The Vendor is required to provide transient occupancy tax audit services.
- Tourist occupancy tax (tot):
• All visitor accommodation facility (VAF) operators in the city are required to file a tot return and pay the 12% of rent due on a monthly basis pursuant to city "transient occupancy tax ordinance".
• Total tot revenues are the largest revenue source of the city’s general fund revenue budget, making up approximately 27% or $30 million.
• These revenues are critical to providing funding to support vital city services and operations.
• In February 2014, VAF owners voted to authorize city council to levy a special tax and to issue debt to finance the rehabilitation and upgrade of the city conference center.
• As established in the rate and method of apportionment (the "RMA"), the special tax went into effect July 1, 2014 with the following categories and rates;
○ Adjacent hotel - hotel property within 100' of mcc (currently 3 hotels) have a rate of 4.15%
○ Full-Service hotel - lodging with food & beverage as defined by smith travel research have a rate of 1.60%
○ Limited-service hotel - neither adjacent nor full-service have a rate of 0.80%
• The assessment levied on all lodging businesses within the city is $4.50 per occupied room night for non-luxury full service VAF and $1.50 per occupied night for limited-service VAF.
• the proceeds from the district assessment are used to administer marketing programs to promote the county as a tourism destination and to fund projects, programs and activities that benefit lodging businesses within the district.
- Contract Period/Term: 3 years
- Questions/Inquires Deadline: June 6, 2025