Select Bill Month
All room receipts taken from Daily Reports, Exemptions taken from TOT form 9/1/2025 Bill Month Due Room Receipts Exemptions Taxable 10% Occ Tax 2% Tourism Tax Original Tax OwedLate Penalties Fraud Penalty Interest Payments Total Due as of
6/30/2026
9/1/2025 10/15/2025 190,488.98$ -$ 190,488.98$ 19,048.90$ 3,809.78$ 22,858.68$ 4,571.74$ 5,714.67$ 1,049.46$ -$ 34,194.54$ Due Date
Calculated TOT
Owed Penalties Fraud
Basis for Interest
Calc Interest Payments Running Total Due Pay by Or
Bill forTHIS MONTH10/15/2025 22,858.68$ -$ -$ - $ -$ 22,858.68$ 10/15/2025 10/16/2025 2,285.87 $ 5,714.67$ 22,858.68$ 114.29$ - $ 30,973.51$ 10/31/2025 10% Penalty, .05% Interest 11/16/2025 2,285.87 $ - $ 22,972.97$ 114.86$ - $ 33,374.24$ 11/30/2025 10% Penalty, .05% Interest 12/1/2025 - $ -$ 23,087.84$ 115.44$ - $ 33,489.68$ 12/31/2025 0.5% Interest 1/1/2026 - $ -$ 23,203.28$ 116.02$ - $ 33,605.70$ 1/31/2026 0.5% Interest 2/1/2026 - $ -$ 23,319.29$ 116.60$ - $ 33,722.29$ 2/28/2026 0.5% Interest 3/1/2026 - $ -$ 23,435.89$ 117.18$ - $ 33,839.47$ 3/31/2026 0.5% Interest 4/1/2026 - $ -$ 23,553.07$ 117.77$ - $ 33,957.24$ 4/30/2026 0.5% Interest 5/1/2026 - $ -$ 23,670.83$ 118.35$ - $ 34,075.59$ 5/31/2026 0.5% Interest 6/1/2026 - $ -$ 23,789.19$ 118.95$ - $ 34,194.54$ 6/30/2026 0.5% Interest 7/1/2026 - $ -$ 23,908.13$ 119.54$ 34,314.08 $ 7/31/2026 0.5% Interest 8/1/2026 - $ -$ 24,027.67$ 120.14$ 34,434.22 $ 8/31/2026 0.5% Interest 9/1/2026 - $ -$ 24,147.81$ 120.74$ 34,554.96 $ 9/30/2026 0.5% Interest 10/1/2026 - $ -$ 24,268.55$ 121.34$ 34,676.30 $ 10/31/2026 0.5% Interest 11/1/2026 - $ -$ 24,389.89$ 121.95$ 34,798.25 $ 11/30/2026 0.5% Interest 12/1/2026 - $ -$ 24,511.84$ 122.56$ 34,920.81 $ 12/31/2026 0.5% Interest 1/1/2027 - $ -$ 24,634.40$ 123.17$ 35,043.98 $ 1/31/2027 0.5% Interest 2/1/2027 - $ -$ 24,757.57$ 123.79$ 35,167.77 $ 2/28/2027 0.5% Interest 3/1/2027 - $ -$ 24,881.36$ 124.41$ 35,292.17 $ 3/31/2027 0.5% Interest 4/1/2027 - $ -$ 25,005.77$ 125.03$ 35,417.20 $ 4/30/2027 0.5% Interest 5/1/2027 - $ -$ 25,130.80$ 125.65$ 35,542.86 $ 5/31/2027 0.5% Interest 6/1/2027 - $ -$ 25,256.45$ 126.28$ 35,669.14 $ 6/30/2027 0.5% Interest 7/1/2027 - $ -$ 25,382.73$ 126.91$ 35,796.05 $ 7/31/2027 0.5% Interest 8/1/2027 - $ -$ 25,509.65$ 127.55$ 35,923.60 $ 8/31/2027 0.5% Interest 9/1/2027 - $ -$ 25,637.20$ 128.19$ 36,051.79 $ 9/30/2027 0.5% Interest 10/1/2027 - $ -$ 25,765.38$ 128.83$ 36,180.61 $ 10/31/2027 0.5% Interest 11/1/2027 - $ -$ 25,894.21$ 129.47$ 36,310.08 $ 11/30/2027 0.5% Interest 12/1/2027 - $ -$ 26,023.68$ 130.12$ 36,440.20 $ 12/31/2027 0.5% Interest 1/1/2028 - $ -$ 26,153.80$ 130.77$ 36,570.97 $ 1/31/2028 0.5% Interest 2/1/2028 - $ -$ 26,284.57$ 131.42$ 36,702.40 $ 2/29/2028 0.5% Interest 3/1/2028 - $ -$ 26,415.99$ 132.08$ 36,834.47 $ 3/31/2028 0.5% Interest 4/1/2028 - $ -$ 26,548.07$ 132.74$ 36,967.22 $ 4/30/2028 0.5% Interest 5/1/2028 - $ -$ 26,680.81$ 133.40$ 37,100.62 $ 5/31/2028 0.5% Interest 6/1/2028 - $ -$ 26,814.21$ 134.07$ 37,234.69 $ 6/30/2028 0.5% Interest 7/1/2028 - $ -$ 26,948.29$ 134.74$ 37,369.43 $ 7/31/2028 0.5% Interest 8/1/2028 - $ -$ 27,083.03$ 135.42$ 37,504.85 $ 8/31/2028 0.5% Interest 9/1/2028 - $ -$ 27,218.44$ 136.09$ 37,640.94 $ 9/30/2028 0.5% Interest 10/1/2028 - $ -$ 27,354.53$ 136.77$ 37,777.71 $ 10/31/2028 0.5% Interest 11/1/2028 - $ -$ 27,491.31$ 137.46$ 37,915.17 $ 11/30/2028 0.5% Interest 12/1/2028 - $ -$ 27,628.76$ 138.14$ 38,053.31 $ 12/31/2028 0.5% Interest 1/1/2029 - $ -$ 27,766.91$ 138.83$ 38,192.15 $ 1/31/2029 0.5% Interest 2/1/2029 - $ -$ 27,905.74$ 139.53$ 38,331.68 $ 2/28/2029 0.5% Interest 3/1/2029 - $ -$ 28,045.27$ 140.23$ 38,471.90 $ 3/31/2029 0.5% Interest 4/1/2029 - $ -$ 28,185.50$ 140.93$ 38,612.83 $ 4/30/2029 0.5% Interest 5/1/2029 - $ -$ 28,326.42$ 141.63$ 38,754.46 $ 5/31/2029 0.5% Interest
Select Bill Month
All room receipts taken from Daily Reports, Exemptions taken from TOT form 10/1/2025 Bill Month Due Room Receipts Exemptions Taxable 10% Occ Tax 2% Tourism Tax Original Tax OwedLate Penalties Fraud Penalty Interest Payments Total Due as of
6/30/2026
10/1/2025 11/15/2025 216,941.97$ -$ 216,941.97$ 21,694.20$ 4,338.84$ 26,033.04$ 5,206.61$ 6,508.26$ 1,059.73$ -$ 38,807.63$ Due Date
Calculated TOT
Owed Penalties Fraud
Basis for Interest
Calc Interest Payments Running Total Due Pay by Or
Bill forTHIS MONTH11/15/2025 26,033.04$ -$ -$ - $ -$ 26,033.04$ 11/15/2025 11/16/2025 2,603.30 $ 6,508.26$ 26,033.04$ 130.17$ - $ 35,274.76$ 11/30/2025 10% Penalty, .05% Interest 12/16/2025 2,603.30 $ - $ 26,163.20$ 130.82$ - $ 38,008.88$ 12/31/2025 10% Penalty, .05% Interest 1/1/2026 - $ -$ 26,294.02$ 131.47$ - $ 38,140.35$ 1/31/2026 0.5% Interest 2/1/2026 - $ -$ 26,425.49$ 132.13$ - $ 38,272.48$ 2/28/2026 0.5% Interest 3/1/2026 - $ -$ 26,557.62$ 132.79$ - $ 38,405.27$ 3/31/2026 0.5% Interest 4/1/2026 - $ -$ 26,690.40$ 133.45$ - $ 38,538.72$ 4/30/2026 0.5% Interest 5/1/2026 - $ -$ 26,823.86$ 134.12$ - $ 38,672.84$ 5/31/2026 0.5% Interest 6/1/2026 - $ -$ 26,957.97$ 134.79$ - $ 38,807.63$ 6/30/2026 0.5% Interest 7/1/2026 - $ -$ 27,092.76$ 135.46$ 38,943.09 $ 7/31/2026 0.5% Interest 8/1/2026 - $ -$ 27,228.23$ 136.14$ 39,079.24 $ 8/31/2026 0.5% Interest 9/1/2026 - $ -$ 27,364.37$ 136.82$ 39,216.06 $ 9/30/2026 0.5% Interest 10/1/2026 - $ -$ 27,501.19$ 137.51$ 39,353.56 $ 10/31/2026 0.5% Interest 11/1/2026 - $ -$ 27,638.70$ 138.19$ 39,491.76 $ 11/30/2026 0.5% Interest 12/1/2026 - $ -$ 27,776.89$ 138.88$ 39,630.64 $ 12/31/2026 0.5% Interest 1/1/2027 - $ -$ 27,915.78$ 139.58$ 39,770.22 $ 1/31/2027 0.5% Interest 2/1/2027 - $ -$ 28,055.35$ 140.28$ 39,910.50 $ 2/28/2027 0.5% Interest 3/1/2027 - $ -$ 28,195.63$ 140.98$ 40,051.48 $ 3/31/2027 0.5% Interest 4/1/2027 - $ -$ 28,336.61$ 141.68$ 40,193.16 $ 4/30/2027 0.5% Interest 5/1/2027 - $ -$ 28,478.29$ 142.39$ 40,335.55 $ 5/31/2027 0.5% Interest 6/1/2027 - $ -$ 28,620.68$ 143.10$ 40,478.65 $ 6/30/2027 0.5% Interest 7/1/2027 - $ -$ 28,763.79$ 143.82$ 40,622.47 $ 7/31/2027 0.5% Interest 8/1/2027 - $ -$ 28,907.61$ 144.54$ 40,767.01 $ 8/31/2027 0.5% Interest 9/1/2027 - $ -$ 29,052.14$ 145.26$ 40,912.27 $ 9/30/2027 0.5% Interest 10/1/2027 - $ -$ 29,197.40$ 145.99$ 41,058.26 $ 10/31/2027 0.5% Interest 11/1/2027 - $ -$ 29,343.39$ 146.72$ 41,204.97 $ 11/30/2027 0.5% Interest 12/1/2027 - $ -$ 29,490.11$ 147.45$ 41,352.43 $ 12/31/2027 0.5% Interest 1/1/2028 - $ -$ 29,637.56$ 148.19$ 41,500.61 $ 1/31/2028 0.5% Interest 2/1/2028 - $ -$ 29,785.75$ 148.93$ 41,649.54 $ 2/29/2028 0.5% Interest 3/1/2028 - $ -$ 29,934.68$ 149.67$ 41,799.22 $ 3/31/2028 0.5% Interest 4/1/2028 - $ -$ 30,084.35$ 150.42$ 41,949.64 $ 4/30/2028 0.5% Interest 5/1/2028 - $ -$ 30,234.77$ 151.17$ 42,100.81 $ 5/31/2028 0.5% Interest 6/1/2028 - $ -$ 30,385.94$ 151.93$ 42,252.74 $ 6/30/2028 0.5% Interest 7/1/2028 - $ -$ 30,537.87$ 152.69$ 42,405.43 $ 7/31/2028 0.5% Interest 8/1/2028 - $ -$ 30,690.56$ 153.45$ 42,558.88 $ 8/31/2028 0.5% Interest 9/1/2028 - $ -$ 30,844.02$ 154.22$ 42,713.10 $ 9/30/2028 0.5% Interest 10/1/2028 - $ -$ 30,998.24$ 154.99$ 42,868.09 $ 10/31/2028 0.5% Interest 11/1/2028 - $ -$ 31,153.23$ 155.77$ 43,023.86 $ 11/30/2028 0.5% Interest 12/1/2028 - $ -$ 31,308.99$ 156.54$ 43,180.41 $ 12/31/2028 0.5% Interest 1/1/2029 - $ -$ 31,465.54$ 157.33$ 43,337.73 $ 1/31/2029 0.5% Interest 2/1/2029 - $ -$ 31,622.87$ 158.11$ 43,495.85 $ 2/28/2029 0.5% Interest 3/1/2029 - $ -$ 31,780.98$ 158.90$ 43,654.75 $ 3/31/2029 0.5% Interest 4/1/2029 - $ -$ 31,939.89$ 159.70$ 43,814.45 $ 4/30/2029 0.5% Interest 5/1/2029 - $ -$ 32,099.59$ 160.50$ 43,974.95 $ 5/31/2029 0.5% Interest 6/1/2029 - $ -$ 32,260.08$ 161.30$ 44,136.25 $ 6/30/2029 0.5% Interest
Select Bill Month
All room receipts taken from Daily Reports, Exemptions taken from TOT form 11/1/2025 Bill Month Due Room Receipts Exemptions Taxable 10% Occ Tax 2% Tourism Tax Original Tax OwedLate Penalties Fraud Penalty Interest Payments Total Due as of
6/30/2026
11/1/2025 12/15/2025 130,912.17$ -$ 130,912.17$ 13,091.22$ 2,618.24$ 15,709.46$ 3,141.89$ 3,927.37$ 558.15$ -$ 23,336.87$ Due Date
Calculated TOT
Owed Penalties Fraud
Basis for Interest
Calc Interest Payments Running Total Due Pay by Or
Bill forTHIS MONTH12/15/2025 15,709.46$ -$ -$ - $ -$ 15,709.46$ 12/15/2025 12/16/2025 1,570.95 $ 3,927.37$ 15,709.46$ 78.55 $ - $ 21,286.32$ 12/31/2025 10% Penalty, .05% Interest 1/16/2026 1,570.95 $ - $ 15,788.01$ 78.94 $ - $ 22,936.20$ 1/31/2026 10% Penalty, .05% Interest 2/1/2026 - $ -$ 15,866.95$ 79.33 $ - $ 23,015.54$ 2/28/2026 0.5% Interest 3/1/2026 - $ -$ 15,946.28$ 79.73 $ - $ 23,095.27$ 3/31/2026 0.5% Interest 4/1/2026 - $ -$ 16,026.01$ 80.13 $ - $ 23,175.40$ 4/30/2026 0.5% Interest 5/1/2026 - $ -$ 16,106.14$ 80.53 $ - $ 23,255.93$ 5/31/2026 0.5% Interest 6/1/2026 - $ -$ 16,186.67$ 80.93 $ - $ 23,336.87$ 6/30/2026 0.5% Interest 7/1/2026 - $ -$ 16,267.61$ 81.34 $ 23,418.20 $ 7/31/2026 0.5% Interest 8/1/2026 - $ -$ 16,348.95$ 81.74 $ 23,499.95 $ 8/31/2026 0.5% Interest 9/1/2026 - $ -$ 16,430.69$ 82.15 $ 23,582.10 $ 9/30/2026 0.5% Interest 10/1/2026 - $ -$ 16,512.84$ 82.56 $ 23,664.67 $ 10/31/2026 0.5% Interest 11/1/2026 - $ -$ 16,595.41$ 82.98 $ 23,747.64 $ 11/30/2026 0.5% Interest 12/1/2026 - $ -$ 16,678.39$ 83.39 $ 23,831.03 $ 12/31/2026 0.5% Interest 1/1/2027 - $ -$ 16,761.78$ 83.81 $ 23,914.84 $ 1/31/2027 0.5% Interest 2/1/2027 - $ -$ 16,845.59$ 84.23 $ 23,999.07 $ 2/28/2027 0.5% Interest 3/1/2027 - $ -$ 16,929.81$ 84.65 $ 24,083.72 $ 3/31/2027 0.5% Interest 4/1/2027 - $ -$ 17,014.46$ 85.07 $ 24,168.79 $ 4/30/2027 0.5% Interest 5/1/2027 - $ -$ 17,099.54$ 85.50 $ 24,254.29 $ 5/31/2027 0.5% Interest 6/1/2027 - $ -$ 17,185.03$ 85.93 $ 24,340.22 $ 6/30/2027 0.5% Interest 7/1/2027 - $ -$ 17,270.96$ 86.35 $ 24,426.57 $ 7/31/2027 0.5% Interest 8/1/2027 - $ -$ 17,357.31$ 86.79 $ 24,513.36 $ 8/31/2027 0.5% Interest 9/1/2027 - $ -$ 17,444.10$ 87.22 $ 24,600.58 $ 9/30/2027 0.5% Interest 10/1/2027 - $ -$ 17,531.32$ 87.66 $ 24,688.23 $ 10/31/2027 0.5% Interest 11/1/2027 - $ -$ 17,618.98$ 88.09 $ 24,776.33 $ 11/30/2027 0.5% Interest 12/1/2027 - $ -$ 17,707.07$ 88.54 $ 24,864.86 $ 12/31/2027 0.5% Interest 1/1/2028 - $ -$ 17,795.61$ 88.98 $ 24,953.84 $ 1/31/2028 0.5% Interest 2/1/2028 - $ -$ 17,884.59$ 89.42 $ 25,043.27 $ 2/29/2028 0.5% Interest 3/1/2028 - $ -$ 17,974.01$ 89.87 $ 25,133.14 $ 3/31/2028 0.5% Interest 4/1/2028 - $ -$ 18,063.88$ 90.32 $ 25,223.45 $ 4/30/2028 0.5% Interest 5/1/2028 - $ -$ 18,154.20$ 90.77 $ 25,314.23 $ 5/31/2028 0.5% Interest 6/1/2028 - $ -$ 18,244.97$ 91.22 $ 25,405.45 $ 6/30/2028 0.5% Interest 7/1/2028 - $ -$ 18,336.19$ 91.68 $ 25,497.13 $ 7/31/2028 0.5% Interest 8/1/2028 - $ -$ 18,427.87$ 92.14 $ 25,589.27 $ 8/31/2028 0.5% Interest 9/1/2028 - $ -$ 18,520.01$ 92.60 $ 25,681.87 $ 9/30/2028 0.5% Interest 10/1/2028 - $ -$ 18,612.61$ 93.06 $ 25,774.93 $ 10/31/2028 0.5% Interest 11/1/2028 - $ -$ 18,705.68$ 93.53 $ 25,868.46 $ 11/30/2028 0.5% Interest 12/1/2028 - $ -$ 18,799.21$ 94.00 $ 25,962.46 $ 12/31/2028 0.5% Interest 1/1/2029 - $ -$ 18,893.20$ 94.47 $ 26,056.92 $ 1/31/2029 0.5% Interest 2/1/2029 - $ -$ 18,987.67$ 94.94 $ 26,151.86 $ 2/28/2029 0.5% Interest 3/1/2029 - $ -$ 19,082.61$ 95.41 $ 26,247.28 $ 3/31/2029 0.5% Interest 4/1/2029 - $ -$ 19,178.02$ 95.89 $ 26,343.17 $ 4/30/2029 0.5% Interest 5/1/2029 - $ -$ 19,273.91$ 96.37 $ 26,439.54 $ 5/31/2029 0.5% Interest 6/1/2029 - $ -$ 19,370.28$ 96.85 $ 26,536.39 $ 6/30/2029 0.5% Interest 7/1/2029 - $ -$ 19,467.13$ 97.34 $ 26,633.72 $ 7/31/2029 0.5% Interest
Select Bill Month
All room receipts taken from Daily Reports, Exemptions taken from TOT form 12/1/2025 Bill Month Due Room Receipts Exemptions Taxable 10% Occ Tax 2% Tourism Tax Original Tax OwedLate Penalties Fraud Penalty Interest Payments Total Due as of
6/30/2026
12/1/2025 1/15/2026 98,527.38$ -$ 98,527.38$ 9,852.74$ 1,970.55$ 11,823.29$ 2,364.66$ 2,955.82$ 359.16$ -$ 17,502.93$ Due Date
Calculated TOT
Owed Penalties Fraud
Basis for Interest
Calc Interest Payments Running Total Due Pay by Or
Bill forTHIS MONTH1/15/2026 11,823.29$ -$ -$ - $ -$ 11,823.29$ 1/15/2026 1/16/2026 1,182.33 $ 2,955.82$ 11,823.29$ 59.12 $ - $ 16,020.55$ 1/31/2026 10% Penalty, .05% Interest 2/16/2026 1,182.33 $ - $ 11,882.40$ 59.41 $ - $ 17,262.29$ 2/28/2026 10% Penalty, .05% Interest 3/1/2026 - $ -$ 11,941.81$ 59.71 $ - $ 17,322.00$ 3/31/2026 0.5% Interest 4/1/2026 - $ -$ 12,001.52$ 60.01 $ - $ 17,382.01$ 4/30/2026 0.5% Interest 5/1/2026 - $ -$ 12,061.53$ 60.31 $ - $ 17,442.32$ 5/31/2026 0.5% Interest 6/1/2026 - $ -$ 12,121.84$ 60.61 $ - $ 17,502.93$ 6/30/2026 0.5% Interest 7/1/2026 - $ -$ 12,182.45$ 60.91 $ 17,563.84 $ 7/31/2026 0.5% Interest 8/1/2026 - $ -$ 12,243.36$ 61.22 $ 17,625.06 $ 8/31/2026 0.5% Interest 9/1/2026 - $ -$ 12,304.58$ 61.52 $ 17,686.58 $ 9/30/2026 0.5% Interest 10/1/2026 - $ -$ 12,366.10$ 61.83 $ 17,748.41 $ 10/31/2026 0.5% Interest 11/1/2026 - $ -$ 12,427.93$ 62.14 $ 17,810.55 $ 11/30/2026 0.5% Interest 12/1/2026 - $ -$ 12,490.07$ 62.45 $ 17,873.00 $ 12/31/2026 0.5% Interest 1/1/2027 - $ -$ 12,552.52$ 62.76 $ 17,935.76 $ 1/31/2027 0.5% Interest 2/1/2027 - $ -$ 12,615.28$ 63.08 $ 17,998.84 $ 2/28/2027 0.5% Interest 3/1/2027 - $ -$ 12,678.36$ 63.39 $ 18,062.23 $ 3/31/2027 0.5% Interest 4/1/2027 - $ -$ 12,741.75$ 63.71 $ 18,125.94 $ 4/30/2027 0.5% Interest 5/1/2027 - $ -$ 12,805.46$ 64.03 $ 18,189.97 $ 5/31/2027 0.5% Interest 6/1/2027 - $ -$ 12,869.49$ 64.35 $ 18,254.31 $ 6/30/2027 0.5% Interest 7/1/2027 - $ -$ 12,933.83$ 64.67 $ 18,318.98 $ 7/31/2027 0.5% Interest 8/1/2027 - $ -$ 12,998.50$ 64.99 $ 18,383.97 $ 8/31/2027 0.5% Interest 9/1/2027 - $ -$ 13,063.50$ 65.32 $ 18,449.29 $ 9/30/2027 0.5% Interest 10/1/2027 - $ -$ 13,128.81$ 65.64 $ 18,514.94 $ 10/31/2027 0.5% Interest 11/1/2027 - $ -$ 13,194.46$ 65.97 $ 18,580.91 $ 11/30/2027 0.5% Interest 12/1/2027 - $ -$ 13,260.43$ 66.30 $ 18,647.21 $ 12/31/2027 0.5% Interest 1/1/2028 - $ -$ 13,326.73$ 66.63 $ 18,713.84 $ 1/31/2028 0.5% Interest 2/1/2028 - $ -$ 13,393.37$ 66.97 $ 18,780.81 $ 2/29/2028 0.5% Interest 3/1/2028 - $ -$ 13,460.33$ 67.30 $ 18,848.11 $ 3/31/2028 0.5% Interest 4/1/2028 - $ -$ 13,527.63$ 67.64 $ 18,915.75 $ 4/30/2028 0.5% Interest 5/1/2028 - $ -$ 13,595.27$ 67.98 $ 18,983.73 $ 5/31/2028 0.5% Interest 6/1/2028 - $ -$ 13,663.25$ 68.32 $ 19,052.04 $ 6/30/2028 0.5% Interest 7/1/2028 - $ -$ 13,731.56$ 68.66 $ 19,120.70 $ 7/31/2028 0.5% Interest 8/1/2028 - $ -$ 13,800.22$ 69.00 $ 19,189.70 $ 8/31/2028 0.5% Interest 9/1/2028 - $ -$ 13,869.22$ 69.35 $ 19,259.05 $ 9/30/2028 0.5% Interest 10/1/2028 - $ -$ 13,938.57$ 69.69 $ 19,328.74 $ 10/31/2028 0.5% Interest 11/1/2028 - $ -$ 14,008.26$ 70.04 $ 19,398.78 $ 11/30/2028 0.5% Interest 12/1/2028 - $ -$ 14,078.30$ 70.39 $ 19,469.17 $ 12/31/2028 0.5% Interest 1/1/2029 - $ -$ 14,148.70$ 70.74 $ 19,539.92 $ 1/31/2029 0.5% Interest 2/1/2029 - $ -$ 14,219.44$ 71.10 $ 19,611.01 $ 2/28/2029 0.5% Interest 3/1/2029 - $ -$ 14,290.54$ 71.45 $ 19,682.47 $ 3/31/2029 0.5% Interest 4/1/2029 - $ -$ 14,361.99$ 71.81 $ 19,754.28 $ 4/30/2029 0.5% Interest 5/1/2029 - $ -$ 14,433.80$ 72.17 $ 19,826.45 $ 5/31/2029 0.5% Interest 6/1/2029 - $ -$ 14,505.97$ 72.53 $ 19,898.98 $ 6/30/2029 0.5% Interest 7/1/2029 - $ -$ 14,578.50$ 72.89 $ 19,971.87 $ 7/31/2029 0.5% Interest 8/1/2029 - $ -$ 14,651.39$ 73.26 $ 20,045.13 $ 8/31/2029 0.5% Interest
Select Bill Month
All room receipts taken from Daily Reports, Exemptions taken from TOT form 1/1/2026 Bill Month Due Room Receipts Exemptions Taxable 10% Occ Tax 2% Tourism Tax Original Tax OwedLate Penalties Fraud Penalty Interest Payments Total Due as of
6/30/2026
1/1/2026 2/15/2026 104,506.44$ -$ 104,506.44$ 10,450.64$ 2,090.13$ 12,540.77$ 2,508.15$ 3,135.19$ 316.67$ -$ 18,500.79$ Due Date
Calculated TOT
Owed Penalties Fraud
Basis for Interest
Calc Interest Payments Running Total Due Pay by Or
Bill forTHIS MONTH2/15/2026 12,540.77$ -$ -$ - $ -$ 12,540.77$ 2/15/2026 2/16/2026 1,254.08 $ 3,135.19$ 12,540.77$ 62.70 $ - $ 16,992.75$ 2/28/2026 10% Penalty, .05% Interest 3/16/2026 1,254.08 $ - $ 12,603.48$ 63.02 $ - $ 18,309.84$ 3/31/2026 10% Penalty, .05% Interest 4/1/2026 - $ -$ 12,666.49$ 63.33 $ - $ 18,373.17$ 4/30/2026 0.5% Interest 5/1/2026 - $ -$ 12,729.83$ 63.65 $ - $ 18,436.82$ 5/31/2026 0.5% Interest 6/1/2026 - $ -$ 12,793.48$ 63.97 $ - $ 18,500.79$ 6/30/2026 0.5% Interest 7/1/2026 - $ -$ 12,857.44$ 64.29 $ 18,565.08 $ 7/31/2026 0.5% Interest 8/1/2026 - $ -$ 12,921.73$ 64.61 $ 18,629.69 $ 8/31/2026 0.5% Interest 9/1/2026 - $ -$ 12,986.34$ 64.93 $ 18,694.62 $ 9/30/2026 0.5% Interest 10/1/2026 - $ -$ 13,051.27$ 65.26 $ 18,759.87 $ 10/31/2026 0.5% Interest 11/1/2026 - $ -$ 13,116.53$ 65.58 $ 18,825.46 $ 11/30/2026 0.5% Interest 12/1/2026 - $ -$ 13,182.11$ 65.91 $ 18,891.37 $ 12/31/2026 0.5% Interest 1/1/2027 - $ -$ 13,248.02$ 66.24 $ 18,957.61 $ 1/31/2027 0.5% Interest 2/1/2027 - $ -$ 13,314.26$ 66.57 $ 19,024.18 $ 2/28/2027 0.5% Interest 3/1/2027 - $ -$ 13,380.83$ 66.90 $ 19,091.08 $ 3/31/2027 0.5% Interest 4/1/2027 - $ -$ 13,447.74$ 67.24 $ 19,158.32 $ 4/30/2027 0.5% Interest 5/1/2027 - $ -$ 13,514.97$ 67.57 $ 19,225.90 $ 5/31/2027 0.5% Interest 6/1/2027 - $ -$ 13,582.55$ 67.91 $ 19,293.81 $ 6/30/2027 0.5% Interest 7/1/2027 - $ -$ 13,650.46$ 68.25 $ 19,362.06 $ 7/31/2027 0.5% Interest 8/1/2027 - $ -$ 13,718.71$ 68.59 $ 19,430.66 $ 8/31/2027 0.5% Interest 9/1/2027 - $ -$ 13,787.31$ 68.94 $ 19,499.59 $ 9/30/2027 0.5% Interest 10/1/2027 - $ -$ 13,856.24$ 69.28 $ 19,568.87 $ 10/31/2027 0.5% Interest 11/1/2027 - $ -$ 13,925.53$ 69.63 $ 19,638.50 $ 11/30/2027 0.5% Interest 12/1/2027 - $ -$ 13,995.15$ 69.98 $ 19,708.48 $ 12/31/2027 0.5% Interest 1/1/2028 - $ -$ 14,065.13$ 70.33 $ 19,778.80 $ 1/31/2028 0.5% Interest 2/1/2028 - $ -$ 14,135.45$ 70.68 $ 19,849.48 $ 2/29/2028 0.5% Interest 3/1/2028 - $ -$ 14,206.13$ 71.03 $ 19,920.51 $ 3/31/2028 0.5% Interest 4/1/2028 - $ -$ 14,277.16$ 71.39 $ 19,991.90 $ 4/30/2028 0.5% Interest 5/1/2028 - $ -$ 14,348.55$ 71.74 $ 20,063.64 $ 5/31/2028 0.5% Interest 6/1/2028 - $ -$ 14,420.29$ 72.10 $ 20,135.74 $ 6/30/2028 0.5% Interest 7/1/2028 - $ -$ 14,492.39$ 72.46 $ 20,208.20 $ 7/31/2028 0.5% Interest 8/1/2028 - $ -$ 14,564.85$ 72.82 $ 20,281.03 $ 8/31/2028 0.5% Interest 9/1/2028 - $ -$ 14,637.68$ 73.19 $ 20,354.21 $ 9/30/2028 0.5% Interest 10/1/2028 - $ -$ 14,710.87$ 73.55 $ 20,427.77 $ 10/31/2028 0.5% Interest 11/1/2028 - $ -$ 14,784.42$ 73.92 $ 20,501.69 $ 11/30/2028 0.5% Interest 12/1/2028 - $ -$ 14,858.34$ 74.29 $ 20,575.98 $ 12/31/2028 0.5% Interest 1/1/2029 - $ -$ 14,932.64$ 74.66 $ 20,650.65 $ 1/31/2029 0.5% Interest 2/1/2029 - $ -$ 15,007.30$ 75.04 $ 20,725.68 $ 2/28/2029 0.5% Interest 3/1/2029 - $ -$ 15,082.34$ 75.41 $ 20,801.09 $ 3/31/2029 0.5% Interest 4/1/2029 - $ -$ 15,157.75$ 75.79 $ 20,876.88 $ 4/30/2029 0.5% Interest 5/1/2029 - $ -$ 15,233.54$ 76.17 $ 20,953.05 $ 5/31/2029 0.5% Interest 6/1/2029 - $ -$ 15,309.70$ 76.55 $ 21,029.60 $ 6/30/2029 0.5% Interest 7/1/2029 - $ -$ 15,386.25$ 76.93 $ 21,106.53 $ 7/31/2029 0.5% Interest 8/1/2029 - $ -$ 15,463.18$ 77.32 $ 21,183.85 $ 8/31/2029 0.5% Interest 9/1/2029 - $ -$ 15,540.50$ 77.70 $ 21,261.55 $ 9/30/2029 0.5% Interest
75 E. Santa Clara Street, Suite 1150
San Jose, CA 95113
(408) 715-7980
www.omnuslaw.com
Craig A. Hansen
PARTNER AND CHAIR OF LITIGATION
[email protected]
July 16, 2026
VIA EMAIL AND FIRST-CLASS MAIL
[email protected]
City Clerk, City of Woodland
300 First Street
Woodland, CA 95695
Re: Notice of Appeal of Determination of Tax Amount Following the Administrative Hearing for Shadow Inn Transient Occupancy Tax Audit Assessment
Dear Ms. Kersey:
This letter serves as a Notice to Appeal the City of Woodland’s calculation of the Best Western Shadow Inn, located at 584 N. East Street, Woodland, CA 95776 (the “Hotel”)’s tax liability to the City Council pursuant to Woodland Municipal Code Section 3.12.100.
As an initial matter, we appreciate that the City took into consideration evidence of the two additional payments presented at the April 28, 2026 hearing (the “Hearing”).
However, it appears that the amount – notably the penalty – still exceeds the amount permitted under WMC § 3.12.080. Specifically, Section 3.12.080 generally caps penalties at 20% of the TOT, yet the current amount of $315,688.65 is 45% of the TOT of $695.580.38.
Section 3.12.080(c) provides a narrow exception to this general rule: (emphasis added)
If the Tax Administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in subsections A and B of this section.
At the Hearing, City officials confirmed that the assessed penalty was, in fact, based on a determination of fraud. The officials specifically noted that this “determination” of fraud was based on the contention that my clients are difficult to work with (e.g. not immediately responsive to email correspondence) and have failed to pay the subject taxes for three years.
Officials further confirmed that there was no formal (or informal) investigation, no written
July 16, 2026
Marissa Kersey
City Clerk, City of Woodland
75 E. Santa Clara Street, Suite 1150
San Jose, CA 95113
(408) 715-7980
www.omnuslaw.com
documentation of fraudulent behavior, no consultation with City’s legal counsel, or any other evidence of a specific finding of fraud made by the City.
Under California law, fraud is defined as an “intentional misrepresentation, deceit, or concealment of a material fact known to the [fraudulent party] with the intention on the part of the [fraudulent party] of thereby depriving a person of property or legal rights or otherwise causing injury.”1 Fraud is similarly defined in criminal law, as a “dishonest stratagem consisting of the misrepresentation or concealment of material facts.”2 Two key elements necessary for a finding of fraud are: (1) a state of mind consisting of disbelief in the truth of the statement or representation, and (2) the specific intent to defraud the other party, causing them to alter their position to their injury or risk.3 In short, fraud is a serious finding that requires an extremely high standard of proof.
Here, the City has not identified any specific statement or representation from our clients that could be considered potentially “fraudulent,” much less articulate how our clients had the requisite state of mind and specific intent to defraud. Moreover, the City has confirmed that there has been no investigation, no formal finding, and no meaningful tangible evidence of fraudulent behavior. As the matter stands, any basis for a finding of fraud appears to be nothing more than the Tax Administrator’s subjective and unsubstantiated suspicion of fraud. Our clients have made two significant payments, establishing a clear commitment to their obligations to the City. They have simply faced significant financial limitations and, as noted many times, are in the process of significant refinancing to overcome them.
Ultimately, as made clear by my colleague Wing C. Dam at the Hearing, my clients fully intend on paying off any balance owed – they simply want to ensure that the amount they do pay off is accurate and substantiated. This “determination” of fraud would cost my clients hundreds of thousands of dollars is fundamentally unfair and unlawful, and would deny my client any degree of transparency or due process. For the penalties to be assessed to my clients as is would be an egregious breach of both their civil and Constitutional rights.
We look forward to further engaging with the City Council and are hopeful that we can reach a fair and equitable resolution of this matter at the upcoming appellate hearing.
1 Cal Civ. Code § 3294.
2 People v. Bollaert, 248 Cal.App. 4th 699.
3 Anderson v. Deloitte & Touche, 56 Cal.App.4th 1468 (1997).
July 16, 2026
Marissa Kersey
City Clerk, City of Woodland
75 E. Santa Clara Street, Suite 1150
San Jose, CA 95113
(408) 715-7980
www.omnuslaw.com
Yours very truly,
Craig Alan Hansen
cc: Client
75 E. Santa Clara Street, Suite 1150
San Jose, CA 95113
(408) 715-7980
www.omnuslaw.com
Craig A. Hansen
PARTNER AND CHAIR OF LITIGATION
[email protected]
July 17, 2026
VIA EMAIL AND FIRST-CLASS MAIL
[email protected]
City Clerk, City of Woodland
300 First Street
Woodland, CA 95695
Re: Request to Continue Appellate Hearing
Dear Ms. Kersey:
We have received the City’s July 16, 2026 “Notice of Appeal Hearing” scheduling the Appellate Hearing for July 21, 2026 at 6:00 p.m. Unfortunately, I will be unavailable to appear on that date, as I will be on a two-week trip overseas until August 3, 2026. My colleague, Wing C. Dam, who appeared at the previous administrative hearing, will also be unavailable during this time due to personal obligations.
As such, I respectfully request a rescheduling of the Appellate Hearing from July 21, 2026 to August 10, 2026, or another date thereafter that is convenient for the City Council, provided that it grants my clients and I sufficient time to prepare. My clients and I remain committed to a fair and equitable resolution of this matter, and I believe a three-week rescheduling will not prejudice the City.
Yours very truly,
Craig Alan Hansen
cc: Client
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WOODLAND
DENYING THE APPEAL OF SHADOW OAKS HOSPITALITY, INC,
SUSTAINING THE TAX ADMINISTRATOR’S JULY 1, 2026
DETERMINATION OF TAX AMOUNT CONCERNING UNPAID TAXES,
PENALTIES, FRAUD PENALTIES, AND INTEREST PURSUANT TO
SECTION 3.12.100
WHEREAS, Chapter 3.12 of the Woodland Municipal Code (the “Code”) establishes the City's Transient Occupancy Tax (“TOT”), which is imposed on guests occupying hotels and other short-term lodging within the City in the amount of 10 percent of room rent; and
WHEREAS, In 2022, the City established the Woodland Tourism Business Improvement District (TBID) at the request of the local hotel industry. The TBID assessment equals two percent of room rents and is collected, reported, and enforced in the same manner as the City's TOT; and
WHEREAS, Under Section 3.12.050 of the Code, all operators of hotels within the City shall collect the tax imposed by the Code and separately identify the tax from the amount of the rent charged; and
WHEREAS, Section 3.12.070 of the Code requires that each operator report to the Tax Administrator the amount of rent and tax collected for each calendar quarter and immediately remit the full amount of the tax collected. Further, this section requires that operators hold the collected taxes in a trust account prior to payment to the City; and WHEREAS, Section 3.12.080 of the Code establishes penalties for delinquent tax payments, including penalties for fraud and the accrual of interest on unpaid amounts; and WHEREAS, Beginning in May 2023, the Best Western Shadow Inn hotel located at 584 N. East Street, ceased remitting the required TOT and TBID payments as required by the Code. City calculations indicate that Shadow Oaks Hospitality, Inc. (Appellant), the owners of the Best Western Hotel, owe $1,089,640.61 in unpaid TOT and TBID assessments, penalties, and interest; and
WHEREAS, On March 17, 2026, the City's Tax Administrator issued a Tax Audit Assessment ("Assessment") with the determination of the amount of unpaid taxes, as well as interest and penalties, owed from July 1, 2023 through January 31, 2026; and WHEREAS, On April 28th, 2026, an Administrative Hearing was held pursuant to Section 13.12.090 of the Code as requested by the Appellant in response to the Assessment; and
WHEREAS, On July 1, 2026, the City Tax Administrator issued a Determination of Tax Amount (“Determination”) following the administrative hearing that reduced the
amount owed as identified in the Assessment by $56,774.81, to reflect two previous payments made by the Appellant; and
WHEREAS, On July 16, 2026, the City received a Notice of Appeal to the City Council from the Appellant and the hearing was subsequently scheduled for July 21, 2026.
A request to continue the hearing was then sent by the Appellant and the City rescheduled the hearing for August 4, 2026; and
WHEREAS, on August 4, 2026, the City Council conducted the appeal hearing and considered the entirety of the oral and written evidence presented; and WHEREAS, The Appellant’s Notice of Appeal did not dispute the unpaid taxes but challenged the assessment of the 25 percent fraud penalty applied to the unpaid taxes; and
WHEREAS, The City relied upon information provided by the Appellant when determining whether the fraud penalty would be assessed, specifically the reports generated from the hotel management software showing that the monthly amounts of TOT and TBID were collected from guests, but then not remitted to the City as required by the Code; and WHEREAS, the Appellant has knowingly collected the TOT and TBID, and has failed to pay the City even the undisputed amount owed and intentionally retains money legally owed to the City and paid by guests; and
WHEREAS, The City Council has determined that the fraud penalty is warranted and that the Determination issued to the Appellant is the full amount of the tax, penalty, fraud penalty, and interest owed to the City.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Woodland as follows:
SECTION 1. The City Council adopts and incorporates by use of this reference as findings of fact all of the statements and recitals set forth above, as well as the entirety of the oral and written evidence and testimony presented to the City Council on August 4, 2026, which are part of the City Council’s administrative record in this matter.
SECTION 2. The City Council is the final administrative decision-maker under Code section 3.12.100. The Council reviewed the entirety of the oral and written evidence and testimony presented to it on August 4, 2026; evaluated the credibility, reliability, foundation, consistency, and persuasiveness of the testimony and documentary evidence; and exercised its independent and objective judgment and based on this denies the appeal and sustains the Tax Administrator’s Determination in its entirety.
SECTION 3. If any portion of this Resolution is held invalid, the remaining portions shall remain in full force and effect. The City Council declares it would have adopted this Resolution irrespective of the invalidity of any individual provision.
SECTION 4. This Resolution shall become effective immediately upon adoption.
SECTION 5. The City Clerk shall transmit a copy of this Resolution to Appellant.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 4th day of August 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_______________________________
Tom Stallard, Mayor
ATTEST:
________________________________
Marissa Kersey, City Clerk