Title
Chief Administrative Office recommending the Board adopt and authorize the Chair to sign Resolution 133-2024 authorizing payments to be made to Meeks Bay, Lake Valley, Georgetown, and El Dorado County Fire Protection Districts and to the Fallen Leaf Lake Community Services District Fire Department from Discretionary Transient Occupancy Tax funds in a total amount of $836,595 for the reimbursement of costs incurred providing services related to tourism, and finding that such services fulfill a public purpose and provide a valuable public benefit.
FUNDING: Discretionary Transient Occupancy Tax.
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DISCUSSION / BACKGROUND
The Discretionary Transient Occupancy Tax (DTOT) is the discretionary portion of the Transient Occupancy, or Hotel / Motel Tax, and is imposed on the daily rental price of a room in a lodging facility when used by visitors staying in the unincorporated portions of El Dorado County for fewer than 30 days. Per the County Budget Policy B-16, DTOT funds shall be directed toward the impact of tourism and economic development.
On April 10, 2024, the Board received a presentation from the Chief Administrative Office recommending a spending plan for DTOT funds, based upon requests from outside agencies and County departments (Legistar Item 24-0679). On June 11, 2024, the Board held the Fiscal Year 2024-25 budget Hearing and approved the Fiscal Year 2024-25 Recommended Budget, including the DTOT spending plan (Legistar Item 24-0997).
The approved DTOT spending plan includes reimbursements to five fire districts/departments for the reimbursement of the cost of providing services to tourists during calendar year 2023. Each district provided a methodology for calculating such costs, which was reviewed by the Chief Administrative Office and presented to the Board during the April 10, 2024, meeting.
It is recommended that the Board approve the recommended resolution, which will authorize the payments to the districts indicated below, as well as make the finding that the services provided by the districts serve a public purpose and provide a valuable public benefit. Historically, payments of DTOT funds have been facilitated by funding agreement. Beginning with Fiscal Year 2024-25, funds are recommended for disbursement via resolution for those recipients for whom future reporting or other obligations are not necessary, due to the documentation provided with their requests for past tourism impacts.
Totals By District/Department:
Meeks Bay Fire Protection District: $212,615
El Dorado County Fire Protection District: $83,165
Lake Valley Fire Protection District: $517,765
Fallen Leaf Lake Community Services District: $6,970
Georgetown Fire Protection District: $16,080
Total Payments: $836,595
ALTERNATIVES
The disbursement of funds to the districts is consistent with prior budget direction. The Board could direct that the Chief Administrative Office return with agreements for each payment or provide alternative direction.
PRIOR BOARD ACTION
Legistar Item 24-0679 - April 10, 2024 - Presentation and approval of DTOT requests
Legistar Item 24-0997 - June 11, 2024 - Budget hearing and approval of Recommended Budget
OTHER DEPARTMENT / AGENCY INVOLVEMENT
County Counsel has reviewed the Resolution.
FINANCIAL IMPACT
These DTOT payments are consistent with the approved Recommended Budget for Fiscal Year 2024-25.
CLERK OF THE BOARD FOLLOW UP ACTIONS
Obtain Chair's signature on resolution.
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Emma Owens, Principal Management Analyst