Agenda packet — Mammoth Lakes City Council, April 26, 2023

Town Council Special Meeting Agenda

Wednesday, April 26, 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 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 atwww.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
Join from a PC, Mac, iPad, iPhone, or Android device:

Please type in or cut and paste in this URL to join. https://monocounty.zoom.us/s/92958002088 Or join by phone:

Dial (for higher quality, dial a number based on your current location):

US: +1 669 900 6833 or +1 253 215 8782 or +1 346 248 7799 or +1 301 715 8592 or +1 312 626 6799 or +1 646 876 9923
Webinar ID: 929 5800 2088
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

2. PLEDGE OF ALLEGIANCE

3. INTERVIEWS

3.1 The Town Council will interview the applicants for the Building Advisory Committee/Board of Appeals vacancy.
4:10 p.m. Jennifer Kreitz
4:20 p.m. Daniel Polis

4. 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.

5. POLICY MATTERS

5.1 Appoint an applicant to serve as a member of the Building Advisory Committee/Board of Appeals, with a term expiring on April 1, 2024.

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

5.3 Resolution of Intention to Renew the Mammoth Lakes Tourism Improvement District.

6. CLOSED SESSION

6.1 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, Community and Economic Development
Director Sandra Moberly, 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.

7. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION

8. ADJOURNMENT
The Town Council will adjourn to a regular meeting to be held on Wednesday, May 3, 2023 at 4:00 p.m.

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Mammoth Lakes Town Council
Agenda Action Sheet
Title: Appoint an applicant to serve as a member of the Building Advisory Committee/Board of Appeals, with a term expiring on April 1, 2024.

Council Meeting Date: 4/26/2023
Prepared by: Jamie Gray, Town Clerk
Recommended Motion: Appoint an applicant to serve as a member of the Building Advisory Committee/Board of Appeals, with a term expiring on April 1, 2024.

Summary: One term of office became vacant on the Building Advisory Committee/Board of Appeals due to the resignation of Dan Polis. The term of appointment expires on April 1, 2024.

Two applications were received. The applicants are Jennifer Kreitz and Dan Polis. The applications are attached. The applicants were interviewed earlier in the meeting today.

The Town Municipal Code states that all appointments to commissions and committees shall be made by the Town Council. It does not state the manner in which this is to be accomplished.

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Mammoth Lakes Town Council
Agenda Action Sheet
Title: Council Update and Direction on Management and Response to Extreme Weather Declared Emergency.

Council Meeting Date: 4/26/2023
Prepared by: Daniel C. Holler, Town Manager
Recommended Motion: Council may provide comment and direction on staff updates on emergency response, recovery and other actions related to the Extreme Weather Declared Emergency.

Summary:

Staff are continuing to coordinate efforts in assisting displaced households with temporary housing. The MMCF program is winding down. Town staff continues to work with owners (HOAs, Property Managers, tenants, etc.) on buildings that were inspected and red/yellow/green tagged through the storm event. We are seeing some buildings approved for occupancy, inspection reports with recommended corrective actions are slowly being received, and repair work is moving forward. We are still expecting a substantial number of building permits to come in over the next several weeks as the snow continues to melt, and owners can assess damages and pursue means to have it repaired. The process of setting up a local assistance center through FEMA and CalOES is continuing. At the time of preparing this report, we were still waiting to be included in the FEMA Major Disaster Declaration. This action is needed for additional financial assistance. The initial damage assessment of public facilities by FEMA was conducted on April 13th and the initial damage assessment of private damage was conducted on April 19th. Additional information will be provided as part of the staff update. Staff will continue to collect damage information over the next several weeks that will be provided to FEMA for potential repair reimbursements. Public Works staff are addressing some of the road damage and the larger contract for services is anticipated to be initiated with work beginning the week of April 24th. The need for this emergency road repair work contract continues to be a necessity. We are meeting with County staff on planning for flooding issues with spring runoff. Staff has also initiated work on an “After Action Report.” This will provide the basis for follow up briefings for Council and agencies. Due to the ongoing nature of this emergency, response and recovery this may not be completed until late May.

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1 TOWN COUNCIL STAFF REPORT
Title: Resolution of Intention to Renew the Mammoth Lakes Tourism Improvement District.

Meeting Date: April 26, 2023
Prepared by: Daniel C. Holler, Town Manager
RECOMMENDATION:

Adopt the Resolution declaring its intention to renew the Mammoth Lakes Tourism Business Improvement District (MLTBID) and fixing the time and place of a public meeting and a public hearing thereon and giving notice thereof.

BACKGROUND:

The MLTBID is a benefit assessment district proposed to continue a revenue source to help fund sales, marketing, media relations and communications programs, and air service marketing and subsidy programs for Mammoth Lakes tourism businesses. This approach has been used successfully in other destination areas throughout the State to improve tourism and drive additional room nights to assessed tourism businesses. The renewed MLTBID includes all tourism businesses, existing and in the future, located within the boundaries of the Town of Mammoth Lakes, as shown on the map included in the attached draft Management Distirct Plan. As used herein, the term “tourism business(es)” includes all tourism businesses: lodging businesses, restaurants, retail businesses, golf courses, and ski resorts.

Tourism business owners decided to pursue renewal of the MLTBID in order to continue a revenue source devoted to marketing Mammoth Lakes as a tourist, meeting and event destination. If renewed, the MLTBID would generate approximately $6,668,250 on an annual basis for promotion of travel and tourism and support for Air Service specific to benefit the assessed businesses in Mammoth Lakes.

ANALYSIS:

TOURISM BUSINESS IMPROVEMENT DISTRICTS
Tourism Business Improvement Districts (TBIDs) utilize the efficiencies of private sector operation in the market-based promotion of tourism. These special assessment districts allow tourism business owners to organize their efforts to increase tourism. Tourism business owners within the TBID fund the TBID, and those funds are used to provide services that are desired by and benefit the tourism businesses within the TBID.

TBID benefits:
 Funds cannot be diverted for other government programs.  They are customized to fit the needs of each destination.

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2  They allow for a wide range of services including destination marketing, tourism promotion, and sales lead generation.
 They are designed, created, and governed by those who will pay the assessment.  They provide a stable funding source for tourism promotion.

In California, TBIDs are primarily formed pursuant to the Property and Business Improvement District Law of 1994 (94 Law). This law allows for the creation of a special benefit assessment district to raise funds within a specific geographic area. The key difference between TBIDs and other special benefit assessment districts is that funds raised are returned to the private non-profit corporation governing the TBID.

MANAGEMENT DISTRICT PLAN
The Management District Plan (Attachment 1) includes the proposed boundary of the MLTBID, a service plan and budget and a proposed means of governance. The MLTBID will include all tourism businesses, existing and in the future, located within the boundaries of the Town of Mammoth Lakes, as shown on the map included in the Plan. The District includes all of the Town’s municipal boundary, which includes the Mammoth Yosemite Airport.

The renewed MLTBID is proposed to have a ten (10) year term, beginning September 1, 2023 through August 31, 2033. The assessment will be implemented beginning September 1, 2023. Once per year beginning on the anniversary of MLTBID renewal there is a thirty (30) day period in which tourism business owners paying fifty percent (50%) or more of the assessment may protest and begin proceedings to terminate the MLTBID.

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 details on benefits can be found in the Management District Plan.

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 the Management District Plan. Assessment rates are:

Business Type Annual Assessment Rate
Lodging 1% 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

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3 *Only applicable upon submission and approval of an appeal.

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. The Town shall be paid a fee equal to 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.

MLTBID RENEWAL PROCESS
April 26, 2023 RESOLUTION OF INTENTION HEARING
Upon the submission of a written petition, signed by the tourism business owners in the renewed MLTBID who will pay more than fifty percent (50%) of the assessments proposed to be levied, the Town Council may initiate proceedings to renew a district by the adoption of a resolution expressing its intention to renew the MLTBID.

Petition Status: Petitions in favor of MLTBID renewal were submitted by over 50% of the total MLTBID assessment. This majority petition allows the Town Council to initiate proceedings for MLTBID renewal at the April 26, 2023 meeting.

No later than
April 29, 2023 NOTICE
The 94 Law requires the Town to mail written notice to the owners of all tourism businesses proposed to be within the MLTBID. Mailing the notice begins a mandatory forty-five (45) day period in which owners may protest MLTBID renewal.

May 17, 2023 PUBLIC MEETING AND INTRODUCTION/FIRST READING OF

ORDINANCE
Allow public testimony on the renewal of the MLTBID and levy of assessments. No Town Council action required.

At the public meeting, the Town Council shall introduce and conduct the first reading of the ordinance renewing the MLTBID and levying the assessment.

June 14, 2023 FINAL PUBLIC HEARING AND SECOND READING/ADOPTION

OF THE ORDINANCE
If written protests are received from the owners of tourism businesses in the renewed MLTBID which will pay more than fifty percent (50%) of the assessments proposed to be levied and protests are not withdrawn so as to

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4 reduce the protests to less than fifty percent (50%), no further proceedings to levy the proposed assessment against such tourism businesses shall be taken for a period of one (1) year from the date of the finding of a majority protest by the Town Council.

If the Town Council, following the public hearing, decides to establish the renewed MLTBID, the Town Council shall adopt a resolution of formation. The Council may approve the renewed MLTBID as presented or amend the proposed District Management Plan.

Following a successful public hearing and first reading of the ordinance, the Town Council shall convene to hold a second reading of the ordinance renewing the MLTBID and levying the assessment. Upon successful passage of the ordinance, the MLTBID shall be renewed, and the ordinance shall go into effect thirty (30) days after successful passage of the ordinance.

FISCAL IMPACT
None immediately. The Town will receive a fee of two percent (2%) of the amount collected to cover its costs of collection, administration, and costs incurred in pursuing payment of delinquent assessments. Because the MLTBID programs are intended to increase visitation to the Town, there may be an increase in transient occupancy tax and sales tax collections. If the MLTBID is not renewed the fees to the Town will not be collected. Funding for MLTBID programs will not be funded, most notably will be the loss of air service and a substantial overall reduction in marketing and promotion activities.

SUMMMARY
The notice of intention to renew the MLTBID is the first step in the renewal process. As noted above there will be additional public meetings on the renewal. The Council will have a formal opportunity after the public hearing, public testimony and review of any additional information provided to adopt as presented, to modify and adopt the renewal, or to not proceed with the renewal of the MLTBID. Staff is recommending the proposed resolution of intention to renew the MLTBID be adopted.

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RESOLUTION NO. 2023 - ____

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF

MAMMOTH LAKES, STATE OF CALIFORNIA, DECLARING ITS

INTENTION TO RENEW THE MAMMOTH LAKES TOURISM

BUSINESS IMPROVEMENT DISTRICT (MLTBID) AND FIXING THE

TIME AND PLACE OF A PUBLIC MEETING AND A PUBLIC HEARING

THEREON AND GIVING NOTICE THEREOF
WHEREAS, the Town of Mammoth Lakes created the MLTBID in 2013 for a five (5) year term by Resolution No. 13-61; and
WHEREAS, the MLTBID was subsequently renewed for another five (5) year term by Resolution No. 18-37 which ends on August 31, 2023; and WHEREAS, the Property and Business Improvement Law of 1994, Streets and Highways Code § 36600 et seq., authorizes the Town to renew business improvement districts for the purposes of promoting tourism; and
WHEREAS, Mammoth Lakes Tourism, tourism business owners, and representatives from the Town of Mammoth Lakes have met to consider the renewal of the MLTBID; and WHEREAS, Mammoth Lakes Tourism has drafted a Management District Plan (Plan) which sets forth the proposed boundary of the MLTBID (Exhibit A), a service plan and budget, and a proposed means of governance; and
WHEREAS, tourism businesses who will pay more than fifty percent (50%) of the assessment under the MLTBID have petitioned the Town Council to renew the MLTBID.

NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL THAT:

1. The recitals set forth herein are true and correct.

2. The Town Council finds that tourism businesses that will pay more than fifty percent (50%) of the assessment proposed in the Plan have signed and submitted petitions in support of the renewal of the MLTBID. The Town Council accepts the petitions and adopts this Resolution of Intention to renew the MLTBID and to levy an assessment on certain tourism businesses within the MLTBID boundaries in accordance with the Property and Business Improvement District Law of 1994.

3. The Town Council finds that the Plan satisfies all requirements of Streets and Highways Code § 36622.

4. The Town Council declares its intention to renew the MLTBID and to levy and collect assessments on tourism businesses within the MLTBID boundaries pursuant to the Property and Business Improvement District Law of 1994.

5. The MLTBID shall include all tourism businesses, existing and in the future, located within the boundaries of the Town of Mammoth Lakes, as shown on the map included herein. As

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Resolution No. 23-

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used herein, the term “tourism business(es)” includes all tourism businesses: lodging businesses, restaurants, retail businesses, golf courses, and ski resorts.

6. The name of the district shall be Mammoth Lakes Tourism Business Improvement District (MLTBID).

7. 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 of the Management District Plan.

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 of the Management District Plan. Assessment rates are:

Business Type Annual Assessment Rate
Lodging 1% 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

8. The assessments levied for the MLTBID shall be applied toward sales, marketing, media relations and communications programs, and air service marketing and subsidy programs to increase tourism and market assessed tourism businesses in Mammoth Lakes as tourist, meeting, and event destinations and infrastructure, as described in the Plan. Funds remaining at the end of any year may be used in subsequent years in which MLTBID assessments are levied as long as they are used consistent with the requirements of this resolution and the Plan.

9. The renewed MLTBID will have a ten (10) year life, beginning September 1, 2023 through August 31, 2033, unless renewed pursuant to Streets and Highways Code § 36660.

10. Bonds shall not be issued.

11. The time and place for the public meeting to hear testimony on establishing the MLTBID and levying assessments are set for May 17, 2023, at 4:00 PM, or as soon thereafter as the matter may be heard, at the Council Chambers located at 437 Old Mammoth Road, Suite

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Resolution No. 23-

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Z, Mammoth Lakes, CA 93546. Following the public meeting, the Town Council shall move to introduce and conduct the first reading of the Ordinance to renew the MLTBID and continue the levy of assessments.

12. The time and place for the public hearing to establish the MLTBID and the levy of assessments are set for June 14, 2023, at 4:00 PM, or as soon thereafter as the matter may be heard, at the Council Chambers located at 437 Old Mammoth Road, Suite Z, Mammoth Lakes, CA 93546. The Town Clerk is directed to provide written notice to the tourism businesses subject to assessment of the date and time of the meeting and hearing, and to provide that notice as required by Streets and Highways Code § 36623, no later than April 29, 2023.

13. At the public meeting and hearing, the testimony of all interested persons for or against the renewal of the MLTBID may be received. If at the conclusion of the public hearing, there are of record written protests by the owners of the tourism businesses within the renewed MLTBID that will pay more than fifty percent (50%) of the estimated total assessment of the entire MLTBID, no further proceedings to renew the MLTBID shall occur for a period of one (1) year.

14. Following a successful public hearing, at the same Town Council meeting on June 14, 2023, held at the Council Chambers located at 437 Old Mammoth Road, Suite Z, Mammoth Lakes, CA 93546, the Town Council may conduct a second reading of the Ordinance to renew the MLTBID and to continue the levy of assessments. At the conclusion of the second reading of the Ordinance, the Town Council may adopt the Ordinance, renewing the MLTBID and levying the assessments.

14. The complete Plan is on file with the Town Clerk and may be reviewed upon request.

15. This resolution shall take effect immediately upon its adoption by the Town Council.

APPROVED AND ADOPTED THIS 26th day of April 2023.
______________________________

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

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Resolution No. 23-

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EXHIBIT A
District Boundaries

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NOTICE OF PUBLIC MEETING AND PUBLIC HEARING CONCERNING THE RENEWAL

OF THE MAMMOTH LAKES TOURISM BUSINESS IMPROVEMENT DISTRICT (“MLTBID”) AND LEVY OF AN ASSESSMENT ON CERTAIN TOURISM BUSINESSES

WITHIN THE MLTBID
NOTICE IS HEREBY GIVEN that on April 26, 2023, the Town Council (the “Council”) of the Town of Mammoth Lakes (the “Town”) adopted a Resolution of Intention to renew the Mammoth Lakes Tourism Business Improvement District (the “MLTBID”) and to levy an assessment on certain tourism businesses within the MLTBID as set forth in the Resolution of Intention.

NOTICE IS HEREBY FURTHER GIVEN that at 4:00 PM on May 17, 2023, at the Town Council Chambers located at 437 Old Mammoth Road Suite Z, Mammoth Lakes, CA 93546, a public meeting shall be held pursuant to Government Code section 54954.6 to allow public testimony regarding the renewal of the MLTBID and the levy of assessments therein as set forth in the Resolution of Intention and pursuant to Government Code section 54954.6. Following the public meeting, the Town Council shall introduce and conduct the first reading of the Ordinance to renew the MLTBID and continue the levy of assessments.

NOTICE IS HEREBY FURTHER GIVEN that at 4:00 PM on June 14, 2023, at the Town Council Chambers located at 437 Old Mammoth Road Suite Z, Mammoth Lakes, CA 93546, has been set as the time and place for a public hearing at which time the Council proposes to renew the MLTBID and to levy the proposed assessment as set forth in the Resolution of Intention.

NOTICE IS HEREBY FURTHER GIVEN that on June 14, 2023, following the public hearing described above, a second reading of the Ordinance to renew the MLTBID and to continue the levy of assessments is set to be heard at the Town Council Chambers located at 437 Old Mammoth Road Suite Z, Mammoth Lakes, CA 93546. At the conclusion of the second reading of the Ordinance, the Council may adopt the Ordinance, renewing the MLTBID and levying the assessment.

Location: The renewed MLTBID includes all tourism businesses located within the boundaries of the Town of Mammoth Lakes. As used herein, the term “tourism business(es)” includes all tourism businesses: lodging businesses, restaurants, retail businesses, 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.

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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.

Business Type Annual Assessment Rate
Lodging 1% 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.

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 the Plan, and must provide annual reports to the Town Council.

Protest: Any owner of a tourism business within the proposed MLTBID that will be subject to the assessment may protest the renewal of the MLTBID. If written protests are received from the owners of tourism businesses in the proposed MLTBID who represent fifty percent

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(50%) or more of the estimated annual assessments to be levied, the MLTBID shall not be renewed and the assessment shall not be imposed.

You may mail a written protest to:

Office of the Town Clerk
Town of Mammoth Lakes
PO BOX 1609
Mammoth Lakes, CA 93546
You may also appear at the public meeting or hearing and submit a written protest at that time.

Information: Should you desire additional information about this proposed MLTBID or assessment contact:

Mammoth Lakes Tourism
John Urdi
2520 Main Street
Mammoth Lakes, CA 93546
760-934-2712
Dated: ________________________________
__________________________________________
Town Clerk

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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

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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

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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.

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

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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.

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.

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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.

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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.

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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.

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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

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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

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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.

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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MLTBID Management District Plan 29
March 14, 2023
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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MLTBID Management District Plan 30
March 14, 2023
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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MLTBID Management District Plan 31
March 14, 2023
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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MLTBID Management District Plan 32
March 14, 2023
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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MLTBID Management District Plan 33
March 14, 2023
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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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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MLTBID Management District Plan 59
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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MLTBID Management District Plan 60
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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MLTBID Management District Plan 61
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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MLTBID Management District Plan 62
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

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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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MLTBID Management District Plan 64
March 14, 2023
APPENDIX 4 – TOURISM ECONOMICS REPORT – MAMMOTH LAKES

TOURISM BUSINESS IMPROVEMENT DISTRICT BUDGET

ANALYSIS AND RECOMMENDATIONS

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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

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1 Introduction

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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

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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.

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Mammoth Lakes’ Visitor Economy 2 in the TBID Era

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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

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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

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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

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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

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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

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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

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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

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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

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3 Growing the Visitor Economy

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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

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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

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4 MLT Performance

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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)

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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

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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

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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

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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

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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.

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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

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Impact of TBID Funding on the 6 Mammoth Lakes Economy

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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

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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

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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.

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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

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Appendix 1: The Impact of TIDs

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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

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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

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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.

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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

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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

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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

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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

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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 130 of 156
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

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Appendix 2: The ROI of Destination Marketing

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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

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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

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44 For more information:
[email protected]
Tourism Economics is an Oxford Economics company with a singular objective: combine an understanding of the travel sector with proven economic tools to answer the most important questions facing our clients. More than 500 companies, associations, and destination work with Tourism Economics every year as a research partner. We bring decades of experience to every engagement to help our clients make better marketing, investment, and policy decisions. Our team of highly-specialized economists deliver:
• Global travel data-sets with the broadest set of country, city, and state coverage available • Travel forecasts that are directly linked to the economic and demographic outlook for origins and destinations • Economic impact analysis that highlights the value of visitors, events, developments, and industry segments • Policy analysis that informs critical funding, taxation, and travel facilitation decisions • Market assessments that define market allocation and investment decisions Tourism Economics operates out of regional headquarters in Philadelphia and Oxford, with offices in Belfast, Dubai, Frankfurt, and Ontario.

Oxford Economics is one of the world’s foremost independent global advisory firms, providing reports, forecasts and analytical tools on 200 countries, 100 industrial sectors and over 3,000 cities. Our best-of-class global economic and industry models and analytical tools give us an unparalleled ability to forecast external market trends and assess their economic, social and business impact. Headquartered in Oxford, England, with regional centers in London, New York, and Singapore, Oxford Economics has offices across the globe in Belfast, Chicago, Dubai, Miami, Milan, Paris, Philadelphia, San Francisco, and Washington DC, we employ over 400 full-time staff, including 300 professional economists, industry experts and business editors—one of the largest teams of macroeconomists and thought leadership specialists.

About Tourism Economics

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Dawn L. Vereuck
PO Box 407
Mammoth Lakes, CA 93546
(760) 937-1250
[email protected]
To Mammoth Lakes Town Council
RE: TBID Renewal
The business community in Mammoth Lakes has changed over the last 5 – 10 years.

While there is no doubt our economy is tourist based, I question what the business demographics currently are? How many businesses interface with the visitor compared to those of us who have businesses that have no relation to tourists? I believe this to be an important factor in renewing TBID as many see no direct benefit from this tax. “TBID Funds must be spent on services and improvements that provide a specific benefit only to those who pay”.

Let’s be clear, the TBID partners are collecting and remitting TBID. I, along with every community member and second homeowner pay TBID, therefore the benefit should reach each and every person who lives and works in Mammoth. This language is bothersome and quite frankly inaccurate. And since the community at large has no say in this imposed tax, I believe more people would be supportive if in fact they saw a direct benefit.

I watched MLT’s board meeting on May 5 and attended the following joint workshop with Town Council. I found John Urdi’s comments rather disingenuous when discussing the use of TBID monies on infrastructure. He repeatedly stated that this was the first he was hearing that people wanted TBID monies to go back into the community. I know for a fact this is not a true statement. Council member Rice listed all the projects that in fact could be funded by TBID. I fully understand that it is not the purview of MLT to build infrastructure and I believe the majority understand this, however, the community may be a bit more receptive to this tax if there was a direct benefit to all.

My big take away from that discussion was the Town has seemingly not asked MLT for funding in the last 10 years. I sincerely hope that the Town will compile a list of improvements along with a budget and request specific funds from TBID.

If Town Council votes to renew TBID, I believe it is imperative that measure A funding go solely to housing and transportation. In reviewing MLT’s budget, I see no evidence they need the additional funding from Measure A.

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It’s my understanding that MLT and/or Mammoth Mountain conduct guest surveys. I question whether there is a way to capture guests as they leave? I have a difficult time believing the guest experience is highly rated when there is little to no parking, the buses are frequently full, dining out is nearly impossible and we all know what the lines at the supermarkets are like. Our businesses are understaffed and front-line workers are overworked. As a result, there is poor customer service which in turn lead to poor behavior from the guest.

We don’t need to increase visitation we need to invest in housing & transportation. We need parking solutions, public restrooms, public showers, etc. We need to put our community first. If we have a strong, viable, happy community it will directly benefit guest experience.

I understand MLT’s argument regarding 10 year renewal vs 5 year, however I believe it’s imperative council chose the 5 year renewal. With the looming economic uncertainty travel is one of the first luxuries people opt out of. Therefore, if we were to suffer a recession, we, the community, would solely carry the burden of paying TBID.

Kind Regards,
Dawn L. Vereuck
Cc: The Sheet

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1 Jamie Gray
From: Matthew Lehman <[email protected]>
Sent: Wednesday, April 19, 2023 3:41 PM
To: Sarah Rea
Cc: Jamie Gray
Subject: RE: TBID Renewal
[EXTERNAL EMAIL]
I will cc her on this email. I’m also going to be sending an email out to our business community and the community as a whole.

Matthew T. Lehman
[email protected]
Mammoth Market Report as of April 2023
From: Sarah Rea <[email protected]>
Sent: Wednesday, April 19, 2023 3:26 PM
To: Matthew Lehman <[email protected]>
Subject: Re: TBID Renewal
Thanks so much Matthew for your email! Did you send this to Jamie for public comment as well? Disclaimer: Public documents and records are available to the public as provided under the California Public Records Act (Government Code Section 6250-6270). This e-mail may be considered subject to the Public Records Act and may be disclosed to a third-party requester.

From: Matthew Lehman <[email protected]>
Sent: Monday, April 17, 2023 12:10 PM
Subject: TBID Renewal

[EXTERNAL EMAIL]
Dear Mammoth Lakes Council Members,

Because I was out of the country during the most recent TBID workshop, I was unable to attend and give my input as it relates to the TBID and its potential renewal.

The purpose of todays email is to applaud those of you that demonstrated leadership in reconsidering other avenues of use of TBID funds. While I think we are all in agreement that marketing remains an important component in our resort community, I think the level of funding has gotten way out of control.

This year’s winter has demonstrated that when it snows in Mammoth, visitors will show up… with our without marketing. What this winter has also proven is the need for funding other areas of our community, such as road and

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2 housing. Funding for roads and housing can easily be found and bonded (if needed) in the Measure A funding currently going to MLT.

I hope and encourage you to continue a leadership position and pull all Measure A funding from MLT and apply it where it is desperately needed.

Respectfully,

Matthew T. Lehman
[email protected]
Mammoth Market Report as of March 2023

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1 Jamie Gray
From: Jim Tyberg <[email protected]>
Sent: Friday, April 21, 2023 11:20 AM
To: Sarah Rea; Chris Bubser; Amanda Rice; Jamie Gray
Subject: Please vote “No” on Measure A
[EXTERNAL EMAIL]
Dear Sarah, Chris, Amanda, and James,
As owners of one condo in Mammoth Lakes where we occasionally rent out our condo to friends at a reduced rate, we OPPOSE Measure A. The tax is already too high and shouldn't apply to folks like us that are not in this to "run a business" and if it were a business, we run it in deficit all the time and your tax is onerous.

Please consider our wishes.

Thank you,
--
Jim Tyberg
1191 Morada Place
Altadena, CA 91001
626 422-1622
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1 Jamie Gray
From: Andrea <[email protected]>
Sent: Friday, April 21, 2023 2:41 PM
To: Sarah Rea; Chris Bubser; Amanda Rice; Jamie Gray
Subject: My Vote
[EXTERNAL EMAIL]
Dear Councilmembers and Town Clerk:

As a property owner in Mammoth Lakes (2289 Sierra Nevada), I would like to express my concerns and votes on the following:
 Vote NO on Extending the TBID beyond 2 Years.
 Vote NO on providing any additional funds from Measure A to Mammoth Lake Tourism (MLT), no double dipping.
 Vote YES to allocate a portion of TBID funds toward infrastructure. 
o Housing: Our local business’ struggle to provide quality guest experiences due to the lack of employees, stemming from a housing shortage. o Transit: Our roads in Mammoth have fallen into decay and are going to need substantial attention in the coming months and years. Adequate town-wide parking has been neglected; much needed parking/transit facilities need to be a priority in our “feet first community”.

Thank you for your attention and time
Andrea Bradshaw
310-460-9932
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1 Jamie Gray
From: Angela Bradshaw <[email protected]>
Sent: Friday, April 21, 2023 1:07 PM
To: Sarah Rea; Chris Bubser; Amanda Rice; Jamie Gray
Subject: funding re Measure A and TBID
[EXTERNAL EMAIL]
Dear Councilmembers and Town Clerk:

Thank you for your attention and time
Angela Bradshaw
Tel: 323-919-9326
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1 Jamie Gray
From: Robert Yoder <[email protected]>
Sent: Friday, April 21, 2023 2:37 PM
To: Jamie Gray
Subject: Council vote on TBID
[EXTERNAL EMAIL]
Hi
I am the owner of #409 826 Lakeview Blvd, Mammoth Lakes Ca 93546 I rent my property when I am not here and appreciate all of the Town Amenities, air support and marketing. Please vote as follows on TBID
 Vote NO on Extending the TBID beyond 2 Years. TOT and TBID funds are far in excess of budgeted and forecast revenue.
 Vote NO on providing any additional funds from Measure A to Mammoth Lake Tourism (MLT), no double dipping. We have plenty of marketing and the funds can be better spent elsewhere
 Vote YES to allocate a portion of TBID funds toward infrastructure.

Thank you for your consideration.

Bob Yoder
530-320-9227
Sent from my iPad
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Page 143 of 156 ends

1 Jamie Gray
From: Joe Castaldo <[email protected]>
Sent: Friday, April 21, 2023 12:10 PM
To: Sarah Rea; Chris Bubser; Amanda Rice; Jamie Gray
Subject: TBID and Measure A
[EXTERNAL EMAIL]
To: council members; Sarah Rea, Chris Bubser, Amanda Rice & Jamie Gray (Town Clerk) pls get this e-mail to all council members:

Please Vote:
 Vote NO on Extending the TBID beyond 2 Years.
 Vote NO on providing any additional funds from Measure A to Mammoth Lake Tourism (MLT), no double dipping.
 Vote YES to allocate a portion of TBID funds toward infrastructure.

Thank you, Joe Castaldo, Lodges 1163 Pyramid Peak Dr.

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Page 144 of 156 ends

1 Jamie Gray
From: [email protected]
Sent: Friday, April 21, 2023 12:45 PM
To: Sarah Rea
[EXTERNAL EMAIL]
Please vote NO on any Measure or furtherance of TBID that brings more people here. My business and I think many businesses and other people who just live here find the more people that come, the less pleasurable experience it is for everyone until we finally reach the point where the word is don't go to Mammoth it's too crowded.

Thanks, Kent Rianda
Fluidix, Inc.

DBA The Trout Fly and Troutfitter
Mammoth Lakes, CA
Office (760) 935-4242
Cell (760) 914-1466
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Page 145 of 156 ends

1 Jamie Gray
From: Melissa Swan <[email protected]>
Sent: Friday, April 21, 2023 11:46 AM
To: Sarah Rea; Chris Bubser; Amanda Rice; Jamie Gray
Subject: Re: budget priorities
[EXTERNAL EMAIL]
Good morning town council members. I just received this email, and I completely agree with the suggestion of reducing MLT funding and diverting the funds to where they are really needed: housing and infrastructure repair. Every local I know of agrees that we don't need more tourism because the town can barely handle the present level of tourism. Also, there would be no change in tourism if MLT were defunded completely for a few years, no one would notice the difference.

Please stop funding MLT at such a crazy, high, and unnecessary level and start applying the funds to where they are needed: housing and infrastructure repair.

Also, I tried to find the email addresses of John Wentworth and Bill Sauser on your web page but clicking on the links only brings up Microsoft Outlook, which I don't use. So these addresses are unavailable for many of us. Please change this.

On Friday, April 21, 2023 at 10:54:22 AM PDT, Mammoth Information <[email protected]> wrote:

To help
protect your
privacy,
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Say “NO” to Measure “A” Funds going to
Mammoth Lake Tourism (MLT)
Write your Councilmembers today using the emails below and ask them to:
 Vote NO on Extending the TBID beyond 2 Years.
 Vote NO on providing any additional funds from Measure A to Mammoth Lake Tourism (MLT), no double dipping.
 Vote YES to allocate a portion of TBID funds toward
infrastructure.

Since its Inception, Mammoth Lakes Tourism (MLT) has enjoyed the benefits of You don't often get email from [email protected]. Learn why this is important

Page 146 of 156 ends

2 marketing dollars from Measure A Funds. There are only three areas where Measure A funds can be used:
 Marketing: Today, Measure A funding going to MLT equates to approximately $2,000,000. This is on top of approximately $7,000,000 going to MLT from the Tourism Business Incentive District (TBID). That’s roughly $9,000,000. We all want marketing, but how much is too much?  Housing: Our local business’ struggle to provide quality guest experiences due to the lack of employees, stemming from a housing shortage.
 Transit: Our roads in Mammoth have fallen into decay and are going to need substantial attention in the coming months and years. Adequate town-wide parking has been neglected; much needed parking/transit facilities need to be a priority in our “feet first community”.

To help
protect your
privacy,
Micro so ft
Office
prevented
auto matic
download of
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from the
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Marketing and Taxpayer Air Guarantees by Comparison:
 Steamboat: $2,966,620, $300,000 taxpayer funds toward airport  Aspen: $3,995,000, reduced from $4,637,177
 Telluride: $781,338 Economic Support, $1,932,387 Air Guarantee  Breckenridge: $4,835,755
Contact your Councilmembers today:

Sarah Rea:
[email protected]
Chris Bubser:
[email protected]
Amanda Rice:
[email protected]

Page 147 of 156 ends

3 Jamie Gray (Town Clerk) to get letter to all councilmembers:
[email protected]
Sent to: [email protected]
Unsubscribe
Matthew Lehman Real Estate , 200 Sierra Park Rd. #1 , Mammoth Lakes , CA 93546, United States

Page 148 of 156 ends

1 Jamie Gray
From: Ed Schuyler <[email protected]>
Sent: Monday, April 24, 2023 10:13 PM
To: Jamie Gray
Subject: Vote no on A
[You don't often get email from [email protected]. Learn why this is important at https://aka.ms/LearnAboutSenderIdentification ]
[EXTERNAL EMAIL]
Hello, my name is Ed Schuyler I am the owner of Schuyler, Inc., and Graphic Conclusion. In business for over 52 years in Mammoth Lakes The town has no amenities and no restaurants and we all know that this town is well over crowded enough both winter and summer without T Bid help as our business has decreased thru the years! Thank you, Ed Schuyler Schuyler Inc. 760-937-0784
Sent from my iPhone

Page 149 of 156 ends

1 Clerk
From: Barbara Taylor <[email protected]>
Sent: Tuesday, April 25, 2023 10:07 AM
To: Clerk
Subject: Town funds
[You don't often get email from [email protected]. Learn why this is important at https://aka.ms/LearnAboutSenderIdentification ]
[EXTERNAL EMAIL]
I am NOT in favor of Measure A funds going into marketing. We need affordable housing and infrastructure.

Barbara Taylor

Page 150 of 156 ends

Alisa Mokler Harper
The Warming Hut Restaurant
PO Box 8433
Mammoth Lakes, CA 93546
C: (970) 581-8856
[email protected]
April 25, 2023
To: Town Council
Re: TBID Renewal
Dear members of the TOML Council,
I write today, as a business owner and submitter of TBID, to voice support for renewal of the Tourism Business Improvement District assessment.

As what I believe to be a direct product of TBID and Mammoth Lakes Tourism’s efforts, we have seen overall visitation but particularly shoulder season and weekday visitation grow by leaps and bounds over the past decade—we used to lay off multiple employees during the shoulder, we now retain a full staff. The fall of 2022 was one like we have never seen before—I can’t count how many times we heard the words, “We’ve never been here this time of year before— we had no idea what we were missing.”
The MLT staff has done a fantastic job of increasing visitorship and this is good on two accounts—business thrives, putting money directly in the pockets of our residents (and creating a thriving economy for non-tourist-facing businesses) and the Town of Mammoth Lakes receives more revenue in Transient Occupancy Tax—a bigger town budget benefits all residents.

However. With growth comes growing pains, and the residents of this town are feeling those growing pains as the town’s infrastructure has not progressed quickly enough to provide for increased visitorship. This town is in dire need of parking, restrooms, more sidewalks, beautification, and recreation facilities. We can increase visitorship all we want, but if the amenities don’t meet a visitor’s needs, they likely won’t return.

The Town of Mammoth Lakes needs to attentively move towards infrastructure improvements.

There has been much talk about a portion of TBID funds going towards these improvements but in my opinion this funding should come from the Town’s TOT budget. The annual six million dollars in TBID funds is nowhere near enough to fund the projects this town needs in addition to funding our marketing. With more than 26 million dollars raised by TOT in 2021-2022 alone (and annual totals that continue to trend up) plus millions of dollars in TOT budget surplus, this is where our community should be looking for these funds.

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It is my great hope that the Town of Mammoth Lakes and Mammoth Lakes Tourism form a healthier relationship and work together to better this amazing place we call home.

Communication, education, and understanding are vital for building a better community in which our residents and visitors alike will thrive.

Thank you for your time,
Alisa Mokler Harper

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Dear Town Council,
Thank you for your time here tonight. Your commitment to our town, to the well-being of our residents, and your interest and work to maintain our local economy are greatly appreciated.

I have owned and operated a business in Mammoth Lakes for 14 years. I am fortunate enough to have called this place home for over 40 years.

When the TBID was first established, I was not in favor of the assessment. I have since become aware of the benefits that the TBID provides for our town, and I work towards positive, educated conversations about how we can use the increased visitation dollars to elevate the Town of Mammoth Lakes. Yes, I realize the impact of this increase and how it affects our environment. The increase in traffic on the road and the trails is a concern for many locals, myself included. This is understandable. Population is on the rise on this planet, and outdoor recreation is more accessible than any other time on Earth. It is incredibly important to recognize the role of using marketing dollars as a means of educating our visitors.

MLT has made great strides towards increasing awareness and education amongst our tourists and our locals.

After the established TBID assessment, it didn’t take long for me to realize how incredibly valuable it is for our business community to have a marketing source reaching out to bring people to town during the off season. Two years after the TBID was established, when I was generally laying people off for the season, I found myself keeping employees through what used to be the slow spring season. I was suddenly looking to hire more people than previous years. I watched as business rapidly grew more than it had in the first 4 years that I was in business prior to the establishment of the TBID. I was able to see this as a direct correlation to the work that MLT had begun. I still see the numbers increasing during the times that used to be the shoulder seasons and I am grateful for this growth; it has allowed me to keep employees and create sustainable year-round jobs.

For the last year I have been having conversations with regards to renewing a 5 year TBID term or extending it to 10 years. I am highly in favor of the 10 year TBID. The process of renewing the TBID is long and it is expensive. It takes over a year to go through the renewal process, this means that out of a 5 year term, the process steals valuable time and money from the 5th year of the term. Limiting the renewal of the TBID to 5 years is not efficient. Good growth takes time, and we have seen good growth over the last 10 years, so why try to stunt that growth by limiting the TBID to a 5 year term. As a local business owner, I would like to know that our main marketing source is supported and sustainable for many years to come.

It concerns me that there is not consistent messaging from Town Council with regards to the benefit the TBID has on the town as a whole. TOT is a huge source of funding for TOML and the TOT comes exclusively from visitation dollars. Not all people see how tourism has a benefit for them personally, but overall, as a whole, it truly is how this town has managed to survive for decades. The only time this area was viable solely on its residents was when it was inhabited by the indigenous people who cared for the area. Then there were the miners, they didn’t need tourists either. Next this area became a summer fishing spot and embarked upon its long journey as a tourist destination, relying on visitors to come and enjoy the area as a means of economic growth. Now as a year-round resort, visitation from tourism is what drives the economy and provides a healthy income for the Town of Mammoth Lakes.

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It concerns me that many people in town believe that it is MLT’s job to fund public works projects. MLT staff and its board are not contractors, they cannot build infrastructure or conduct these projects.

However, the money that is brought in via the TOT can be used for these projects. TOT is driven by visitation. With this funding it is then up to the Council and the town staff to decide the best way to use the money to elevate the experience of our residents and our visitors.

As a business owner on Main Street I would like to suggest the use of these funds to construct a central localized bathroom and trash station on Main Street for our visitors and residents. Also, it has been years since the sidewalks on Main Street were put in. Our residents and our visitors are all waiting for this project to be finalized beyond layers of asphalt, dirt patches and concrete. We have an opportunity to make our Main Street a space to be proud of. I would like to suggest adding curb appeal in the form of art, and native plants.

Moving forward, I hope that more energy is put towards conscious conversations about how to manage and educate the people coming to town. I hope that there is a stronger relationship between Council and MLT and that you look towards MLT as a partner in the economic livelihood of Mammoth Lakes. I hope to see Town Council strengthen the bond with MLT to work towards the potential this town has to be a leader in sustainable tourism.

Thank you for all you do!
Andrea Walker
Stellar Brew, Owner
Chair for The Board of Directors of the Mammoth Lakes Chamber of Commerce

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1 Jamie Gray
From: Michael Ledesma <[email protected]>
Sent: Wednesday, April 26, 2023 3:30 PM
To: Jamie Gray
Subject: Public Comments 4/26
[EXTERNAL EMAIL]
Hi Jamie, I wanted to submit a memo for public comments for tonight's meeting. I have to get my son to BB practice so I will not be able to attend the meeting in person or by video call.

My comments are specific to TBID renewal.

I own and operate 3 brick & mortar businesses and promote and manage two music festivals here in town.

I want to emphasize how important it is to the business community for us to not only renew the TBID but to renew it for a ten year period. Renewal is critical to the sustainment and longevity of the entire business ecosystem here in Mammoth. 10 years just makes sense due to the costs associated with the renewal process.

As a former partner and director of sales and marketing of a larger entity in Southern California, I can tell you from experience that the biggest reason for contraction or failure is forgetting where you came from. Most entities cycle in the shape of a bell curve because entities start believing things will never change and stop doing precisely what they did to become successful. Marketing is at the top of that list.

My former home town of Simi Valley, a bedroom community suburb of Los Angeles has a TBID now. In talking to leaders in the community, their thought process is that they can capture that family trying to figure out what to do over the weekend who might normally be thinking of wine country, Lake Arrowhead or Mammoth Lakes. "Why not come to Simi Valley and visit the Reagan Library?" Point is, competition for peoples visitor dollars has never been more competitive. Its no longer simply other mountain towns, it is a plethora is destinations which are looking to capture visitor dollars and all of the related economic benefit from that revenue. That said, Americans have never been more spontaneous with travel plans and this is not the time to be out of sight and out of mind.

The conversations we should be having are not how to reduce our income but how to spend it wisely! We should demonstrate fiscal responsability and renew the TBID for 10 years and continue to work together as a community to improve the obvious areas of need such as available employee housing, basic infrastructure and responsible visitation.

Thank you for your time,
Michael Ledesma
You don't often get email from [email protected]. Learn why this is important

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1 Jamie Gray
From: Matthew Lehman <[email protected]>
Sent: Wednesday, April 26, 2023 8:17 PM
To: Chris Bubser; Sarah Rea
Subject: TBID and Measure A
[EXTERNAL EMAIL]
Chris and Sarah,
Thank you again for your service on our Town's Council. I appreciate the work you are doing up there and understand it can be very challenging at times. I also understand that sometimes the easy button is to go with the flow of the vocal majority inside Suite Z, when sometimes the majority of opinion is actually outside the room.

I wanted to clarify a couple of things that I think have been mis-represented, or just mis-understood, on the dais. While I am not privy to every email you are receiving, I think you understand the general concern coming from those writing you emails as they relate to TBID and Measure A funding. The email exchanges between so many people in the community are not suggesting that Council is voting on measure A as you may have alluded. Instead, what many of the people in the community are simply trying to tell you is that they would rather see Measure A funds pulled from MLT and placed where they are more immediately needed. These funds are at the Councils discretion within Marketing, Housing and Transit. Remember, the majority of people in the community are not privy to many political details, only the general concepts of what is taking place at the council level. What the community knows is that MLT is substantially overfunded and other parts of our community are in need.

A related item which is of paramount concern is the TBID renewal for another 10 years. There is no harm in renewing this for three years... none. A lot changes in 10 years! 10 years ago we were facing bankruptcy and the airport was located in Mammoth. We had also survived many years without MLT, so keeping their funding in Town’s purview is not unreasonable. Agreeing to a TBID for more than three years ties the hands of future councils and puts our town in jeopardy of lawsuit(again) if we want to make changes to the TBID in the future.

Revisiting the TBID in three years does not add any additional difficulty to your job, it's just part of the budgeting process that takes place every year. The Town has to budget every year and consider its revenues and expenses before them at that time… MLT is no different.

Respectfully,
Matthew T. Lehman

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Mammoth Lakes City CouncilApril 26, 2023

Mammoth Lakes City Council
April 26, 2023