Lodging
Zachary Knorr Lodging
Zachary Schorr Lodging
Ziga and Natalie Ivanic Lodging
Zpizza Mammoth Mammoth Slices Inc Restaurant
*List as of August 2022

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March 14, 2023
APPENDIX 3 – APPEALS PANEL
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 Appeals Panel will consist of three (3) MLT staff members designated by the MLT Board Chair, one being the MLT Executive Director. The Chair will consider any potential conflicts of interest when designating the members of the Appeals Panel. An appellant business wishing to further appeal the decision of the Appeals Panel may do so at the next regular meeting of MLT Board of Directors. The MLT Board of Directors may review the recommendation of the Appeals Panel and shall only consider the evidence provided to the Appeals Panel. All MLT Board of Directors decisions regarding appeals shall be final.
b. Process and Protocol
i. Requests: Requests for an appeal can be submitted by any of the following three methods:
a. Emailing [email protected]
b. Mailing to PO Box 48, Mammoth Lakes, CA 93546
c. Hand-delivering to the Mammoth Lakes Tourism offices at 2520 Main Street, Mammoth Lakes, CA 93546
ii. Timeline for Appeals: Unless there has been a documented change in business revenue, tier classification appeals shall be heard every three years, between September 1 – October 31, 2023, September 1 – October 31, 2026, September 1 – October 31 2029, and September 1 – October 31, 2032.. Exemption appeals may be heard at any time. Appeals based on a change in business revenues may be heard each year.
iii. Annual Appeal: If a business successfully appeals their Tier classification or their percentage of revenue derived from residents, a review of the appeal will be conducted during the next appeal term. Businesses are required to re-appeal during each appeal term. All businesses shall be assessed their current Tier assessment according to revenue 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 triennial 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 (IRS) tax documentation showing that the business’ annual gross revenue is between $50,000 and $150,000 from the previous calendar year. 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 may 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 from the previous calendar year showing that the business’ annual gross revenue is $49,999 or less.

If successfully appealed, Tier 3 businesses will be invoiced in January each year by the Town of Mammoth Lakes with their business license billing, 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);

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March 14, 2023
• “Locals” specific pricing that shows more than fifty percent (50%) of annual gross revenues are contributed by residents of the zip code 93456; • 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. iv. 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.

Non-tourism businesses and non-profit organizations who successfully appeal do not need to reappeal within the ten (10) year term unless their status changes. v. 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 as a Tier 1 business (first full tax year they are in business) before being eligible for appeal to Tier 2 or 3. If a business is reclassified as Tier 2 or 3, the business will be refunded any assessment paid in excess of their Tier classification within the last Fiscal Year. 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.
vi. 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 triennially between September 1 – 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 1 and will need to show their gross revenue for September and October to determine the amount

MLTBID Management District Plan 63
March 14, 2023
owed at the 1.5% assessment rate. Whatever amount owed at the 1.5% assessment rate 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 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 annually between September 1 – 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 1 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 to be reclassified from Tier 1 to Tier 2 after providing verifiable IRS documentation from the previous calendar year 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 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.
v. A business appealing from Tier 1 to Tier 2, or Tier 2 to Tier 3, will need to appeal triennially to show they are still within their designated tier classification. If the business revenue has grown back over $150,000 or $50,000 annually they will be re-classified back to their respective tiers.

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APPENDIX 4 – TOURISM ECONOMICS REPORT – MAMMOTH LAKES

TOURISM BUSINESS IMPROVEMENT DISTRICT BUDGET

ANALYSIS AND RECOMMENDATIONS

2 Introduction
Mammoth Lakes’ Visitor Economy in the TBID Era
Growing the Visitor Economy
MLT Performance
Impact of TBID Funding on the Mammoth Lakes
Economy
Appendix 1: The Impact of TIDs
Appendix 2: The ROI of Destination Marketing
1 2
3 4
5 TABLE OF

CONTENTS

1 Introduction

4 In 2019, visitors to Mammoth Lakes spent a total of $568 million locally and generated $35 million in local government revenue, and these figures are rising rapidly. From 2010 to 2019, total visitor spending increased 58% while TOT collections increased 93%. The revenue generated by the local Tourism Business Improvement District (TBID) and the work performed by
Mammoth Lakes Tourism (MLT) is a major factor in this
accelerated growth.

This report provides a comprehensive overview of the TBID and its impact on Mammoth Lakes’ tourism sector and overall economy. It highlights key trends over the past decade and quantifies how TBID funding benefits the local government.

Right now, Mammoth Lakes is experiencing a strong recovery from the pandemic. Continued support and a renewal of the TBID will support these trends into the future and ensure that the city’s visitor economy reaches its full potential.

Introduction

5 In 2019, visitors spent
$568 million in
Mammoth Lakes,
supporting 5,149 jobs
and $176 million in local
income.

Key findings
Since the formation of
the TBID, TOT revenue
in Mammoth Lakes has
grown rapidly,
increasing 95% from
2014 to 2019.

In the absence of the
TBID, Mammoth Lakes
would forfeit $1.3 billion
in visitor spending and
$58 million of city
government revenue over
the next decade.

MLT is crucial to
increasing high yield
visitors and driving
visitation in the offseason.

Based on prior
performance, we
estimate MLT funding
generates an ROI of

3.86-to-1 for city
revenue.

Mammoth Lakes’ Visitor Economy 2 in the TBID Era

7 Key tourism indictors in Mammoth Lakes*, 2019
Dollar figures in millions
Sources: Dean Runyan Associates, Tourism Economics; MLT *Dean Runyan Associates estimates economic impact for Mono County, based on analysis of county-wide room inventory and TOT collections, we estimate 85% of these impacts occur in Mammoth Lakes based on an analysis of hotel room inventory and TOT collections.
**Excludes TBID collections – includes city and county revenue Spending $568
Direct jobs 5,149
Direct wages $176
Local government revenue** $35
TOT revenue $13
In 2019*, visitors to Mammoth Lakes spent $568 million in 2019. This spending directly generated (i.e., not including indirect and induced effects) 5,149 jobs, $176 million in wages, and $35 million local government revenue (city and county).

For comparison, 8,280 people currently live in Mammoth Lakes, and the City of Mammoth Lakes generated $38 million in FY2019.
*Much of this report focuses on 2019 (fiscal or calendar year) as a benchmark for a typical year.

The travel sector is an enormous part of Mammoth Lakes’ economy.

Importance of the visitor economy
Mammoth Lakes’ Visitor Economy in the TBID Era

8 Meanwhile, earnings and jobs increased 116% and 70%, respectively.

All measures of the visitor economy fell during 2020 as a result of the pandemic, but recent (early 2022) TOT collections indicate that the visitor economy has already surpassed its pre-pandemic size.

Visitor spending in Mammoth Lakes increased 58% from
2010 to 2019.

Growth of the visitor economy in Mammoth Lakes
Dollar figures in billions
Sources: Dean Runyan Associates; Tourism Economics
0 1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
$0
$100
$200
$300
$400
$500
$600
'10 '11 '12 '13 '14 '15 '16 '17 '18 '19 '20
Spending (left axis)
Direct wages (left axis)
Direct jobs (right axis)
Trends in the visitor economy
Mammoth Lakes’ Visitor Economy in the TBID Era

9 The following slides will demonstrate that the growth of the visitor economy has been decidedly faster since the formation of the Mammoth Lakes TBID.

Currently, the vast majority of MLT’s budget comes from TBID and TOT collections (tourism occupancy tax).

The TBID significantly boosted MLT’s total budget when it was formed in FY2014. The budget rose from $2.2m in FY2013 to over $6 million in every preceding year except FY2021. The TBID currently generates around two thirds of the MLT’s current budget, essentially tripling what the DMO’s budget would be with only TOT funding.

While the TBID was formed in FY2014, we consider its impacts to begin in calendar/fiscal year 2015, as lags exist between collecting revenue, spending it, and newly attracted tourists arriving. We will refer to 2015- 2019 as ‘the TBID era’.

The Mammoth Lakes TBID (tourism improvement district)
has driven tourism growth since 2014.

MLT funding sources by fiscal year
Dollars, millions – labels indicate share of total
Sources: Dean Runyan Associates; Tourism Economics
38% 40% 37% 35% 32% 35% 35%
38% 35%
62% 60% 63%
65%
68%
65%
65%
62%
65%
$2.6 $2.2
$6.4 $6.3 $6.4
$7.1
$7.8
$6.9
$7.7
$5.2
$7.3
$0
$1
$2
$3
$4
$5
$6
$7
$8
$9
$10
'12 '13 '14 '15 '16 '17 '18 '19 '20 '21 '22
Millions
TBID
TOT and other
TBID formation and funding
Mammoth Lakes’ Visitor Economy in the TBID Era

10 Before the TBID was formed, visitor spending in Mammoth Lakes grew at an annual rate of 2.8% (2010-2014). In the TBID era, growth soared to 7.2%.

The growth rate of visitor spending has more than doubled since in the TBID was introduced.

Growth of visitor spending in Mammoth Lakes
Dollars, millions Annual growth
Sources: Dean Runyan Associates; Tourism Economics
* Compound annual growth rate
-5%
0%
5%
10%
15%
20%
$0
$100
$200
$300
$400
$500
$600
$700
$800
$900
$1,000
'10 '11 '12 '13 '14 '15 '16 '17 '18 '19
Spending (left axis) Growth (right axis)
Pre-TBID era
CAGR* = 2.8%
TBID era
CAGR = 7.2%
Increased spending
Mammoth Lakes’ Visitor Economy in the TBID Era

11 National and/or regional trends cannot explain the change in Mammoth Lakes’ growth rate. The state grew at roughly the same rate in both periods, and the nation grew much slower in the TBID era.

Mammoth Lakes far surpassed state and national growth
rates in the TBID-era after previously trailing them.

Growth in visitor spending
Compound annual growth rate
Sources: Dean Runyan Associates; Tourism Economics; US Travel Association

2.8%

7.2%

4.4% 4.3%

7.5%

4.1%
0%
1%
2%
3%
4%
5%
6%
7%
8%
2010-2014 2014-2019
Mammoth Lakes
California
USA
State and national comparison
Mammoth Lakes’ Visitor Economy in the TBID Era

12 TOT collections averaged $16.6 million in the TBID era, after averaging $10.7 million from 2010-2014, an increase of 55%.

Spending on lodging, and therefore TOT collections, has similarly surged in the TBID era.

TOT collections in Mammoth Lakes
Dollars, millions
Source: MLT Source: MLT Percent total growth
$10 $11 $10 $10 $11
$10
$12
$10 $11
$16
$18 $18
$20
$0
$5
$10
$15
$20
$25
Millions
TBID era
Average TOT collections in Mammoth Lakes
Dollars, millions
$10.7
$16.6
$0
$2
$4
$6
$8
$10
$12
$14
$16
$18
2010-2014 2015-2019
Millions
55%
TOT collections growth
Mammoth Lakes’ Visitor Economy in the TBID Era

13 After posting negative growth from 2011 to 2014 (second to last amongst competitors), TOT collections in Mammoth Lakes grew 95% from 2014 to 2019, outpacing all four competing destinations.

After struggling without the TBID, Mammoth Lakes led its competition in terms of TOT collections growth following its formation.

Adjusted TOT growth* in Mammoth Lakes and competitors, ’11-’14** Percent total growth
Source: MLT; Dean Runyan Associates
*Adjusted to hold the TOT assessment rate constant
** 2010 data not available for competitors
26%
13%
10%
-8%
-9%
-20% -10% 0% 10% 20% 30%
South Lake Tahoe
Shasta County
Big Bear Lake
Mammoth Lakes
Placer County Unincorp.
95%
85%
82%
65%
60%
0% 20% 40% 60% 80% 100%
Mammoth Lakes
Big Bear Lake
Placer County Unincorp.

South Lake Tahoe
Shasta County
Adjusted TOT growth* in Mammoth Lakes and competitors, ‘14-’19 Percent total growth
Source: MLT; Dean Runyan Associates
* Adjusted to hold the TOT assessment rate constant
Regional TOT collections growth comparison
Mammoth Lakes’ Visitor Economy in the TBID Era

14 TOT revenue in the low-season* is up in the TBID era, averaging 47% of the annual total compared to 42% previously. This increase helped drive the visitor economy’s strong growth.
* April - November
Success in the low-season has helped fuel Mammoth Lakes’ overall growth in the TBID era.

Low-season spending TOT collections in Mammoth Lakes
Share of annual spending
Source: MLT
42%
47%
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
2007-2014 2015-2019
Low-season growth
Mammoth Lakes’ Visitor Economy in the TBID Era

3 Growing the Visitor Economy

16 Growing the air market
This section reviews two key methods in which it may be possible to boost the economic impact of tourism in Mammoth Lakes: increasing air travelers and attracting more visitors during the low-season.

In terms of economic impact, air travelers are significantly more valuable than drive travelers. They spend 84% more in total and 89% more on lodging (boosting TOT revenue). While air travelers do have longer trips (4.9 nights vs. 3.3 nights, or 48% longer per SMARI), their spending per night is still much higher. So in the high-season, when rooms are scarce, air travelers represent a key driver of increasing impacts.

Attracting more air arrivals will boost visitor spending and TOT revenue.

Growing the Visitor Economy
Spending by traveler segment in Mammoth Lakes, 2018
Dollars per trip per traveling party
Source: SMARI
$844
$446
$1,326
$734
$2,170 total
$1,180 total
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
Air Drive
Other
Lodging

17 Boosting the low-season
Mammoth Lakes’ four high-season months (Dec.-Mar.) represent 54% of all TOT collections. TOT collections in January are five times that of November. If Mammoth Lakes could boost TOT collections in the low season to the high season average ($2.8 million per month), an additional $12.8 million of TOT could be generated, equal to 61% of the 2019 total.

Increasing visitation outside of ski-season would dramatically increase tourism’s impact.

Growing the Visitor Economy
Potential for Mammoth Lakes low season, FY2019
Dollar figures in millions
Source: MLT
*What could be generated in these months if they reach the high-season total of $2.8 million.
$1.1
$2.0
$1.7
$0.9
$1.1
$1.7
$2.1
$2.2
$3.1
$2.7
$2.6
$1.8
$0.8
$1.1
$1.9
$1.7
$1.1
$0.7
$0.6
$2.8
$0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 $3.5
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
TOT
collected
Potential
additional
TOT*
High- season
average

4 MLT Performance

19 MLT expenses breakdown
In the final year before the TBID, the MLT spent 65% of its budget on marketing and promotion, while 35% went to salary and overhead. Since the formation of the TBID, the MLT has been able to focus most of the additional revenue on marketing and promotion. In the TBID era, MLT has spent an average of 86%of its budget on marketing and promotion and only 14% on salary and overhead.

Since the formation of the TBID, MLT’s budget has increased, and it has spent a smaller portion of this budget on overhead.

Total MLT expenses and marketing/promotion share
Dollars, millions Percent of total budget
Source: MLT
MLT Performance
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
$0
$1
$2
$3
$4
$5
$6
$7
$8
$9
$10
Total exspenes (left axis)
% spent on marketing and promotion (right axis)

20 54%
64%
0%
10%
20%
30%
40%
50%
60%
70%
2016 2018
These efforts are effective. In recent SMARI surveys, household awareness of Mammoth Lakes amongst the target market increased to 64% in 2018 from 54% in 2016.

MLT works to expand awareness of Mammoth Lakes as a
tourism destination through its website and paid media.

Example of search engine optimization and paid media partners Source: SMARI
Awareness in the target market
Percent of target households familiar with Mammoth Lakes Source: SMARI
Paid media – expanding awareness
Growing the Visitor Economy

21 Paid media – creating positive impacts
In addition to raising awareness, the ads create positive impressions on the viewers and emphasize the stunning nature of Mammoth Lakes. Their impact far exceeds that of most competing media campaigns, scoring in the top 10% of all paid media ads.

These campaigns generate positive impressions in the target audience.

Growing the Visitor Economy
MLT advertisement impact
The Mammoth Lakes advertising campaign communicate that… Source: SMARI Score on a 1 to 5 scale

22 Generating earned media
MLT rapidly increased its influence in travel media and was generating more supportive earned media every year before the pandemic. *Earned media refers to pieces of media outside of MLT’s direct control, such as TV news stories or articles in magazines. These pieces are often more influential for consumers than paid or owned media which are controlled by MLT MLT generated 199 pieces of earned media* in FY2019, up 67% from 119 pieces in 2015.

Growing the Visitor Economy
MLT earned media per year
Articles per fiscal year
Source: MLT
119
133
159 163
199
0 50
100
150
200
250
2015 2016 2017 2018 2019

23 Boosting the low-season
As demonstrated previously, the low-season is a key opportunity for Mammoth Lakes, and TOT collections during the TBID era are higher than prior years, indicating a strong growth of low-season visitation since formation of the TBID.

MLT has spent significant resources promoting travel to Mammoth Lakes in the summer and fall.

Growing the Visitor Economy
Paid media promotion for the low-season
Sources: MLT

24 '14-'19 growth
2014 2019 % $
Mammoth Lakes $402 $568 41% $167
California $117,400 $144,900 23% $27,500
Mammoth Lakes at California growth rate $402 $496 23% $94 Mammoth Lakes additional spending* $72
'13-'19 growth
2013 2019 % $
Mammoth Lakes $1.9 $7.5 295% $5.6
California* $1,746 $2,981 71% $1,235
Mammoth Lakes at California growth rate $1.9 $3.2 71% $1.3 Mammoth Lakes additional funding* $4.2
ROI calculation – 1 of 2
To estimate ROI, we examine growth in visitor spending and tourism promotion funding in the TBID era.

As seen previously, Mammoth Lakes’ visitor economy has grown faster than the states’ during the TBID era, 41% vs 23% respectively. If Mammoth Lakes’ visitor spending grew at the California rate (23%), it would have only reached $496 million in 2019, $72 million less than the $568 million it actually reached.

At the same time, the MLT’s budget grew faster than California regional (city and county – not state) DMOs*, 295% vs 71% respectively. If the MLT budget grew at the California rate (71%), it would have only reached $3.2 million in 2019, $4.2 million less than the $7.5 million it actually reached.

Mammoth Lakes outpaced California in visitor spending and tourism promotion funding growth.

MLT Performance
Tourism spending comparison
Dollar figures in millions
Tourism promotion budget comparison Source: Tourism Economics; Dean Runyan Associates Dollar figures in millions
Sources: Tourism Economics; Dean Runyan Associates; MLT *as estimated by TOT collections, some variance would be caused by regions varying the share of TOT revenue allocated to the DMO. Additionally, it does not include other TBIDs. This likely makes the estimate conservative as new TBIDs were formed during the period, and other increased assessments.

25 ROI calculation – 2 of 2
Based on the growth rates in the previous slides, we calculate a visitor spending ROI of 17-to-1 for MLT (i.e. for every dollar of increased MLT funding in the TBID era, an additional $17 of visitor spending was generated). Based on MLT’s FY2019 budget of $7.5 million, we calculate that the MLT generated a total of $127 million in visitor spending, $49 million of lodging spending, and $5.2 million of TOT collections for the city.

Compared to the $2.4 million of TOT received by the MLT, this implies an ROI of 2.17-to-1 on TOT revenue of the city (for every dollar appropriated to the MLT, the MLT generated $2.17 dollars for the city).

After considering all sources of non-TOT government revenue, we estimate that the MLT generated a total of $9.3 million, and a total ROI for the city of

3.86-to-1.

Finally, we estimate that the MLT generated $39 million of city wages, and a city wage ROI of 5.28-to-1.

The City of Mammoth Lakes receives $3.86 of revenue for every TOT dollar invested in MLT.

MLT Performance
MLT ROI calculations
Dollar figures in millions
*TOT accounts for 43% of total city revenue (excluding TBID). The 86% estimate is derived from an analysis of visitor generated sales in Mammoth Lakes compared to total sales tax collected, and a conversation with the city revenue department.

Source: MLT; City of Mammoth Lakes; Tourism Economics; SMARI Notes/source
Mammoth Lakes additional spending $72
Mammoth Lakes additional funding $4.2
Visitor spending ROI 17-to-1 Mammoth Lakes additional spending / Mammoth Lakes additional funding MLT total expenses $7.5 FY19
MLT generated visitor spending $127 FY19 expenses X ROI MLT generated lodging spending $49 Sources: SMARI estimates that 38% of visitor spending is on Lodging MLT generated TOT $6.3 MLT generated lodging spending X 13% TOT rate MLT generated TOT to city $5.2 MLT generated TOT X 82% share of TOT accruing to city TOT received by MLT $2.4 From MLT budget
City ROI for TOT 2.17-to-1 MLT generated TOT to City / TOT received by MLT MLT generated non-TOT city revenue $2.9 We estimate 86%* of non-TOT city revenue is supported by tourism* MLT generated total city revenue $9.3 MLT generated TOT to City + MLT generated non-TOT city revenue City revenue ROI 3.86-to-1 MLT generated city taxes / TOT received by MLT MLT generated local wages $39.4 Dean Runyan Associates estimates 31% of all spending accrues to local wages City wage ROI 5.28-to-1 MLT generated local wages / TOT received by MLT

Impact of TBID Funding on the 6 Mammoth Lakes Economy

27 Scenario development
Here we evaluate the impact of the loss of the TBID via two scenarios. In the Baseline Scenario, the TBID structure remains the same, and in the TBID elimination scenario the TBID is removed in FY2023. We provide additional details on the two scenarios in FY2025, as this is the first year without a “cooldown” or “ramp-up” effect (i.e. the full effect of a funding increase/decrease will not be felt in the first two years of budget changes as lags exists between assessments being collected, distributed, media spending decreasing, consumers making travel plans, and visitors actually traveling).

In 2025, our Baseline Scenario forecasted MLT’s budget is $11.1 million. In the TBID Elimination Scenario, the MLT’s budget is $3.2 million, a decrease of $7.9 million. We estimate a 17-to-1 ROI on this lost funding spending, which results in $135 million of lost visitor spending.

This lost spending results in the losses of $6.1 million of city revenue including $5.2 million of TOT. the city also forfeits 1,479 jobs with associated incomes of $56 million.

Changes in the TBID could create an impact of several
hundred million dollars.

Impact of TBID Funding on Mammoth Lakes’ Economy
Mammoth Lakes visitor economy in two scenarios, FY2015
Dollar figures in millions
Baseline
Scenario
TBID Elimination
Scenario Losses
MLT budget $11.1 $3.2 $7.9
Visitor spending $776 $641 $135
Lodging revenue* $232 $191 $40
Total supported city revenue* $56.3 $50.2 $6.1
Direct TOT* $30.1 $24.9 $5.2
Direct sales tax* $4.9 $4.0 $0.9
Direct jobs 8,498 7,019 1,479
Direct wages $324 $268 $56
Sources: MLT; Tourism Economics; Dean Runyan associates; City of Mammoth Lakes
*Fiscal years

28 '19-'32 change
2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 $/# % Visitor spending $568 $315 $434 $735 $753 $765 $776 $787 $798 $809 $820 $829 $836 $839 $271 48% Lodging revenue* $155 $123 $127 $216 $223 $227 $232 $236 $241 $245 $250 $254 $257 $260 $104 67% TBID revenue* $5.7 $4.3 $4.4 $7.5 $7.7 $7.8 $7.9 $8.0 $8.2 $8.3 $8.4 $8.5 $8.6 $8.7 $3.0 53% Total supported city revenue* $38.3 $30.3 $31.0 $52.7 $54.2 $55.3 $56.3 $57.3 $58.4 $59.5 $60.5 $61.4 $62.1 $62.6 $24 63% Direct TOT* $20.2 $16.0 $16.5 $28.1 $28.9 $29.6 $30.1 $30.7 $31.3 $31.9 $32.5 $33.0 $33.4 $33.7 $14 67% Direct sales tax* $3.6 $2.9 $2.8 $4.7 $4.8 $4.8 $4.9 $4.9 $5.0 $5.1 $5.1 $5.2 $5.2 $5.2 $2 43% Direct jobs 7,179 5,467 6,402 8,304 8,309 8,413 8,498 8,583 8,669 8,757 8,836 8,898 8,934 8,934 1,755 24% Direct wages $245 $186 $195 $309 $315 $320 $324 $328 $333 $337 $341 $345 $347 $348 $103 42% Baseline Scenario forecast
In our Baseline Scenario, visitor spending grows to $839 million in 2032.

Impact of TBID Funding on Mammoth Lakes’ Economy
Mammoth Lakes’ visitor economy, TBID elimination scenario Dollar figures in millions
Sources: MLT; Tourism Economics; Dean Runyan Associates; City of Mammoth Lakes *Fiscal years

29 Baseline Scenario forecast
In the TBID Elimination Scenario, visitor spending losses mount to $1.3 billion over the next decade.

Impact of TBID Funding on Mammoth Lakes’ Economy
Mammoth Lake’s visitor economy, Baseline Scenario*
Dollar figures in millions
Sources: MLT; Tourism Economics; Dean Runyan Associates; City of Mammoth Lakes *Fiscal years
**annual average of jobs lost
2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total losses Baseline visitor spending $568 $315 $434 $735 $753 $765 $776 $787 $798 $809 $820 $829 $836 $839 -- TBID elination Scenario visitor spending $568 $315 $434 $735 $709 $677 $641 $650 $659 $668 $677 $684 $689 $692 -- Lost visitor spending -- -- -- -- $43 $89 $135 $137 $139 $141 $144 $145 $147 $148 $1,268 Lost lodging revenue* -- -- -- -- $13 $26 $40 $41 $42 $43 $44 $45 $45 $46 $385 Lost supported city revenue* -- -- -- -- $1.9 $4.0 $6.1 $6.2 $6.3 $6.5 $6.6 $6.7 $6.8 $6.8 $58 Lost TOT* -- -- -- -- $1.7 $3.4 $5.2 $5.4 $5.5 $5.6 $5.7 $5.8 $5.9 $5.9 $50 Lost sales tax* -- -- -- -- $0.3 $0.6 $0.9 $0.9 $0.9 $0.9 $0.9 $0.9 $0.9 $0.9 $8 Lost jobs -- -- -- -- 480 973 1,479 1,496 1,513 1,530 1,546 1,560 1,568 1,571 1,533** Lost wages -- -- -- -- $18 $37 $56 $57 $58 $59 $60 $60 $61 $61 $528 Over the next decade, losses mount in the TBID Elimination Scenario, including $1.3 billion in visitor spending, $58 million in city revenue, and $50 million of TOT.

30 $0
$100
$200
$300
$400
$500
$600
$700
$800
$900
$1,000
'18 '19 '20 '21 '22 '23 '24 '25 '26 '27 '28 '29 '30 '31 '32 Baseline Scenario
TBID Elimination Scenario
$1.3b of total lost
spending
The recovery
In Feb 2022, TOT collections in Mammoth Lakes were 41% over their prepandemic level – and that was not an anomaly as other recent months have posted similar gains. This lodging sector performance compares very favorably with California, which remains well below its pre-pandemic room revenue figures, and the US, which has just edged over its pre-pandemic numbers.

Rural destinations with options to avoid crowds have bounced back quickly and many are experiencing record numbers nationwide. The question remains: can they keep these gains? Or will they fall back as travelers return to cities in greater numbers?
We believe continued strong funding for MLT, including the renewal of the TBID, will be a key driver in maintaining these recent gains and building upon them in the future. Eliminating the TBID invites the risk of falling back closer to the national level of recovery, and substantial losses over the next decade.

Mammoth Lakes can build on recent gains with the TBID in place.

Impact of TBID Funding on Mammoth Lakes’ Economy
Mammoth Lakes’ visitor economy, two scenarios
Dollar figures in millions
Sources: Dean Runyan Associates; Tourism Economics

Appendix 1: The Impact of TIDs

32 National study of TID benefits
The study finds that tourism improvement districts (TIDs – a very similar concept to TBIDs) provide a competitive advantage for destinations. By examining TID impacts on room demand, revenue, and visitor spending, this white paper explores that ground-breaking research and explains how TIDs enhance economic impacts in destinations.

The following pages review a collaborative research project on the impact of TIDs performed by Tourism Economics.

The Impact of TIDs

33 Destination sample
The analysis covers 100 cities, including 29
TID destinations and 71 non-TID
destinations.

The Impact of TIDs
Cities included in Tourism Economics’ TID impact analysis

34 Room demand regression model
Our approach to estimate the effect of TID on room demand included:

1. 100 US destinations (counties); 29 TID destinations and 71 non-TID destinations

2. Oxford Economics databank was utilized for relevant macroeconomic indicators, namely, GDP and employment (at county level)

3. The final panel dataset consisted of 100 cross-sections and 30 time periods (1990-2019), totaling 3,000 observations
The Impact of TIDs
log 𝑅𝑜𝑜𝑚 𝑑𝑒𝑚𝑎𝑛𝑑 = 𝑏1 + 𝑏2 × log 𝐴𝑟𝑡𝑠&𝑅𝑒𝑐 𝐺𝐷𝑃
+𝑏3 × log 𝑇𝑜𝑡𝑎𝑙 𝐺𝐷𝑃 + 𝑏4 × 𝑇𝐼𝐷𝑑𝑢𝑚𝑚𝑦 + 𝑒𝑟𝑟𝑜𝑟
Where 𝑇𝐼𝐷𝑑𝑢𝑚𝑚𝑦 = 1 for a TID city, and 0 otherwise.
• The model sought to test whether a positive and significant relationship existed between the dependent variable, 𝑅𝑜𝑜𝑚 𝑑𝑒𝑚𝑎𝑛𝑑, and the independent variable 𝑇𝐼𝐷𝑑𝑢𝑚𝑚𝑦 ; a positive 𝑏4 coefficient with a small p-value. • The other two independent variables, Arts & Rec 𝐺𝐷𝑃 and 𝑇𝑜𝑡𝑎𝑙 𝐺𝐷𝑃, were employed as control variables to control for a destination’s size and its relative importance as a tourist destination.
• Below are the regression results indicating a positive and highly significant 𝑏4 coefficient.
• The results suggest that when controlled for size and importance of a destination as a tourist destination, across our sample of 100 cities, there was an average

2.12% difference in room demand between years in which a destination had an active TID and years without a TID. Results are statistically significant with a 99% confidence level.

35 High-level view
Visually, we can observe that TID destinations outperformed non-TID markets in the latest upcycle.

The Impact of TIDs
Total hotel room revenue
TID vs. non-TID cities growth
-30%
-25%
-20%
-15%
-10%
-5%
0%
5%
10%
15%
20%
2002 2004 2006 2008 2010 2012 2014 2016 2018
Total hotel room revenue
TID vs. Non-TID cities growth
Source: STR, Civitas, Tourism Economics
TID cities
Non -TID cities
Total hotel room revenue
TID vs. non-TID cities (2002=100)
80%
100%
120%
140%
160%
180%
200%
220%
240%
260%
2002 2004 2006 2008 2010 2012 2014 2016 2018
Total hotel room revenue
TID vs. Non-TID cities (2002=100)
Source: STR, Civitas, Tourism Economics
TID cities
Non -TID cities

36 TID growth premium: demand
The Impact of TIDs
Room demand growth premium*
2003-2019
-0.12%

0.34%
-0.20%
-0.10%

0.00%

0.10%

0.20%

0.30%

0.40%
Before TID After TID
The demand premium is calculated as the difference between an average 3-year growth in TID cities and non-TID cities prior to the TID (“Before TID”) and post the TID (“After TID”).
• Before authorizing a TID, growth in cities that eventually had a TID was 12 basis points slower compared to growth in TID cities. • After authorizing a TID, growth in TID cities was 34 basis points faster compared to non-TID cities.
• Swing of 0.5% in room demand.

On average, a destination gains 0.5% in demand growth per year after a TID is put in place.
“Premium” is measured as the difference in growth rates between TID and non-TID destinations Source: STR, Tourism Economics

37 TID growth premium: revenue
The Impact of TIDs
Room revenue growth premium*
2003-2019
The revenue premium is calculated as the difference between an average 3-year growth in TID cities and non-TID cities prior to the TID (“Before TID”) and post the TID (“After TID”).
• Before authorizing a TID, growth in TID cities was 24 basis points faster compared to growth in non-TID cities
• After authorizing a TID, growth in TID cities was 130 basis points faster compared to non-TID cities
• Gain of 1.1% in room revenue.

On average, a destination gains 1.1% in revenue growth per year after a TID is put in place.
“Premium” is measured as the difference in growth rates between TID and non-TID destinations Source: STR, Tourism Economics

0.24%

1.30%

0.00%

0.20%

0.40%

0.60%

0.80%

1.00%

1.20%

1.40%
Before TID After TID

38 TID room demand lift
The Impact of TIDs
Average annual hotel room demand
TID cities
The 29 TID destinations in our model grew to generate 7,027,654 rooms in 2019. Without the boost generated by the TIDs, these destinations would have only generated 6,878,260 rooms.

On average, our modeling indicates that TIDs produce a 2.1% lift in hotel room demand.

Sources: STR, Civitas, Tourism Economics
6,878,260
7,027,654
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
5,500,000
6,000,000
6,500,000
7,000,000
7,500,000
Average annual hotel room demand
TID cities
Source: STR, Civitas, Tourism Economics
Actual room
demand
Estimated room
demand in
absence of TID

39 TID room demand lift
The Impact of TIDs
Average annual hotel room demand
TID cities (millions)
The 29 TID destinations in our model grew to generate $1.12 billion in room revenue in 2019. Without the boost generated by the TIDs, these destinations would have only generated $1.07 billion in room revenue.

On average, our modeling indicates that TIDs produce a 4.5% lift in hotel room revenue.

Sources: STR, Civitas, Tourism Economics
$1,067
$1,118
$300
$400
$500
$600
$700
$800
$900
$1,000
$1,100
$1,200
1997 1999 2001 2003 2005 2007 2009 2011 2013 2015 2017 2019 Average annual hotel room revenue
TID cities (millions)
Actual room revenue
Estimated room
revenue in
absence of TID Page 131 of 464
40 Economic benefits of TIDs
Tourism promotion funding provided by TIDs results in more visitors and visitor spending, and this spending represents a new injection to the local economy with many downstream benefits . In total, benefits are felt on three levels.
• Direct Impacts: Visitors create direct economic value within a discreet group of sectors (e.g., recreation, transportation). This supports a relative proportion of jobs, wages, taxes, and GDP within each sector. • Indirect Impacts: Each directly affected sector also purchases goods and services as inputs (e.g., food wholesalers, utilities) into production.

These impacts are called indirect impacts.
• Induced Impacts: Lastly, the induced impact is generated when employees whose wages are generated whether directly or indirectly by visitors, spend those wages in the local economy.

The impacts of TIDs go beyond just the hotel and tourism sector.

The Impact of Tourism Improvement Districts
RETAIL

ENTERTAINMENT/REC

FOOD & BEVERAGE

LOCAL TRANSPORTATION

LODGING

AIR TRANSPORTATION
SALES
GDP
JOBS
INCOME
TAXES

Appendix 2: The ROI of Destination Marketing

42 The ROI of Destination Marketing
Many state and local CVBs and DMOs conduct periodic assessments of marketing effectiveness. There are several goals of these studies, including understanding how specific marketing campaigns are perceived by households, how effective the campaigns are in having an impact on households’ intent to travel to a given destination, and which target markets are showing differing level of responsiveness to marketing.

Frequently these studies include a specific analysis of the ROI of marketing spending in the form of a quantitative assessment of the level of incremental visitor spending and tax revenues that are attributable to destination marketing.

These studies use a variety of methods and are measuring the impact of a range of different campaigns across different situations. For example, a specific study may look at incremental visitors attracted by a state-level marketing campaign conducted by a state that attracts travelers from a range of national markets, while another study may focus on the results of a more targeted regional campaign carried out by a city-level CVB. While the results of a specific study pertain most directly to the situation that was analyzed and the corresponding assumptions, it is appropriate to consider broader inferences from the research. We analyzed recent studies that included an estimate of the incremental visitor spending attributable to advertising campaign spending.

For example, in a fairly typical approach, a study would:
• Use a survey to analyze the effect of a specific advertising campaign on households’ travel to a given destination, such as by analyzing the impact on actual travel among those that had observed the advertising or by analyzing the impact on households’ intentions to travel; • Project that effect to the broader set of households in the marketing area to estimate the number of incremental visits attributable to the campaign;
• Apply typical levels of spending per visitor to estimate incremental visitor spending; and,
• Compare incremental visitor spending to the level of advertising spending to estimate the ROI.

Tourism Economics summarized the estimates of incremental visitor spending per dollar of advertising campaign spending from these studies in the table on the following page

43 The ROI of Destination Marketing
Estimates of incremental visitor spending per dollar of advertising campaign spending from the set of studies we analyzed is summarized in the adjacent table, supporting the following observations:

Overall, we observe that recent marketing campaigns by destination marketing organizations at the metro/regional level have generated approximately $53 of incremental visitor spending per dollar of advertising spending.

These ROI estimates relate directly to advertising spending. It is also appropriate to consider a visitor spending ROI relative to total CVB operating costs, or relative to public funding. As an example of the former approach, Meet Minneapolis reports the ratio of visitor spending associated with events tracked in its group sales management system to total CVB operating costs has averaged $33 in recent years. This excludes almost all leisure visitor spending.

As an example of an ROI based on public funding, the Florida state government recently analyzed the return on investment for public funding of Visit Florida.

The analysis attributed Visit Florida’s public funding (excluding, for example, significant private funding for cooperative advertising and promotions) to generating $11.2 billion of visitor spending during the three-year-period through FY 2013, representing a visitor spending ROI of $97, and a state tax revenue ROI of $3.2 ($3.20 of state tax revenue generated by each $1 of state funding).

Marketing ROI matrix
Sources: Local studies compiled by Tourism Economics

44 For more information:
[email protected]
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1 Jamie Gray
From: Stacy Schaubmayer <[email protected]>
Sent: Monday, March 27, 2023 11:04 AM
To: John Wentworth; Bill Sauser; Sarah Rea; Chris Bubser; [email protected] Cc: Jamie Gray
Subject: TBID renewal/Petition - April 5, 2023 Council Meeting [EXTERNAL EMAIL]
3/27/2023
Mayor Wentworth and Town Council Members,
I write today, on behalf of myself and my family, to express our support for the TBID renewal.

Our family operates three businesses that collect TBID and one that collects TOT: Alpenhof Lodge, Petra’s Bistro and Clocktower Cellar.

Being in business at the Alpenhof for 50 years, the Clocktower for 30 years and Petra’s for almost 20 years, there have been a lot of changes in that time. One, in most recent time, has been the formation of the TBID. This funding going to Mammoth Lakes Tourism (MLT) to market and attract visitors to our town has brought consistent increases to our overall occupancy, which in turn brings increased TOT dollars to the Town of Mammoth Lakes (TOML). We see this as a positive thing for our businesses, the TOML and MLT – with these things in place, the tide rises for all! It is our hope that you will vote to continue the TBID as proposed for the next 10 years.

On behalf of the Schaubmayer Family, thank you.

Sincerely,
Stacy Schaubmayer
General Manager
Alpenhof Lodge
PO Box 1157 * 6080 Minaret Rd.

Mammoth Lakes, CA 93546
Ph. 760-934-6330 Fax 760-934-7614
[email protected]
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Town Council of Mammoth Lakes
Minutes of Regular Meeting
March 15, 2023, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members Present: Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea,
Councilmember Amanda Rice
_____________________________________________________________________

1. CALL TO ORDER
The Mayor called the meeting to order at 4:03 p.m. in the Council Chamber, 437 Old Mammoth Road, Suite Z, Mammoth Lakes.

2. PLEDGE OF ALLEGIANCE
Mayor Wentworth led the flag salute.

3. PUBLIC COMMENTS
A lady thanked the Town for their efforts, but said she was concerned about the intersection of Rainbow and Mammoth Slopes and the parking issues there. She asked for more enforcement at that intersection. She asked for plow driver identification so that issues could be reported. She outlined her concerns about the lack of cell phone coverage.

Scott Armstrong, Regional Broadband Coordinator, spoke about verifying the FCC's map data. There was discussion among members of Council and Mr.

Armstrong.

Town Council Minutes
March 15, 2023

4. ADDITIONS TO THE AGENDA
There were no additions to the agenda.

5. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED) Lawson Reif, Office of Outdoor Recreation Manager, gave an update regarding current office of outdoor recreation activities. There was discussion among members of the Council and staff.

Acting Police Chief Dan Casabian gave an update regarding current law enforcement operations.

5.1 March 2023 Public Works Engineering CIP Update.

5.2 Town Grants Update.

6. STAFF PRESENTATIONS

6.1 Recycling and Sustainability Update.

Town Manager Daniel C. Holler introduced Kendra Knight, Mammoth Disposal Sustainability Coordinator. Ms. Knight gave a presentation regarding recycling efforts in Town. There was discussion among members of Council and Ms. Knight.

Rene Hallen, Buoy, outlined how their reusable food container system worked. There was discussion among members of Council, Mr. Hallen, Ms. Knight, and staff.

7. CONSENT AGENDA
Moved by Mayor Pro Tem Bill Sauser
Seconded by Councilmember Amanda Rice
Approve the Consent Agenda.

For (5): Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, and Councilmember Amanda Rice Carried (5 to 0)

7.1 Approve the minutes of the regular meeting of March 1, 2023.

7.2 Approve the minutes of the special meeting of March 7, 2023.

Town Council Minutes
March 15, 2023

7.3 Waive the second reading and adopt by title only the Ordinance authorizing the levy of special taxes in Community Facilities District 2013-3 (transit services), including certain annexation territories.

7.4 Waive the reading and adopt by title only the ordinance adding Chapter 2.80 “Electronic and Paperless Filing of Campaign Disclosure Statements and Statements of Economic Interest” to the Mammoth Lakes Municipal Code.

8. PUBLIC HEARINGS

8.1 2023/24 Parks and Recreation Department Fee Schedule Amendments.

The Mayor opened the public hearing at 4:45 p.m.

Parks and Recreation Director Stuart Brown outlined the information in the staff report. There was discussion among members of Council and staff.

With no members of the public coming forward to speak, the Mayor closed the public hearing at 4:51 p.m.

Moved by Mayor Pro Tem Bill Sauser
Seconded by Councilmember Amanda Rice
Approve by resolution the 2023/24 Parks and Recreation Department fee schedule amendments as presented in Exhibit B, including amendments as presented.

For (5): Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, and Councilmember Amanda Rice
Carried (5 to 0)

9. POLICY MATTERS

9.1 Agreement with Emanuels Jones and Associates for State Legislative Advocacy Consulting Services.

Town Manager Daniel C. Holler and Town Attorney Andrew Morris outlined the information in the staff report. There was discussion among members of Council and staff.

Town Council Minutes
March 15, 2023

Moved by Councilmember Chris Bubser
Seconded by Councilmember Amanda Rice
Approve and authorize the Town Manager to sign consulting agreement with Emanuels Jones and Associates for State Legislative Advocacy services.

For (5): Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, and Councilmember Amanda Rice
Carried (5 to 0)

9.2 Fiscal Year 2023-24 Budget – General Fund Revenue Projections.

Administrative Services/Finance Director Rob Patterson outlined the information in the staff report. There was discussion among members of Council and staff.

CONSENSUS:

The Town Council confirmed the TOT revenue of $18 million recommended for initial preparation of the operating budget.

9.3 Letter of Support for Bioenergy Wood Innovations Grant.

Town Manager Daniel C. Holler outlined the information in the staff report.

There was discussion among members of Council and staff.

Moved by Councilmember Chris Bubser
Seconded by Councilmember Amanda Rice
Approve the letter of support for the Bioenergy Wood Innovations Grant.

For (5): Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, and Councilmember Amanda Rice
Carried (5 to 0)

9.4 Update and Direction on Response to Extreme Weather Declared Emergency.

Town Council Minutes
March 15, 2023

Town Manager Daniel C. Holler gave an update regarding the current state of emergency. There was discussion among members of Council and staff.

PUBLIC COMMENT:

Arianne Weiner outlined parking lot issues and asked for consistent ticketing. She said we needed to educate and communicate more. There was discussion between Town staff and Ms. Winer.

10. COUNCILMEMBER REPORTS
Councilmember Bubser thanked Town staff and the community for all of their efforts during the emergency. She said she went on a ride along with the Town Manager and attended an Incident Management Team meeting.

Mayor Pro Tem Sauser met with Congressman Kiley.

Mayor Wentworth attended the Local Transportation Commission meeting and met with Congressman Kiley,

11. CLOSED SESSION
At 6:08 p.m. the Mayor announced that the Council would be entering into closed session for the purposes as stated in the agenda.

11.1 CONFERENCE WITH LEGAL COUNSEL--EXISTING LITIGATION (Paragraph 1 of subdivision (d) of Section 54956.9) Name of case:

Main Street Taxpayer Association v. Town of Mammoth Lakes (Case No. : 23UCM82)

12. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION
The Council reconvened from closed session at 6:35 p.m. and announced that there was no reportable action taken.

13. ADJOURNMENT
The Council adjourned the meeting at 6:35 p.m.

Jamie Gray, Town Clerk

Town Council of Mammoth Lakes
Minutes of Special Meeting
March 22, 2023, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members Present: Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea,
Councilmember Amanda Rice
_____________________________________________________________________

1. CALL TO ORDER
The Mayor called the meeting to order at 4:00 p.m. in the Council Chamber, 437 Old Mammoth Road, Suite Z, Mammoth Lakes.

2. PLEDGE OF ALLEGIANCE
Stacey Powells Lyster led the flag salute.

3. PUBLIC COMMENTS
John Urdi, Executive Director of Mammoth Lakes Tourism, gave an update regarding their special meeting discussion related to infrastructure priorities for the community.

Stacey Powells Lyster outlined snow storage issues in her neighborhood. She asked that Mill Street become a Town road.

Anne Gimpel said that all private roads should become Town roads. She outlined snow removal and snow storage issues on Mill Street.

Town Council Minutes
March 22, 2023

Bobby Tanner, Reds Meadow Resort and Pack Station, outlined his concerns regarding the Reds Meadow Road Project and stewardship of the valley.

Sarah Sindell supported her neighbors' comments regarding Mill Street becoming a Town road.

4. POLICY MATTERS

4.1 Council Action and Management Response to Extreme Weather Declared Emergency.

Town Manager Daniel C. Holler introduced members of the emergency response team.

CalOES Assistant Chief/Coordinator Jeff Adams, Los Angeles County Deputy Chief Robert Harris, and Mammoth Lakes Fire Protection District Fire Chief Ales Tomaier gave an update regarding current emergency response activities.

Tom and Jason Sigler, Eastern Sierra Propane, outlined issues with snow on propane tanks.

Matthew Paruolo, Southern California Edison, outlined public safety issues around their infrastructure.

Councilmember Rea joined the meeting at 4:37 p.m.

Mr. Holler and Parks and Recreation Director Stuart Brown gave an update regarding the current emergency response.

There was discussion among members of Council, Chief Tomaier, and Mr.

Paruolo.

PUBLIC COMMENT:

Stacey Powells Lyster outlined her snow storage and propane tank issues.

Steve Searles spoke about animosity and distrust in the community.

There was discussion among members of Council and staff.

Karen O'Kelley asked about where the Town can truck snow to. Mr. Holler responded.

Moved by Councilmember Chris Bubser
Seconded by Councilmember Sarah Rea

Town Council Minutes
March 22, 2023

Approve $200,000 of matching funds to the Mammoth Mountain Community Foundation for emergency snow removal efforts.

For (5): Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, and Councilmember Amanda Rice
Carried (5 to 0)
The Mayor called a recess at 5:35 p.m. and the Council reconvened at 5:47 p.m.

4.2 Discussion and Direction on Town Council Strategic Priorities and Key Objectives for FY23-24.

Town Manager Daniel C. Holler outlined the information in the staff report, There was discussion among members of Council and staff.

5. CLOSED SESSION
Town Manager Daniel C. Holler noted that Agenda Item 5.1 was not necessary at this time.

At 6:38 p.m. the Mayor announced that the Council would be entering into closed session for items as stated in the agenda.

5.1 Pursuant to Government Code Section 54957, the Council will hold a conference to consider evaluation of a public employee: Town Manager.

5.2 Pursuant to Government Code Section 54957.6.(a), Conference with Labor Negotiators, the Council will meet with its representatives, Town Manager Daniel C. Holler, Administrative Services/Finance Director Rob Patterson, and HR Manager Amanda Pelham, with respect to the following Employee Organizations: Mammoth Lakes General Employees Association, Mammoth Lakes Management Employees Association, and the Mammoth Lakes Public Works Employees Association.

6. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION
The Council reconvened from closed session at 7:53 p.m. and announced that there was no reportable action taken.

Town Council Minutes
March 22, 2023

7. ADJOURNMENT
The Council adjourned the meeting at 7:53 p.m.

Jamie Gray, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Accept the 2022 Annual Planning Report
Council Meeting Date: 4/5/2023
Prepared by: Michael Peterka, Associate Planner; Nolan Bobroff, Senior Planner / Housing Coordinator
Recommended Motion: Accept the 2022 Annual Planning Report.

Summary: California Government Code §65400 (a) requires local agencies to: “Investigate and make recommendations to the legislative body regarding reasonable and practical means for implementing the general plan…so that it will serve as an effective guide for orderly growth and development, preservation and conservation of open-space land and natural resources, and the efficient expenditure of public funds relating to the subjects addressed in the general plan.” In addition, this section requires local agencies to: “Provide an annual report to the legislative body, the Office of Planning and Research, and the Department of Housing and Community Development that includes…the progress in meeting its share of regional housing needs…and local efforts to remove governmental constraints to the maintenance, improvement, and development of housing.”
The attached report was prepared in accordance with the requirements of Government Code §65400 and summarizes the measures and actions associated with the implementation of the Town’s General Plan that took place during the preceding calendar year (i.e., January 1, 2022 – December 31, 2022).

In accordance with the Government Code, the Annual Planning Report and the Annual Housing Element Progress Report (Annual Planning Report - Attachment 1) were submitted to the State Department of Housing and Community Development (HCD) and the Governor’s Office of Planning and Research (OPR) prior to April 1, 2023.

TOWN OF MAMMOTH LAKES

ANNUAL PLANNING REPORT
January 1 – December 31, 2022
Prepared by:

Town of Mammoth Lakes Community and Economic Development Department P.O. Box 1609
Mammoth Lakes, California 93546
(760) 934-3630
[email protected]
Approved by:

Daniel C. Holler
Town Manager
Date: March 30, 2023

INTRODUCTION AND PURPOSE
California Government Code Section 65400(a) requires local planning agencies to:
“Investigate and make recommendations to the legislative body regarding reasonable and practical means for implementing the general plan or element of the general plan, so that it will serve as an effective guide for orderly growth and development, preservation and conservation of open-space land and natural resources, and the efficient expenditure of public funds relating to the subjects addressed in the general plan.” An annual report including the following information is required to be prepared and submitted to the Mammoth Lakes Town Council, Governor’s Office of Planning and Research (OPR), and the CA Department of Housing and Community Development (HCD) each year:

1. The status of the general plan and progress in its implementation;

2. The Town’s progress in meeting its share of the regional housing needs;

3. Local efforts to remove governmental constraints to the maintenance, improvement, and development of housing; and

4. The degree to which the Town’s approved general plan complies with the State General Plan Guidelines and the date of last revision to the general plan.

In addition to the above-listed required information, the Community and Economic Development Department has included additional content in this report that is locally relevant including planning activities, programs, and permits.

The purpose of this report is to inform the Town Council and the community of Mammoth Lakes about the status of implementing the General Plan, housing issues, and development in Mammoth Lakes. The report should be used to identify what necessary adjustments, if any, should be made to further implement the General Plan in the upcoming year.

This report summarizes the planning activities for the Town of Mammoth Lakes from January 1 to December 31, 2022.

TABLE OF CONTENTS
Executive Summary ........................................................................................ 4 2007 General Plan .......................................................................................... 5 State General Plan Guidelines ..................................................................... 5 Key Efforts and Challenges in Implementing the General Plan ......................... 6 Land Use Elements .................................................................................... 7 Land Use Element ........................................................................... 7 Community Design Element .............................................................. 9 Neighborhood and District Character Element .................................... 10 Circulation Element – Mobility Element ...................................................... 10 Open Space Elements ............................................................................. 13 Conservation Elements ............................................................................ 16 Resource Management and Conservation Element .............................. 16 Arts, Culture, Heritage and Natural History Element ........................... 20 Noise Elements ...................................................................................... 20 Noise Element .............................................................................. 20 Community Design Element ............................................................ 20 Safety Element – Public Health and Safety Element ..................................... 21 Economy Element ................................................................................... 21 Housing Element .................................................................................... 23 Regional Housing Needs ............................................................................... 27 Governmental Constraints to Affordable Housing ......................................... 28 Planning Applications ................................................................................... 31 Look Ahead – Major Projects in 2023 ............................................................ 32

ATTACHMENTS

1. 2022 Mammoth Lakes Housing Element Annual Progress Report – HCD Tables

2. Detailed List of Planning Applications

TOWN OF MAMMOTH LAKES

ANNUAL PLANNING REPORT
January 1 – December 31, 2022
2022 Annual Planning Activities Report Page 4 of 32

EXECUTIVE SUMMARY
The Town of Mammoth Lakes 2022 Annual Planning Report was prepared by the Town of Mammoth Lakes Community and Economic Development Department in accordance with California Government Code Section 65400. This report will be submitted to the State Department of Housing and Community Development (HCD) and the Governor’s Office of Planning and Research (OPR) on or before April 1, 2023, and will be presented to the Mammoth Lakes Town Council on April 5, 2023.

This report summarizes the measures and actions associated with the implementation of the Town’s General Plan elements with specific reference to each of the individual elements required by State law. These elements include Land Use, Circulation, Conservation, Open Space, Noise, Safety, and Housing. The Town’s General Plan addresses all the required elements and includes several optional elements that address specialized local objectives and priorities. The organization of the Town’s General Plan elements differ slightly from the State’s standard in how they are titled and organized.

During the 2022 planning period, the Town continued to make progress towards implementation of the General Plan through the completion of long-range planning projects that carried over from 2021, and work on both long-range and current projects that were initiated in 2022.

In mid-2022, the Town Council established updated Council strategic priorities and key objectives for the ensuing 18-month period.1 The strategic priorities build off the 2007 General Plan Vision Statement and are intended to establish and guide staff work programs to further the implementation of that vision. The strategic priorities identified during the workshop formed the basis for strategic investment and allocation of limited time and financial resources during the 2022 planning period. The four primary Strategic Priorities that were adopted, based largely upon the values identified in the 2007 General Plan Community Vision Statement, are:

1. Expand availability and affordability of community housing.

2. Enhance a sustainable recreation economy with partnerships and investment.

3. Investment in infrastructure improvements and maintenance.

4. Implementation of enhanced and required municipal services.

Accompanying the four strategic priorities are focused objectives that could feasibly be accomplished within the projected 18-month period. Accomplishments for the 2022 planning year are discussed throughout this report.
1 Prior ‘Strategic Priority and Key Objective Statements’ were approved by the Town Council in 2014, 2016, 2018, and 2021.

TOWN OF MAMMOTH LAKES

ANNUAL PLANNING REPORT
January 1 – December 31, 2022
2022 Annual Planning Activities Report Page 5 of 32
2007 GENERAL PLAN
State General Plan Guidelines
The Town of Mammoth Lakes General Plan was last comprehensively updated in 2007, and includes ten elements that guide development, conservation, and land uses within the Town. The elements of the General Plan encompass the seven elements required by State law, as well as several optional elements adopted by the Town to address issues of local importance and concern. The ten elements of the Town's General Plan are:
• Economy
• Arts, Culture, Heritage and Natural History
• Community Design
• Neighborhood and District Character
• Land Use
• Mobility
• Parks, Open Space and Recreation
• Resource Management and Conservation
• Public Health and Safety
• Housing
The 2007 Town of Mammoth Lakes General Plan did not include updates to the Housing, Parks and Recreation, or Noise Elements. The status of those elements are described below:
• The Parks and Recreation Master Plan (PRMP) was comprehensively updated in 2012, thereby replacing the previous 1990 Parks and Recreation Element. • The Mobility Element was comprehensively updated in 2016, thereby replacing the 2007 Mobility Element.
• The Housing Element is comprehensively updated on a schedule established by the State and the following updates have occurred since 2007 covering the specified planning periods:
o 2007-2014 Housing Element (GPA 10-002)
o 2014-2019 Housing Element (GPA 13-002)
o 2014-2019 Housing Element Amendment (GPA 15-001)
o 2019-2027 Housing Element (GPA 19-001)
• The Public Health and Safety Element was comprehensively updated in 2019 to address wildfire hazards and incorporate climate adaptation strategies. • The Noise Element (1997) is still in effect and will be updated when feasible.

In addition to the above comprehensive updates, the Town Council has made several policy decisions regarding implementation and resulting in minor amendments to the General Plan. These include the 2009 PAOT/PIEC Policy, the 2014 Zoning Code Update, the 2014 elimination of the CBIZ Policy, and the 2016 updates to the General Plan and Zoning Code to implement a floor area ratio (FAR) standard and update the General Plan Mobility Element. A General Plan Amendment was approved in 2017 to increase the allowed uses in the Institutional Public (IP) land use designation, requiring changes to the Land Use Element and the Buildout Table. The purpose of the amendment was to

TOWN OF MAMMOTH LAKES

ANNUAL PLANNING REPORT
January 1 – December 31, 2022
2022 Annual Planning Activities Report Page 6 of 32
allow for a wider range of housing uses to support the allowed institutional uses (e.g., schools, college, hospital, government agencies, etc.) and to allow for the proposed Mammoth Arts and Cultural Center and Wounded Warrior Center projects to be located on properties owned by Mammoth Lakes Foundation, which are located on College Parkway within the IP zoning designation.

A summary of all the General Plan Amendments that have been approved since 2007 is available here: https://www.townofmammothlakes.ca.gov/DocumentCenter/View/9571.

Key Efforts and Challenges in Implementing the General Plan The following key efforts were accomplished in 2022 to implement the General Plan:
• Town Council allocated approximately $14M in 2021-2022 towards various workforce housing programs and projects, including the Parcel, small-site development (e.g., 60 Joaquin PUD), the Bridge Program, and partnership projects with MLH (e.g., Access Apartments, Homekey hotel conversion). • Construction began on Phase 1 of The Parcel in 2022. Phase 1 will consist of 81 units (80 affordable, 1 manager) of housing, childcare space for up to 34 children, community space, and a 0.8-acre park. Units are expected to be available for occupancy in fall 2023.
• Town staff continued to partner with Mammoth Lakes Housing (MLH) on the Bridge Program with the goal of increasing the number of affordable units within the Town through the acquisition of existing market-rate units that are then resold at a reduced affordable price (focus is on missing-middle income households [120%- 150% AMI]). Six (6) units have been acquired since November 2021 and four (4) units have been resold to income eligible households with a deed-restriction in place.
• Work on the Mammoth Disposal Transfer Station Expansion project continued in 2022. This project will allow for a large volume transfer station and relocation of the recycling center. The transfer station expansion is necessary to accommodate the closure of the Benton Crossing Landfill, and the need to transfer all locally generated solid waste onto lang-haul trucks that will be transported to a landfill outside of the region. The project will be completed in 2023. • Work continued on the Main Lodge Redevelopment project which encompasses a complete redevelopment of all of the Main Lodge ski area facilities. This is anticipated to be a multi-year process. Work completed in 2022 focused on the environmental review (CEQA and NEPA) and drafting of the Specific Plan. • The Community Recreation Center project continued. Crews continued to build out the Sprung components and operating amenities as well as paving the parking lot.

The project will be completed in 2023.
• Master planning of the Mammoth Lakes Foundation (MLF) property began in 2022.

Land uses included in the initial concept plan for the site includes a dog park, childcare facility, performing arts center, parking, housing, and snow storage.

The primary challenges encountered while furthering the goals of the General Plan include:
• Competing, necessary, and unanticipated priorities, as well as State mandates influence staff time spent on approved work programs, and do not always directly

TOWN OF MAMMOTH LAKES

ANNUAL PLANNING REPORT
January 1 – December 31, 2022
2022 Annual Planning Activities Report Page 7 of 32
align with the General Plan Implementation Program items that are typically used to gauge progress towards implementing the General Plan. Funding limitations also make it necessary to prioritize specific projects and objectives for Town work programs.

Land Use Elements
Three elements in the 2007 General Plan address land use. These elements are Land Use, Community Design, and Neighborhood and District Character.

Land Use Element
The Land Use Element states: “An overarching principle of the community is to maintain the town’s compact urban form, protect natural and outdoor recreation resources, and prevent sprawl.”
Zoning Code Updates
The Town’s Zoning Ordinance is consistent with the Land Use Element of the General Plan and it is implemented through the day-to-day application of the Zoning Ordinance. The Town’s most recent comprehensive Zoning Code Update (ZCU) was adopted in 2014.

Since that time, numerous Zoning Code Amendments have been processed. In 2022, the following Zoning Code Amendment was worked on and adopted:
• ZCA 21-001 – Senate Bill 9: This amendment implemented Senate Bill 9 which requires all local agencies to consider certain proposed two-unit projects and lot splits ministerially thereby resulting in residential property owners to split a singlefamily lot into two lots and place up to two units on each resulting lot. ZCA 21- 001 was adopted by the Town Council in January 2022.

The Parcel
Land Use Element Goal L.2 directs the Town to “Substantially increase housing supply available to the workforce.” Action Item L.2.C.1 directs Town staff to develop a workforce housing strategy. Town Council adopted a Strategic Priority in December 2018, directing staff to focus work programs to “expand availability and affordability of community housing.”
The purchase of the “Shady Rest” parcel was determined to be a near-term action strategy in the 2017 Mammoth Lakes Community Housing Action Plan (CHAP). In an effort to implement the Community Housing Action Plan and facilitate the development of workforce housing as directed in General Plan Land Use Policy L.2.C, the Town purchased the +/- 25 acre “Shady Rest” parcel and escrow closed on the property in March 2018. The CHAP defined a near-term action strategy to pursue a community process of master planning the “Shady Rest” parcel (now referred to as The Parcel). In December 2019, Town Council accepted the Preferred Conceptual Land Use Plan that proposed up to 450 affordable workforce housing units. In January 2021, the Parcel Master Plan was approved by the Town Council, which established the regulatory framework for the build-out of the 25-acre site as an affordable housing development with up to 580 workforce housing units. Following the adoption of the Master Plan, a use permit authorizing double the site’s base density (allows up to 580 units) pursuant to the Town’s density bonus provisions and the Phase 1 design review entitlement were approved in February 2021. Tree removal and rough grading began in fall 2021.

TOWN OF MAMMOTH LAKES

ANNUAL PLANNING REPORT
January 1 – December 31, 2022
2022 Annual Planning Activities Report Page 8 of 32
The Parcel Phase 1 building permit was issued in 2022 with construction beginning shortly after. The year’s work culminated in the placement of approximately 100 prefabricated building modules on the 2nd floor podium of the two buildings. The buildings were then weatherproofed to allow for ongoing interior construction of utilities and finishes throughout the winter months. Further site work, including installation of dry utilities, road, and sidewalks will continue in the spring of 2023. Phase 1 (aka “The Sawyer”) incudes 81 apartment units within 2 buildings, with affordability levels ranging from 30%- 80% AMI and a variety of unit sizes between studio and 3 bedrooms, as well as a community space, childcare facility, and a public park. Units are expected to be available for occupancy in fall 2023.

The Design Review for the Parcel Phase 2 was approved in July 2022. Phase 2 is proposed to be constructed and financed in two phases, Phase 2.1 will consist of 72 units and Phase

2.2 will consist of 76 units, for a total of 148 units. The developer continues to pursue federal and state grant funding for Phase 2 and the subsequent phases of the Parcel.

Main Lodge Redevelopment
Following the completion of the land exchange with the USFS in 2020, Mammoth Mountain Ski Area (MMSA) began the planning process for the future redevelopment of the Main Lodge property. After a concept review took place in 2021, preparation of the required environmental documents (CEQA and NEPA) began in 2022. The Draft Environmental Impact Report (EIR)/Environmental Impact Statement (EIS) is anticipated to be released in late 2023, with the final EIR/EIS completed in mid-2024. In September 2022, the applicant submitted a specific plan application (DZA 22-001, GPA 22-001) for the project.

Other Large Planning Projects Submitted or Completed in 2022 • Sierra Nevada Redevelopment, Phase 1 (164, 202, and 248 Old Mammoth Road):

Rehabilitation of the existing Sierra Nevada Lodge and the addition of 30 resort cabin units. The project also included an Alternate Housing Mitigation Plan (AHMP) to allow the project to satisfy its affordable housing mitigation requirements by converting an existing portion of the hotel into three affordable units with seven bedrooms that will be restricted to employees of the hotel making 80% or below AMI. The project required an amendment to the Clearwater Specific Plan (CSP) to allow the interim development of the site to occur while still preserving the allowances granted to the larger Old Mammoth Place project. Entitlement submitted in November 2021 and approved in February 2022; Construction began in summer 2022
• Limelight Hotel (Corner of Canyon Blvd and Lake Mary Rd): 151-room hotel and 15 for-sale residential units. Concept Review submitted in November 2020 followed by entitlement application in February 2022; Approved in May 2022; Construction began in summer 2022
• Residence Inn by Marriott (150 and 94 Berner Street): 101-room branded hotel within the North Village Specific Plan area. Submitted in September 2021 and approved in April 2022
• Villas III (101 Callahan Way): 33-unit planned unit development within the Lodestar at Mammoth Master Plan area. Submitted in February 2021 and approved in May 2022
Community Indicators Report

TOWN OF MAMMOTH LAKES

ANNUAL PLANNING REPORT
January 1 – December 31, 2022
2022 Annual Planning Activities Report Page 9 of 32
Land Use Element Action Item L.1.A.2 directs the Town to prepare an annual Community Indicators Report to monitor the pace of growth and to plan for changing conditions. The Community Indicators Report format was developed in 2013 with the assistance of the Planning and Economic Development Commission and various stakeholders in the community. The purpose of the report is to educate residents, inform planning and other public resource allocation decisions, and attract new private capital to the community.

The report ties on-the-ground actions to previous visioning, planning, and high-level policies. The Town’s Planning staff prepared a Community Indicators Report for the 2021 calendar year, which was accepted by Town Council in August 2022. The 2022 Community Indicators Report will be presented to Town Council in August 2023.

Urban Growth Boundary
Land Use Goal L.6 directs the Town to maintain its Urban Growth Boundary (UGB) to ensure a compact urban form, prevent sprawl, protect natural and outdoor recreational resources, and monitor development in terms of build-out in the General Plan. In Accordance with General Plan Land Use Policy L.6.E, the Town continues to monitor and coordinate with Mammoth Mountain Ski Area (MMSA) regarding its Land Exchange with the U.S. Forest Service which was completed in March 2020.

Community Design Element
The Community Design Element states: “Our community is set within the forest; trees and the natural landscape are prominent and create a sense of scale and strong aesthetic.” The intent statement for this element states that Mammoth Lakes will develop as a village in the trees, and that development will be planned to visually connect with the natural surroundings by accentuating existing Jeffrey pine forest and manzanita/sage scrub and meadows. The Community Design Element also provides direction for the creation of public spaces and improvements to streetscapes.

Policy C.2.B. of the Community Design Element directs the Town to maximize opportunities for public spaces that support community interaction, including performance and arts spaces, and child activity centers through public-private partnerships.

One of the four Town Council Strategic Priorities that apply to the 2022 reporting period includes “Enhance a sustainable recreation economy with partnerships and investment.” A specific objective identified under this priority includes direction to fund construction of the multi-use recreational facility (year-round recreation center) and to define the site, plans and phasing for the project.

In 2022, work continued on the Community Recreation Center (CRC) at Mammoth Creek Park West. The CRC will be a Sprung Performance Arena containing an Olympic size ice rink in the winter and the 20,000 square foot Mammoth RecZone sport court in the summer. The CRC will be the major recreation amenity at Mammoth Creek Park West that will also include a natural play area, 7,700 square foot inclusive playground, and a new mobility hub with parking for up to 118 vehicles along with electric vehicle charging stations and access to the Town’s trail and transit systems. During 2022, crews continued to build out the Sprung components and operating amenities as well as paving the parking lot. The project will be completed in 2023.

Goal C.3. of the Community Design Element calls for the Town to provide safe and

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January 1 – December 31, 2022
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attractive public spaces, including sidewalks, trails, parks and streets. To implement the policies and actions of this Element, the Town continues to work on projects that will create significant public spaces and incorporates the oversight of an Advisory Design Panel (ADP) and/or Planning and Economic Development Commission (PEDC) Design Committee to review site design, building massing and architecture of proposed development projects. In 2022, the PEDC Design Committee met six (6) times and reviewed twelve (12) projects. The ADP met three (3) times to review three (3) projects.

Neighborhood and District Character Element
The Neighborhood and District Character Element states: “To enhance the unique character of Mammoth Lakes, development of individual sites and districts must be carefully planned…the community’s overall mix and composition of land uses, housing, employment, lodging and amenities should be considered in the planning of each district.” In 2022, the Town continued to apply the Town wide Neighborhood District Planning document, which integrates all the neighborhood district plans into a single comprehensive document. The Town wide document continues to facilitate the overall planning and implementation of specific policies and actions contained in the individual district plans. The comprehensive 2014 Zoning Code Update codified the recommendations of the Neighborhood District Plans into development and land use standards to facilitate implementation.

Circulation Element – Mobility Element
An update to the Mobility Element of the 2007 General Plan was adopted by Town Council in December 2016. The intent statement for the Element states, “The Mobility Element establishes the Town’s goals, policies, and actions necessary to achieve a progressive and comprehensive multi-modal transportation system that serves the needs of residents, employees, and visitors in a way that is connected, accessible and safe.” Public Works projects underway in 2022 that implement the Mobility Element are described below.

The Public Works and Engineering Work program for 2022 aligned with the Town Council Strategic Priority directing new investment in capital infrastructure, improvements, and maintenance. The Council’s objectives included the following:
• Invest in pavement rehabilitation, replacement, and expansion (roads, MUPs, sidewalks, and parks). At a minimum, complete MUP rehabilitation and prepare for the next road rehabilitation project.
• Implement the Airport Capital Improvement Program (ACIP) with near term projects under construction (airport ramp, safety elements, and pavement improvements).
• Focused implementation of the CIP that supports facilities to advance approved/accepted Town Plans with projects and to define “all-in” costs for complete projects.

Mobility Hub Study
The Mobility Hub Study was completed in 2022. The project is an SB1 funded Sustainable Transportation Planning Grant Program that was awarded to the Town by Caltrans in 2018. Using the baseline data collected during Phase 1 of the Mobility Hub Study work

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program, as well as information from the public outreach conducted in the summer/fall of 2021, the Final Draft Mobility Hub Study was received and filed on April 2, 2022. The Final Study considers the unique mobility needs of the Town to identify mobility hub locations and amenities, the process to implement a mobility hub program, and potential funding sources. The Study identifies eight mobility hub locations and two pilot project program locations. Site design and amenities for these two pilot project sites were shaped by the baseline mobility hub data and the 2021 community outreach process.

A Mobility Hub was added to the existing Community Recreation Center contract. The work includes a 100+ space parking lot with EV charging, drop off areas, access to nearby sidewalks and MUPs, and a bus shelter and pull-out adjacent to the CRC site along Old Mammoth Road.

Streets
The Town continued to perform annual maintenance on Old Mammoth Road through the Old Mammoth Road Benefit Assessment District. Work includes the replacement of curb and gutter, sidewalk panel replacements, and landscaping cleanup adjacent to Old Mammoth Road.

During the summer of 2022 Pacific West Builders began work on the connector streets to the Parcel affordable housing project. The new Inyo Street and an extension of Tavern Road will converge in the center of The Parcel and support the 81 units under construction and future phases of the project. This work is being managed by Pacific West Builders and funded by an Infill Infrastructure Grant awarded to the Town and Pacific. Work is expected to be completed in 2023.

Three street project contracts were awarded in 2022.
o Chaparral Road Extension – The project consists of the construction of a new complete street on a “greenfield” forested site, including installation underground utilities, curb and gutter, sidewalk, multi-use path, bus shelters, street lighting, landscaping, signage and striping. This will support the Parcel.
o Laurel Mountain – The project includes construction of new sidewalk, curb and gutter, storm drain, sewer, street lighting, RRFB pedestrian beacon, and reconstruction of existing pavement on Laurel Mountain Road between Main Street/CA Hwy 203 and Sierra Nevada Road.
o Bluffs Slurry Seal – The project included a resurfacing of Pine St, Fir St, Benz Way and Le Verne St to extend the life and enhance the quality of the existing asphalt pavement. This project was bid, awarded, and constructed in 2022. Funding for this project came from the Bluffs Benefit Assessment District.

Additionally, work was completed on the Local Road and MUP Rehab Project. The project included asphalt pavement reconstruction and rehabilitation on a variety of roads and multi-use paths throughout Town. The work included removal of concrete gutter and existing pavement via grinding or cold planing, pulverization of asphalt and road base, re-compaction of base course, crack sealing, installation of geosynthetic fabric crack treatment, placement of new hot mix asphalt, striping, installation of detectable warning pavers, and associated traffic control and erosion control. Work was completed on the Mammoth Creek MUP and MUPs along Meridian Blvd and SR203. Road rehabilitation work included Sherwin St, Majestic Pines Dr, Monterey Pine Rd, Red Fir Rd and Mountain Blvd.

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The Town held meetings with the California Department of Transportation (Caltrans – District 9) and works jointly with Mono County to provide staff services to the Mono County Local Transportation Commission (LTC).

The Town road crew provided stop gap and seasonal maintenance of the Town’s streets, signs, and drainage systems. This included restriping all the Town’s streets, replacement of damaged signs, and clearing the Town’s culverts and dry wells. Additionally, the Town continued replacing all street name signs with MUTCD compliant signs.

Pedestrian Facilities and Trails
Trails accomplishments for the summer of 2022 included the deployment of the Host Program staff to key public access nodes, construction of 1.5 new miles of trail in the Lakes Basin, Trail Days volunteer opportunities, new signage, tree removal, and public communications.

Reds Meadow
The project plans for the Reds Meadow Road project have been finalized. The project was put out to bid in late 2022 and awarded in January 2023. Work will begin summer 2023 and will take two seasons to complete.

Air Service
Advanced Airlines provided flights from Mammoth Yosemite Airport (MMH) to Burbank (BUR), Carlsbad (CLD), and Hawthorne (HHR) during winter months and CLD and HHR during summer months. United Airlines also continued commercial service to Bishop.

Mammoth Yosemite Airport also supported firefighting, emergency response, snow removal, and general aviation.

During 2022, the Security Gates and Terminal Area Fencing project, which began in 2021, was completed. The project included construction of a new 8-foot-tall chain link fence along a portion of the north side of the airport, with two single cantilever gates for vehicles, one pedestrian gate, and a new security camera system.

The Town put out to bid and awarded a project to relocate and upgrade the Automated Weather Observation System (AWOS) at the airport in preparation for the Aircraft Rescue and Firefighting (ARFF)/Snow Removal Equipment Building project. The AWOS Relocation and Upgrade project will begin construction in 2023. The airport also received a grant for the design of the ARFF/Snow Removal Equipment Building.

Staff continued to work with the Federal Aviation Administration (FAA) and consultants to complete the Airport Layout Plan (ALP) Update. The ALP update will be completed in early 2023. Staff continues to work with Inyo County, Mono County, Eastern Sierra Council of Governments, Caltrans, and the FAA on enhancing regional air service and transportation.

Public Transit
The Town continues to contract with Eastern Sierra Transit Authority (ESTA) to provide community transit services, which are funded with committed Transient Occupancy Tax revenues and dedicated transit funding. These services provide over 15,000 service hours annually.

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Open Space Elements
Two elements in the 2007 General Plan address open space. These elements are Parks, Open Space and Recreation, and Resource Management and Conservation. The Parks, Open Space and Recreation Element states: “Parks, open space, and our recreational opportunities in Mammoth Lakes are critical to our residents and to the success of our tourism-based economy.”
Adopted by Town Council in February 2012, the Parks and Recreation Master Plan (PRMP) assists in implementing the Parks and Recreation element and guides the development and improvement of a system of parks and recreation facilities to serve the recreational needs of Mammoth Lakes’ residents and visitors. As stated in the PRMP, the parks and recreation vision is to “provide multi-purpose, year-round, indoor and outdoor recreation opportunities accessible to all residents and visitors.” The fundamental purpose of the Parks and Recreation Department is to deliver residents and visitors with high-quality recreation facilities and diverse programming that promotes excitement, individual expression, exploration, pleasure, challenge and accomplishment that can lead to an improved quality of life. By providing opportunities for these interactions and connections to occur, the department is directly contributing to the development of strong families, social equity, an enriched quality of life and most importantly, a healthy and vibrant community.

Parks and Recreation Strategic Workplan
Accepted by the Recreation Commission in December 2022, the annual workplan was developed to strategically guide the department and Recreation Commission in fulfilling the shared vision and mission for community recreation. The strategies for 2023 are aligned with the Town Council 18-Month Strategic Priorities and the Parks and Recreation Master Plan.

The four core strategies and goals that were accepted by the Recreation Commission are as follows:

1. Maintain and Enhance the Town’s Recreation Infrastructure a. Open and operate the Community Recreation Center (CRC), which consists of LA Kings Ice at Mammoth Lakes and the Mammoth RecZone. b. Lead and support efforts to provide multi-purpose, year-round, indoor and outdoor recreation amenities in Mammoth Lakes. CIP projects include:

Community Dog Park, Park at the Parcel, MACC/Edison Theatre, Outdoor courts (tennis/pickleball), Bike Park/pump track, Bouldering Park, and Mammoth Creek Park West play area.
c. Enhance recreation infrastructure to improve user safety, operations, and overall guest experience through: (1) Maintenance Best and NEXT practices, (2) Deferred Maintenance Program, (3) Amenities Enhancement Program.

2. Deliver High-Quality, Innovative and Affordable Recreation Programming a. Create and deliver scalable, sustainable and DEI Core Community Programs aligned with the resource capacity and capabilities of the Department.

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b. Core Program Areas: (1) Youth/Teen camps and programs, (2) Adult activities, (3) CRC programs, (4) Facility operations/maintenance, (5) Community events.
c. Provide enhanced recreation programming by partnering with local organizations, fund local non-profit youth sporting groups (YSF), hire skilled instructors, or contract with recreation entities.

3. Strengthen Organizational Systems, Structures and Operations a. Realign the Department’s organizational structure to further the growth, quality, and efficient delivery of the Core Program Areas. b. Continually improve the delivery of Core Program Areas by constantly measuring performance, utilize a data-driven approach, and implement a NEW community recreation management platform: (1) Recreation and Facility Satisfaction Survey, (2) DaySmart Recreation, (3) PlayCore Data Services Lab.
c. Implement a Communication Plan that effectively and in a cost-effective manner, disseminates inclusive information and encourages participation in the Core Program Areas: (1) New Parks and Recreation Department website, (2) Recreation This Week newsletter, (3) social media, (4) Brochures, flyers, and print ads.

4. Build Capacity, Teamwork and Recruit & Retain the Best a. Build capacity by aligning positions (responsibilities) and desired outcomes with professional, prepared, and passionate people through: (1) Workforce Development, (2) Professional Development, (3) Education and Networking, (4) Customer Service Training.
b. Build a high-performing Team by integrating the 5 C’s into daily operations to achieve extraordinary results: (1) Communicate, (2) Connect, (3) Collaborate, (4) Commit, and (5) Celebrate!
c. Strategically recruit, retain and recognize our employees: (1) Recruitment Plan, (2) Recognition Plan.

Recreation Programming
Parks and Recreation provide essential services and infrastructure critical for the physical and mental well-being and resilience of our community. It is well documented that having access to quality parks and recreation services improves physical and mental health, reduces crime and violence, increases access to healthy foods, drives community connection and boosts economic activity. It is the mission of the Parks and Recreation Department to provide multi-purpose, year-round, indoor and outdoor recreation opportunities accessible to all residents and visitors.

Although the continued COVID-19 pandemic restricted programming early in the year, the department returned to regular pre-COVID-19 programming by Spring 2022. Our popular summer camps were enjoyed by over 500 children, with a host of new products on offer: 5 Day Climbing Camps, TK-1st Grade Bike Camp, Sports Camp, Counselor in Training Camp, Park ‘n’ Play Camp, Winter Camp, 2nd-5th Grade Mountain Bike Camp, Nature Camp, Photography Camp, Adventures in Art Camp, Crafters Art Camp, and Backpacking Camp. New after-school programming included Gymnastics, Spring Bike Squad, Fall Skate Squad, and Cooking Classes.