HomeMy WebLinkAboutI-1 - Uniform Transient Occupancy Tax IncreaseBY THE CITY COUNCIL
CITY OF NEWPORT BEACH
JUN 9 1986
COUNCIL MENDA
NO.. ��/--
-G0UNCIL---AGENDA -ITEM—NO:-
CITY OF NEWPORT BEACH
OFFICE OF THE CITY MANAGER
May 12, 1986
TO: MAYOR AND CITY COUNCIL
FROM: City Manager
SUBJECT: UNIFORM TRANSIENT OCCUPANCY TAX
CITE' OF Smit" h'PORT PMAC�l
INCREASE
MAY 12 1986
During March, 1986 the City Council received a
request from the Newport Beach Conference.and Visitors Bureau
to increase the Transient Occupany Tax from 8% to 90, and
make the to increase available to the Conference and Visitors
Bureau for promotion of the hotel/restaurant industry in
Newport Beach.
On March 24th the City Council permitted the first
reading of a subject ordinance increasing the Transient Oc-
cupancy Tax to 9%. It was to receive a second reading on
April 14th, but the item was continued to May 12th at the
request of the Conference and Visitors Bureau.
I believe it was anticipated by the City Council
that when the ordinance was considered for second reading,
that it would be accompanied by an agreement between the City
of Newport Beach and the Conference and Visitors Bureau out-
lining the conditions for the use of the additional to tax.
This agreement has not been finalized and is not, therefore,
ready for presentation to the City Council. It is still my
belief that the second reading should not occur until there
is a better understanding on the part of the City as to how
these funds would be used.
Additional developments have occurred since this
item was first introduced to the City Council. The first is
that the neighboring cities of Costa Mesa and Irvine are
currently considering the same item, and it will be a topic
of discussion at the next Inter -City Liaison Committee meet-
ing on May 22nd. I believe it would be helpful if the City
postponed final action on this subject until it is known ,}x,
what adjoining cities are proposing. The second development,
is the request from the Arts Commission for a portion of the.'.#
1% increase. This item has not been reviewed in great detail,
and probably should be reviewed before the second reading
occurs.
BY THE Mly COUNCIL
CITY OF NEWPORT BEACH
JUL 2 8 1986
Page -2-
For all of the reasons discussed above, it is
suggested that the second reading not occur at this time to
permit additional review and study of the proposal.
ROBERT L. WYNN
6'V THE CiffCOUNCIL
CITY OF NEWPORT BEADI
APR 14 1986
7/./.� e t(ef(- am- - /--), / M-
L AGENDA
STAFF REPORT
.Agenda lteffl R(6)
BY THE CITY i3OUNCiL
CITY OF f4pi'y (c � 11
OFFICE OF THE CITY ATTORNEY
MAR 24 1986
March 17, 1986
TO: Honorable Mayor and Members of the City Council
FROM: Carol A. Korade, Assistant City Attorney
RE: Proposed Ordinance Amending Chapter 3.16 Pertaining to
Uniform Transient Occupancy Tax
The City Council is considering the adoption of an
Ordinance amending Chapter 3.16 of the Newport Beach Municipal
Code pertaining to uniform transient occupancy tax.
Specifically, this amendment increases the transient occupancy
tax from eight percent (8%) to nine percent (9%) of the amount
charged by the hotel operator and provides that the tax shall be
deposited in the general fund and utilized for general revenue
purposes.
The City Council has the legal authority to enact an
amendment increasing the transient occupancy tax. In 1982, the
California Supreme Court in San Francisco v. Farrell determined
that general taxes do not require a 2/3 vote of the electorate.
Any taxes which are placed in the general fund and utilized for
general revenue purposes can be levied by the City Council.
Since the transient occupancy tax is not levied on property
according to its value, the additional constraints on the levy of
an ad valorem tax do not apply.
The past practice of the City is to place the entire
transient occupancy tax into the general fund. The additional
sentence requiring that the tax be deposited in the general fund
and utilized for general revenue purposes codifies this practice
and preserves the integrity of the tax. The City Council can
allocate any portion of the general fund, including the money
derived from the transient occupancy tax for any general revenue
purposes.
";TV COURIML
s.ORT UFACH
lj�'\ N1AY 12 19d'6
Recommendation:
It is recommended that the City Council introduce the
Ordinance amending Chapter 3.16 of the Newport Beach Municipal
Code pertaining to uniform transient occupancy tax and, if
desired, pass to second reading and adoption on April 14, 1986.
Carol A. Korade
Assistant City Attorney
CAK/mlh
Agenda Item No. I-1
AGREEMENT
(Newport Beach Convention & Visitors Bureau)
This Agreement, made and entered into this day
of , 1986, by and between the CITY OF NEWPORT
BEACH, a municipal corporation and charter city ("City"), and
NEWPORT BEACH CONVENTION & VISITORS BUREAU, a non-profit
corporation organized and existing under and by virtue of the
laws of the State of California ("Bureau") is made with reference
to the following facts:
A. The City of Newport Beach, pursuant to the
provisions of its City Charter and Section 37110 of the
Government Code of the State of California has the power to
expend monies accruing to the General Fund for the purpose of
promoting tourism and related activities;
B. The City Council has determined that the Bureau
has special knowledge and experience necessary to promote tourism
in Newport Beach;
C. The City Council has determined that the Bureau's
promotional activities are likely to substantially increase
transient occupancy tax revenue and sales tax revenue; and
D. The City Council has determined that funding of
Bureau activities will be a significant benefit to the City of
Newport Beach.
NOW, THEREFORE, the parties agree as follows:
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I . Term:
This Agreement shall
and shall terminate on June 30, 19889
provided in this Agreement.
2. Bureau Services:
commence on October 1, 19869
unless sooner terminated as
Bureau shall develop, plan, carry out and
supervise a conference and tourism development program as
outlined in the marketing plan attached as Exhibit "A." Bureau,
in implementing this plan, shall, at a minimum, do the following:
A. Maintain suitable quarters and employ
competent personnel to properly carry out the promotional
activities;
B. Prepare and distribute, by way of the media
or direct mail, brochures, publications and guides that inform
prospective tourists and visitors of the recreational and
cultural assets of Newport Beach;
C. Develop marketing programs that increase
business and visitor trade during the off-season (October through
May).
3. City Funding:
City shall pay the Bureau, from the General Fund,
the sum of $255,000.00 for the remaining portion of City's 1985-
86 fiscal year, and $340,000.00 for City's 1986-87 fiscal year
1986-87, or an amount equal to one -ninth (1/9th) of the transient
occupancy tax revenue collected by the City during each fiscal
year whichever is less. City's obligation to fund the Bureau
activities is contingent upon all of the following:
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A. A transient occupancy tax rate of 9%. In the
event the transient occupancy tax rate is less than 9% for any
reason, including, but not limited to, a decision on the part of
the City Council to establish the transient occupancy tax at a
rate below 9% or the passage of any legislation or initiative
that would require a roll -back of the tax rate to a level below
9%, the City's obligation to pay funds to Bureau shall cease;
B. A determination by the City Manager that
sufficient funds are currently available within the General Fund
such that payment will not jeopardize the City's ability to
provide necessary services;
C. With respect to the funding during the City's
1987-88 fiscal year, the City Council has made an appropriation
for Bureau funding in the budget for that fiscal year; and
D. With respect
Bureau has submitted, and City
outlining the services to be
fiscal 1987-88.
to funding for fiscal 1987-88,
has approved, a marketing plan
performed by the Bureau during
4. Manner of Payment:
Funds due Bureau pursuant to this Agreement shall
be paid on or before the thirty - fifth (35th) day following the
close of each quarter during the fiscal year (quarter closure
dates are September 30th, December 31st, March 31st and June
30th). For example, payments for the portion of fiscal year
1986-87 are due on February 5, May 5, and August 5, 1987.
Payments shall be made on a pro -rata basis ($85,000.00 per
quarter) provided, however, quarterly payments shall not exceed
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one -ninth (1/9th) of the transient occupancy tax revenue received
by the City during the preceding quarter.
5. Bureau Reports:
In addition to the duties specified in Section 2
of this Agreement, Bureau shall:
A. Provide City with a marketing plan and annual
budget on or before April 1, 1987. The budget shall first have
been approved by the Board of Directors of Bureau. The marketing
plan shall specify the goals and objectives of Bureau during the
1987-88 fiscal year, and the methods Bureau will use to achieve
those goals and objectives. The marketing plan shall also
evaluate the success of the Bureau in increasing tourism and
related activities during the preceding six (6) months.
B. On or about January 1, 1988, Bureau shall
provide City with a semi-annual report summarizing the progress
it has made towards achieving goals and objectives specified in
the marketing plan.
6. Expenditure of Funds by Bureau:
Bureau shall expend funds provided by City in
accordance with the budget submitted to, and approved by, the
City Council (see Exhibit "A.") With the prior approval of the
City Manager, Bureau may transfer funds, or make expenditures,
allocated for one element of the budget to another element so
long as the basic goals and objections of the tourist development
program are not impaired.
1XIM
7. Records:
Bureau shall prepare and maintain, during the term
of this Agreement, and for 12 months after its termination,
complete and accurate books, records and accounts showing the
expenditures of all funds disbursed to it by City pursuant to
this Agreement. City shall, during Bureau's regular business
hours, have the right to audit and review all records maintained
by the Bureau. If, upon audit of the records, it is determined
that funds provided by the City have been utilized other than as
provided in the budget and as specified in this Agreement, Bureau
shall reimburse City for all such funds and the cost of the
audit.
7. Licenses and Permits:
Bureau shall obtain and maintain any and all
licenses and permits necessary to conduct its activities, render
the services required by this Agreement and maintain its
facilities.
8. Indemnification:
Bureau shall defend, indemnify, and hold harmless
City, and its officers, employees, agents, and representatives
from and against any and all claims, losses, damage, liability,
lawsuits, judgments, costs, fees and expenses that may be claimed
by any person or entity, or incurred by the City, and which arise
out of, or are in any way related, to the activities of Bureau,
its agents, employees, subcontractors, or representatives,
pursuant to this Agreement, whether or not there is concurrent,
passive or active negligence on the part of the City or its
officers, agents, or employees; provided, however, Bureau's
duties under this paragraph shall not extend to any claims,
losses, damage, liability, lawsuits, judgments, costs, fees and
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0
expenses arising from the sole negligence or wilful misconduct,
of the City, its employees, officers, agents or representatives.
9. Termination:
City shall have the right to terminate this
Agreement as provided in this paragraph:
A. City shall have the right to terminate this
Agreement, effective on the date written notice is given to
Bureau, in the event of any of the following:
1. Bureau has improperly expended funds
provided by the City pursuant to this Agreement;
2. Bureau has failed to perform the
services required of it pursuant to this Agreement;
3. Bureau has filed, or has taken or
committed any act preparatory to filing, a petition in bankruptcy
or for receivership or reorganization under the Bankruptcy Act.
4. Bureau has become insolvent or committed
any act of insolvency.
B. City shall have the right to terminate this
Agreement by giving thirty (30) days' written notice, in the
event Bureau fails to perform any duty required of it other than
those specified in the preceding sub -section.
C. City shall have the right to terminate this
Agreement without any cause or legal justification, and at any
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time, by giving Bureau ninety (90) days' prior written notice of
termination.
10. Independent Contractor:
The parties agree that Bureau, while engaged in
the performance of duties required by this Agreement, is an
independent contractor, and not an officer, agent or employee of
the City.
11. Assignment:
Bureau shall not assign this Agreement, nor the
right to receive any monies pursuant to this Agreement, without
the prior written consent of the City.
12. Notices:
All notices required to be given by this Agreement
shall be in writing and personally served or given by mail.
Notice by mail shall be deemed to have been given when deposited
in the United States mail, certified and postage prepaid, and
addressed to the party to be served as follows:
To City:
CITY OF NEWPORT BEACH
Attention: City Manager's Office
3300 Newport Boulevard
Newport Beach, CA 92663
To Bureau:
NEWPORT BEACH CONVENTION do VISITORS BUREAU
Attention: Chip Stuckmeyer
Newport Beach, CA 92660
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13. Complete Agreement:
This document represents the entire Agreement
between the City and Bureau and supersedes all prior
negotiations, representations or agreements, either oral or in
writing. This Agreement may be amended only by a written
instrument signed by the City and the Bureau.
Date:
Date:
Date:
NEWPORT BEACH CONVENTION &
VISITORS BUREAU
By:
And:
"Bureau"
CITY OF NEWPORT BEACH, a
municipal corporation.
By:
"City"
Approved as to form this day of
-8-
By:
City Attorney
1986.
COUNCR AGENDA
-.4- -1'
ORDINANCE NO.
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
NEWPORT BEACH AMENDING CHAPTER 3.16 OF THE
NEWPORT BEACH MUNICIPAL CODE PERTAINING TO
UNIFORM TRANSIENT OCCUPANCY TAX.
The City Council of the City of Newport Beach does hereby
ordain as follows:
Section 1: Section 3.16.030 of the Newport Beach
Municipal Code is amended to read as follows:
3. 16.030 Tax Imposed. For the privilege
of occupancy in any hotel, each transient
is subject to and shall pay a tax in the
amount of nine percent -(9%) of the rent
charged by the operator. The tax shall be
deposited in the general fund and utilized
for general revenue purposes. The tax
constitutes a debt owed by the transient
to the City which is extinguished only by
payment to the operator or to the City.
The transient shall pay the tax to the
operator of the hotel at the time the rent
is paid. If the rent is paid in
installments,'a proportionate share of the
tax shall be paid with each installment.
The unpaid tax shall be due upon the
transient's ceasing to occupy space in the
hotel. If, for any reason, the tax due is
not paid to the operator of the hotel, the
Finance Director may require that such tax
shall be paid directly to the. Finance
Director.
Section 2: All other provisions of Chapter 3.16 shall
remain in full force and effect.
Section 3: The Mayor shall sign and the City Clerk shall
attest to the passage of this Ordinance. The City Clerk shall
cause the same to be published once in the official newspaper
within fifteen (15) days after its adoption. The Ordinance shall
become effective on October 1, 1986.
Section 4: This Ordinance was introduced at a regular
meeting of the City Council of the City of Newport Beach held on
the day of , and adopted on the
day of , by the following vote, to -wit:
AYES, COUNCILMEMBERS
NOES, COUNCILMEMBERS
ABSENT COUNCILMEMBERS
Mayor
ATTEST:
City Clerk
copy( AGENDA
M0
Thomas Wilck Associates Public Relations
Suite 290 2151 Michelson Drive Irvine, California 92715 [714] 553-0333
EXECUTIVE SUMMARY
OF
NEWPORT BEACH STRATEGIC MARKETING PLAN
PREPARED FOR
THE NEWPORT BEACH CITY COUNCIL
M
THE NEWPORT CONFERENCE & VISITORS BUREAU
JUNE 2, 1986
EXECUTIVE SUMMARY
NEWPORT BEACH CITY COUNCIL
SEVEN KEY ELEMENTS
1. Tourism is No. 1 state industry.
2. Newport Beach thrives on visitor economy.
3. Our city faces strong competition.
4. We must attract a quality -seeking guest.
5. Target marketing is a business decision and a wise city
investment.
6. Visitors Bureaus are effective city marketing tools.
7. Newport Beach benfits from the Conference and Visitors Bureau.
OVERVIEW
This special executive summmary has been prepared for the Newport
Beach City Council as a digest of the rationale for city
participation in a marketing plan to present Newport Beach as a
destination for upscale, quality -seeking guests.
You are being asked to make a'n investment in the future of our
city which is consistent with the actions you have already taken
to insure a high quality of life here.
This is a business decision. You have made extensive
infrastructure investments in this city and continue to spend for
operational costs.
Target marketing is a business method used to attract upscale
individuals to the city through the use of focused advertising
and promotions. These are people whose visits help to
economically and socially contribute to the well-being of our
city.
By adopting this marketing plan for Newport Beach you will be
protecting the city's current and future revenue base in the face
of increasing competition from activist resort/destination
cities.
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1. TOURISM IS NO. 1 STATE INDUSTRY.
Visitors are important to the state's economy. California
visitors spend more than $31 billion a year, making tourism the
number one job and tax -producing industry in the state. In fact,
500,000 people are employed because of the guests who come to
California.
In order to protect its investment in the face of stiff
competition from other areas, California has undertaken a massive
marketing effort. The state has invested more than $11 million
during the past two years to maintain the state's multi -billion
dollar share of the industry.
In addition, the state allocated funds to promote the Southern
California coastal communities, specifically singling out Newport
Beach for special attention. This broad exposure gives us a
base with which to further refine the message about Newport Beach
to attract the finest quality of visitor.
It is from this segment of the visitor population that the city
will derive its greatest benefit.
2. NEWPORT BEACH THRIVES ON VISITOR ECONOMY.
The upscale visitors to be attracted to Newport Beach will
contribute greatly to our economic and social vitality.
Economically, visitors to Orange County last year spent more than
$2.2 billion, according to the California Office of Tourism. For
Newport Beach businesses, small and large, this meant at least
$84 million was spent locally.
Small clothing stores, gift shops, and other small businesses
drew direct benefits, as did restaurants, hotels and florists.
This is based on an extrapolation of Laventhol & Horwath's study
of visitor spending per day for the Irvine area.
In addition, studies indicate that no part of a city's economic
life is untouched by the boon of tourism. In fact, money that is
spent in the city actually circulates 2 times, according to the
California Office of Tourism, a huge multiplier effect that
translates our cummulative visitor economic impact to $168
million a year.
Tax revenues generated for the city were $3.3 million from the
bed tax alone. In addition, the restaurants and lounges of the
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city generated another $1.5 million in sales tax revenues. These
funds went directly to aid our community services like police,
public works and other community projects and to maintain our
high quality of life in Newport Beach. Any decline in this level
of support would obviously mean an equivalent slippage in our
services.
The City has strong incentive to protect and insure the health of
our visitor economy.
3. OUR CITY FACES STRONG COMPETITION.
Newport Beach faces stiff competition throughout the marketplace
for both the business and pleasure traveler.
Though our longer-term objective is to lure visitors to this area
in cooperation with surrounding cities, there is increasing
competition locally for the business traveler dollars. This
probably cannot be avoided, though it can be minimized through
cooperation.
For the pleasure visitor, Newport Beach's competition is well-
heeled and fierce. As a resort/destination city, Newport Beach is
in a league with, and in direct competition with, Long Beach, San
Diego, Santa Barbara, Palm Springs, and Monterey. Each of these
cities has drawn the battle lines to fight for the upscale
visitor dollars.
Their commitments have come in the form of funding city
Conference and Visitors Bureaus with significant investments.
Below are the total annual budgets of each city bureau:
*San Diego...............$2.7 million
*Monterey................$1.1 million
*Palm Springs ............ $1.1 million
*Long Beach..............$975,000
*Santa Barbara ........... $680,000
With extensive investment in the development of their marina
communities, the cities of Carlsbad and Ventura/Oxnard will not
be far behind in pursuing the upscale resort visitor.
With competition this strong, either a commitment is made or a
city loses by default. Newport Beach either fights to hold its
own or we begin to decline. This market place will not allow
neutrality.
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4. WE MUST ATTRACT A QUALITY -SEEKING GUEST.
The focus of the Newport Beach Conference and Visitors Bureau
will be to target a special type of guest to the city.
This guest expects the best and is willing to pay for it. A
sample profile of the upscale guest, based on experience in the
area, is an upper -middle to upper -management executive or
successful consultant, in the 35 -plus age group, with annual
income of $75,000 -plus, who dines at the finest restaurants, is a
high-volume shopper and demands quality throughout the visit.
We expect to attract these travelers for business and pleasure.
In addition, the Bureau will play other vital roles in the city.
The services provided by the Bureau will lend a sense of the
specialness of the City. VIPs and other visitors to Newport Beach
will know what it means to visit a first-class city.
The Bureau will also act as a central source of information for
every day questions and those harder -to -answer queries.
Information will be up to date and accurate.
5. TARGET MARKETING IS A BUSINESS DECISION AND A WISE CITY
INVESTMENT.
Businesses devote a substantial amount of their budgets toward
protecting their capital investments and off -setting operating
costs. This includes target marketing aimed at maintaining their
market shares and communicating with selected consumers in their
market place.
Newport Beach has natural beauty and, one would think, would
need little marketing to attract visitors. But on closer
inspection, it becomes clear that target marketing is critical
for Newport Beach for two reasons:
First, we must focus on a particular type of visitor --one who
expects quality and is willing to pay for it. This visitor spends
a great deal of money in the city without placing any strain on
the city's services or infrastructure. We are looking for people
who bring more to the city than they take away.
Second, the city has made a substantial capital investment in
infrastructure and provides excellent services. These are
investments made to maintain the high quality of life in our
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city. If visitors choose to stay in surrounding communities yet
still "drop in" to Newport Beach, the city is carrying the burden
of investment with little or no return.
Target marketing --reaching those upscale visitors who spend time
and money in our city --is a prudent business decision and will be
the central function of the Newport Beach Conference and Visitors
Bureau.
6. VISITORS BUREAUS ARE EFFECTIVE CITY MARKETING TOOLS.
When facing such strong competition from other cities, a city
like Newport Beach must use all of the tools at its disposal to
market itself. The Conference and Visitors Bureau is one such
tool that has been used successfully throughout the country to
promote individual cities.
The Newport Conference and Visitors Bureau will operate as a
strong, independent force. The Bureau will act on established
business principles, using the research, planning and execution
outlined in the earlier marketing plan.
As a demonstration of this broad-based, community -wide support
the board has been revised to reflect the diversity of our city:
(2) Representatives of community small business
(2) Newport Beach citizen representatives appointed by the Bureau
Board
(1) Representative of the Chamber of Commmerce
(1) Represenative of the Newport Beach Restaurant Association
(1) Representative of Fashion Island
(1) Representative of the airline industry
(7) Representatives of the hotel/motel industry
The Executive Director of the Bureau will be required to have
strong business background, with effective management and
marketing skills. Responsible to the Board, the Executive
Director will be charged with meeting the Bureau's central
marketing objectives in a controlled, cost-effective and timely
manner.
A sample budget has been included in the Bureau's Marketing Plan.
Based on a previous estimate of the one percent increase in the
bed tax yeilding about $340,000, this budget presents an example
of how these funds will be spent. The fact is that the Executive
Director and new Board will be required to formulate and
implement a budget that meets these policy guidelines:
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1. Not more than 30 percent of the amount budgeted shall be used
for administration/operation of the Bureau. The remaining 70
percent of the budget shall be used only for
advertising/promotion to meet the Bureau's stated marketing
objectives.
2. If the actual dollar amount received by the Bureau increases,
the additional amount will be used mainly for
advertising/promotional costs and not for administration.
7. NEWPORT BEACH BENEFITS FROM THE CONFERENCE AND VISITORS
BUREAU.
We ask you to support the Newport Beach Conference and Visitors
Bureau's plan to target market our city because it makes basic
economic sense.
Target marketing provides us with a means of reaching the
visitors that we seek and protecting our city's resources with a
minimum investment.
We hope that you wi 11 agree and take this step to insure the
economic and social vitality of Newport Beach.
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