Cities Index.
Attachment 5 - TID vs TOT One Pager

Yountville City Council
December 3, 2024

Document
Attachment 5 - TID vs TOT One Pager
Meeting
December 3, 2024
Body
Yountville City Council
Original file
1.4 MB
Text extracted from the city's file for reading and search. Open the original on townofyountville.primegov.com. That file is the official record.

VIS I T
Tourism Improves Resident Quality of Life in Napa Valley The Transient Occupancy Tax (TOT) is a tax on overnight hotel stays in Napa County.

Visitors stay in
lodging properties
12% of gross room revenue
goes into the local
jurisdiction’s General Fund
The General Fund pays for local
community improvements
and services
HOTEL
Parks and
Recreation
Police and Fire Sidewalk and
Street Repair
• The number one industry in Napa Valley is wine,
followed by the second largest industry, tourism.
• 1 out of 5 working adults in Napa County (age 16-65)
is employed in the hospitality industry.
• Approximately 3.7M people visit Napa Valley annually. • Overnight lodging guests and day trip visitors spend
over $2.5 billion in our community in a typical year.
• Compared to day visitors, overnight guests visit more local businesses and spend more money per day.

Visit Napa Valley is the official destination marketing organization for Napa County. We promote the region
as an attractive travel destination and enhance its public image as a dynamic place to visit, live, and work. Our
priorities include:
• Promoting Napa Valley travel recovery by encouraging travel during off-peak periods (namely November - March & midweek), inspiring international travel
recovery, and growing group travel.
• Serving as a steward of Napa Valley by fostering a
vibrant economy, a healthy environment, and a
high-quality of life for our residents through the
development of a best-in-class sustainable tourism plan and initiatives such as a Green Lodging Certification
Program.
• Helping to engage the Napa Valley hospitality
workforce by launching "Crush that Career", a
campaign designed to address workforce shortages
by attracting the next generation of hospitality
professionals to consider a career in Napa Valley.

3.7M
1 3
2 In 2023, TOT revenue reached a record $69M,
$14M more than pre-pandemic levels in 2019.
$69M
FY23
American Canyon
2%, $1.6M
Napa County
17%, $11.9M
Calistoga
18%, $12.2M
St. Helena
6%, $4M Yountville
13%, $8.7M
City of Napa
44%, $30.6M
Since 2019, an additional 1%
TOT has been added to
overnight hotel stays in
Calistoga, St. Helena, Yountville, City of Napa, and Napa County to support affordable
housing solutions.
+$14M
2021
$54M
2019
$55M $22M
2020 2023
$69M
2022
$68M
TOURISM DRIVES OUR LOCAL ECONOMY VISIT NAPA VALLEY: VISION AND MISSION A lodging industry self-imposed assessment specified for maintaining a sustainable tourism economy.
• The TID assessment, initiated by hotel and lodging
properties, funds marketing for tourism promotion.
• The Napa County TID was formed in 2010; renewed in
2015 for a ten-year period going through 2025; and will renew again for another ten-year period, taking Napa
County through 2035.
• Collected TID assessments fund destination
marketing budgets of approximately
$11 million annually.

Tourism Improvement District vs. Transient Occupancy Tax Tourism Improvement District (TID)
A county-wide tax collected on overnight hotel stays and earmarked for resident services.
• Each jurisdiction in Napa County levies a 12% TOT
on overnight hotel stays.
• Beginning in 2019, an incremental 1% of TOT collected in Calistoga, St. Helena, Yountville, the City of Napa, and Unincorporated Napa County has raised $23 million in
taxes paid by hotel guests to help address affordable
housing solutions throughout Napa Valley.

Transient Occupancy Tax (TOT)
• Visitors come to Napa Valley, stay in a lodging property, and then leave.
• 2% is collected on the overnight hotel fee. The collected TID revenue then goes to Napa Valley Tourism
Corporation (NVTC).
• NVTC contracts with Visit Napa Valley (VNV) to do
tourism marketing.
• This generates visitation, spending, and economic
benefit to Napa Valley.
• Visitors come to Napa Valley, stay in a lodging property, and then leave.
• 12% is collected on the overnight hotel fee for that
town.
• The collected TOT revenue goes to the general fund for that specific jurisdiction.
• The general fund pays for community improvements
and services such as police and fire safety, infrastructure, and parks and recreation.

HOW THE TID WORKS HOW THE TOT WORKS
Parks and
Recreation
Police
and Fire
Sidewalk and
Street Repair
VIS I T For more information on the Napa Valley TID, TOT, NVTC, or Visit Napa Valley go to VisitNapaValley.com/industry.
12% CITY HALL
NV 2 TC
%
Marketing
General Fund
Website Social Media Publications Napa
Valley

← All documents from this meeting