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HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 02/23/2021 - VISIT FORT COLLINS UPDATE AND TOURISM BUSINESS IMPDATE: STAFF: February 23, 2021 Amanda King, Communications/Public Involvement Director Clay Frickey, Redevelopment Program Manager John Duval, Legal WORK SESSION ITEM City Council SUBJECT FOR DISCUSSION Visit Fort Collins Update and Tourism Business Improvement District. EXECUTIVE SUMMARY The purpose of this item is to provide an update on Visit Fort Collins, COVID -19 impacts to the travel and tourism industry, the Destination Master Plan, and to discuss the opportunity of additional funding through the creation of a Tourism Business Improvement District. Cynthia Eichler, Visit Fort Collins President and CEO will be presenting along with a consultant. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Part A 1. Does Council have any questions or feedback about tourism impacts and recovery or the Destination Master Plan? Part B 1. Does Council support this funding option, and if so, which path is preferred? 2. Is Council ready to bring this option forward? BACKGROUND / DISCUSSION In 1984, Fort Collins instituted a 3% lodging tax. Shortly thereafter, the Fort Collins Convention and Visitors Bureau (now dba Visit Fort Collins) was formed to serve as the tourism and convention marketing and service agency for the City. The City contracts with Visit Fort Collins (VFC) to provide various convention and visitors services. Since 2006, the contract has been based on a funding model whereby VFC re ceives 70% of the lodging tax dollars; the Cultural Resources Board receives the remaining 30% to distribute as Fort Fund grants. Within its contractual services, VFC oversees destination sales and marketing and conference services. VFC provides information services for visitors and local residents through public relations and marketing programs and through its annual Visitors Guide with 80,000 produced and distributed. VFC operates the downtown visitor information center and the state’s Colorado Welcome Center. VFC also facilitates the successful Certified Tourism Ambassador hospitality training program. Destination Master Plan In 2019, a Tourism and Destination Master Plan was funded, with the City and VFC each contributing $50,000 to fund the plan. The planning process was paused in April 2020 due to impacts from the COVID-19 pandemic on the consulting partner, stakeholder participation and continued uncertainty within the tourism industry. The process resumed in January 2021 and a finalized plan will be presented in May of 2021. February 23, 2021 Page 2 Tourism Business Improvement District During the engagement process and strategic discussions for the Destination Master Plan, a need to explore additional funding mechanisms evolved. From that engagement, an opportunity to consider the creation of a Tourism Business Improvement District (TBID) moved forward with support from the Visit Fort Collins Board of Directors and hotel stakeholders. Civitas Advisors were hired to conduct a Feasibility Study to determine if a TBID wa s an option for Visit Fort Collins. At the conclusion of the study, it was found to be an option for use under Colorado statutes and City of Fort Collins ordinance. A Formation Proposal was considered and approved by the Visit Fort Collins Board of Directors. While the earlier commitment to secure additional funding via a Tourism Business Improvement District would move the organization forward competitively, there are additional benefits with the current health emergency affecting all facets of tourism. Communities across the country are exploring TBID’s as a mechanism for “self- rescue.” An additional assessment, such as a TBID, will allow for collection of revenue in real time to be invested for the businesses participating in the district. In Fort Collins, lodging collections have been negatively impacted more than any other citywide category. Lodging tax collections are down 47.6% through December. No other category comes close to this loss. A willingness by stakeholders to explore this option is si gnificant. Hotels are familiar with the opportunity to invest in marketing and sales activities to generate income for their respective businesses. A self -assessment in their industry has direct benefits. It also has the potential to positively impact addi tional business categories such as restaurants, retail, breweries, tour operators and service providers. The recently completed summary of economic impact demonstrates clear return on investment: • Direct economic impact: $220 million, a 26% increase over the previous reporting period. • Total jobs: 4,197, an 10.4% increase from the previous reporting period. • Sales tax generated: $10million, an increase of 30.7% from the previous reporting period. A 2020 Year End memo was recently shared with Council and included an updated Visitor Study and Economic Impact Study: <https://citydocs.fcgov.com/?cmd=convert&vid=218&docid=3512847&dt=MAIL+PACKET> ATTACHMENTS 1. 2020 Lodging Tax Report (PDF) 2. Tourism Business Improvement Districts At-a-Glance (PDF) 3. Rocky Mountain Lodging Report (PDF) 4. PowerPoint Presentation (PDF) 201620172018201920202020 over/ under 20192016-2020JAN$81,902.08 79,597.00$ 101,000.00$ 136,670.00$ 133,029.00$ -2.7%$532,198.08FEB$76,114.00 72,367.00$ 84,000.00$ 92,474.00$ 91,951.00$ -0.6%$416,906.00MAR$86,726.00 80,606.00$ 85,000.00$ 87,042.00$ 99,669.00$ 14.5%$439,043.00APR$95,108.00 98,356.00$ 114,000.00$ 152,919.00$ 62,987.00$ -58.8%$523,370.00MAY$108,313.00 103,539.00$ 118,000.00$ 132,354.00$ 20,049.00$ -84.9%$482,255.00JUN$137,250.00 138,868.00$ 161,000.00$ 174,588.00$ 26,717.00$ -84.7%$638,423.00JUL$179,136.00 179,706.00$ 226,000.00$ 227,780.00$ 68,002.00$ -70.1%$880,624.00AUG$172,922.00 174,399.00$ 207,000.00$ 241,809.00$ 91,000.00$ -62.4%$887,130.00SEP$163,172.00 184,716.00$ 201,000.00$ 209,336.00$ 118,310.00$ -43.5%$876,534.00OCT$143,701.00 172,270.00$ 212,000.00$ 220,543.00$ 116,566.00$ -47.1%$865,080.00NOV$124,066.00 143,977.00$ 169,100.00$ 172,206.00$ 139,231.00$ -19.1%$748,580.00DEC$85,396.00 92,164.00$ 115,000.00$ 99,000.00$ 53,743.00$ -45.7%$445,303.00TOTAL$1,453,806.08 1,520,565.00$ 1,793,100.00$ 1,946,721.00$ 1,021,254.00$ -47.5%$1,453,806.08VFC's share of the the total collection will be $714,887.80. Funds for use via Fort Fund I & II will be $306,376.20CITY OF FORT COLLINSLODGING TAX COLLECTIONSC:\Users\aking\Downloads\2020 Lodging Tax Report.xlsxATTACHMENT 1 At-A-Glance: Tourism Business Improvement Districts in Fort Collins Benefits of Emphasizing Tourism Funding 1. Raising a destination’s profile 2. Increasing tourism and kicking off a virtuous cycle of economic development. 3. Generating local tax revenue 4. Enabling public investment to improve the quality of life for res idents, businesses and visitors Assessment vs. Tax One of the key qualities of a TBID is that the levy is an assessment, not a tax. Unlike taxes, assessment dollars will always be used to fund programs and services that benefit only those paying the assessment, and not to those not charged. Furthermore, assessment revenue cannot be diverted for other purposes outside of TBID services. Taxes are a part of a City’s general fund, and can be seized at will, but TBID assessment dollars will always remain allocated for the provision of TBID activities and services. Stability of Funding Another hallmark quality of a TBID is the stability of funding that it provides to those paying the assessment. Revenue generated by a local tax, such as bed taxes, are often at the mercy of both the City and the economy. TBID assessments are levied at a consistent rate allocated for a specific purpose, and therefore provides much greater stability than other funding sources. Home Rule vs. BID Statute A TBID in Fort Collins can be formed via the Business Improvement District Law (BID Law) or through the passage of a local ordinance (home rule). Proposed Fort Collins TBID Assessment Rate The annual assessment rate is proposed to be three percent (3%) of gross short term (stays less than 31 days) room rental revenue. Based on the benefit received, assessments will not be collected on lodging business stays of more than thirty (30) consecutive days. Proposed Governance Lodging Businesses paying the assessment will be eligible to serve as the TBID Governance to provide improvements and activities for the FCTBID. The TBID Governance must provide an annual report on activities and expenditures to the City, which is also available to business owners. Steps to Formation 1. Hotel & local government outreach 2. Stakeholders determine parameters and service plan 3. Identify legal authority 4. Plan prepared 5. Hotel approval process 6. Local government approval process ATTACHMENT 2 ROCKY MOUNTAIN LODGING REPORT Colorado Edition December 2020 2020 YEAR-TO-DATE 2019 YEAR-TO-DATE ROOM NIGHTS OCC OCC OCC LOCATION AVAILABLE OCCUPIED % ADR REVPAR % ADR REVPAR % ADR REVPAR DENVER 1,146,539 379,428 33.1% $84.04 $27.81 41.7% $104.53 $43.60 74.3% $146.14 $108.64 COLORADO SPRINGS LEVEL 1 105,493 33,170 31.4% $95.28 $29.96 45.1% $109.13 $49.19 68.5% $125.73 $86.08 LEVEL II 62,930 27,722 44.1% $80.53 $35.48 58.6% $93.37 $54.70 72.7% $109.62 $79.73 TOTAL 168,423 60,892 36.2% $88.57 $32.02 50.0% $102.42 $51.19 70.0% $119.62 $83.76 RESORTS VAIL 47,045 21,414 45.5% $466.73 $212.45 41.6% $371.36 $154.53 52.5% $348.40 $182.92 ASPEN 25,730 10,072 39.1% $807.62 $316.14 56.1% $598.18 $335.73 66.2% $569.17 $377.01 TELLURIDE 14,999 4,686 31.2% $609.95 $190.56 48.5% $419.61 $203.71 52.8% $369.02 $194.87 BRECKENRIDGE 39,376 20,890 53.1% $342.82 $181.88 47.0% $246.20 $115.82 55.6% $223.25 $124.16 STEAMBOAT SPRINGS 23,002 10,515 45.7% $188.39 $86.12 54.6% $166.13 $90.63 65.6% $174.66 $114.65 OTHER RESORTS 121,891 44,813 36.8% $394.77 $145.14 43.9% $313.34 $137.42 55.4% $296.68 $164.48 TOTAL RESORTS 272,043 112,390 41.3% $425.49 $175.78 46.3% $334.74 $155.05 56.7% $318.72 $180.64 DURANGO 18,507 7,301 39.4% $103.70 $40.91 53.5% $119.04 $63.70 69.8% $132.86 $92.69 GRAND JUNCTION 29,711 11,909 40.1% $60.44 $24.23 51.7% $69.75 $36.04 60.4% $84.00 $50.73 GLENWOOD SPRINGS 35,836 18,523 51.7% $138.23 $71.45 57.0% $131.58 $74.96 65.0% $143.52 $93.31 ESTES PARK 26,108 9,473 36.3% $178.19 $64.65 42.0% $195.66 $82.12 54.9% $195.83 $107.56 LONGMONT 29,481 7,759 26.3% $72.13 $18.98 34.3% $87.39 $29.94 61.4% $120.56 $73.98 FT. COLLINS 56,749 14,728 26.0% $87.98 $22.83 44.4% $98.40 $43.70 67.3% $125.64 $84.59 LOVELAND 31,961 10,796 33.8% $82.18 $27.76 48.3% $98.58 $47.60 71.2% $125.14 $89.05 GREELEY 21,421 9,418 44.0% $72.24 $31.76 50.6% $84.85 $42.93 75.4% $106.38 $80.21 CRAIG 13,404 5,751 42.9% $73.57 $31.57 50.0% $79.15 $39.55 51.8% $81.98 $42.44 OTHER COLORADO 57,357 22,659 39.5% $84.01 $33.19 49.0% $86.47 $42.35 59.2% $99.41 $58.83 TOTALS 1,907,540 671,027 35.2% $143.92 $50.63 44.0% $133.16 $58.64 69.7% $160.21 $111.59 Colorado Hotel & Lodging Association 1701 California Street, Suite LL-1061 Denver, Colorado 80202 (303) 297-8335 FAX: (303) 297-8104 www.coloradolodging.com AFFILIATED WITH AMERICAN HOTEL AND LODGING ASSOCIATION The Rocky Mountain Lodging Report is compiled by Plante Moran, in cooperation with the Colorado Hotel & Lodging Association, Robert S. Benton & Associates, Inc. and W. R. Hopping & CO. Readers are advised that the above do not represent the data contained herein to be definitive. Neither should the contents of this publication be construed as a recommendation on policies or actions. This report is subject to copyright laws. Reproduction of this report, in whole or in part, without written permission, is prohibited. For additional information, please contact Robert Benton at (303) 840-1666, Bill Hopping, MAI (303) 798-4045 or Bob Hottman at (303) 740-9400 The Rocky Mountain Lodging Report • P.O. Box 632242 • Littleton, CO 80163 • rockymountainlodgingreport@comcast.net • www.rockymountainlodgingreport.com PANDEMIC IMPACT ON ROOMNIGHT AVAILABILITY Due to the COVID-19 pandemic, some hotels have elected to temporarily close their doors. To be consistent with past methodology for when hotels close, either temporarily or permanently, closed rooms and hotels are removed from inventory so that calculated occupancies and average daily rates shown in the report reflect data only for those rooms that are available for occupancy. Hotels open for a portion of the month are included in the survey, and rooms available reflect the portion of the month that the hotel was open. As hotels reopen or make some of their rooms available for occupancy in the future, that supply will be added to the rooms survey when available for occupancy. ATTACHMENT 3 ROCKY MOUNTAIN LODGING REPORT Summary of Occupancy and Average Daily Room Rates for the Colorado OCCUPANCY AVERAGE REVENUE PER PERCENTAGE DAILY RATE AVAILABLE ROOM 2020 2019 2020 2019 2020 2019 JANUARY 58.1% 58.7% $167.32 $169.79 $97.15 $99.69 FEBRUARY 63.5% 64.1% $172.18 $174.87 $109.28 $112.15 MARCH 38.8% 69.3% $151.15 $169.00 $58.65 $117.05 APRIL 16.8% 66.3% $82.23 $139.00 $13.80 $92.16 MAY 26.5% 69.5% $83.27 $142.94 $22.07 $99.30 JUNE 38.3% 80.5% $104.85 $166.65 $40.19 $134.17 JULY 48.9% 85.4% $132.06 $176.31 $64.57 $150.55 AUGUST 51.1% 81.3% $131.64 $167.13 $67.28 $135.80 SEPTEMBER 50.8% 76.6% $121.04 $159.70 $61.50 $122.39 OCTOBER 50.5% 71.9% $110.29 $151.84 $55.66 $109.14 NOVEMBER 34.4% 58.1% $99.20 $130.27 $34.16 $75.69 DECEMBER 35.2% 53.4% $143.92 $167.38 $50.63 $89.45 YEAR TO DATE 44.0% 69.7% $133.16 $160.21 $58.64 $111.59 90 75 60 45 30 15 180 160 140 120 100 80 60 COLORADO PERCENTAGES OF OCCUPANCY 2020 vs. 2019 2020 OCCUPANCY 2019 OCCUPANCY COLORADO AVERAGE ROOM RATES 2020 vs. 2019 JAN MAR MAY JUL SEPT NOV FEB APRIL JUN AUG OCT DEC 2020 AVERAGE RATE 2019 AVERAGE RATE JAN MAR MAY JUL SEPT NOV FEB APRIL JUN AUG OCT DEC Vi sit Fort Collins –To urism Update Destination Master Plan and Road To Recovery Pr oposed Tourism Business Improvement District ATTACHMENT 4 Agenda •Tr avel & To urism updates •Impacts of COVID-19 •Destination Master Plan •To urism Business Improvement District Destination promotion drives broader economic development by: 1.Raising a destination’s profile 2.Increasing tourism and kicking off a virtuous cycle of economic development. 3.Generating local tax revenue 4.Enabling public investment to improve the quality of life for residents, businesses and visitors. SOURCE: US Travel In 2019, Colorado v isitors spent a record $24.2 billion, generating $1.5 billion in state and local taxes. Spending directly supported over 181,200 jobs and earning over $7.4 billion. Economic Impact of Travel on Colorado 1996-2016P. Dean Runyan Associates Fort Collins To urism ~ Summary of Economic Impact Report Direct economic impact in 2019/20 was $220M Up 26% from 2016/17 To tal jobs in 2019/20 increase 10.4% to 4,197 from 3,801 in 2016/2017 City of Fort Collins sales tax generated by tourism was $10M in 2019/20. This was a 30.7% increase from 2016/2017 •To tal economic impact of tourism for the City of Fort Collins was $346.3 M •ROI on marketing to influence leisure trip spending by Visit Fort Collins was $35.4 to $1 Then COVID-19 Impacted Everything Current Sales & Use Ta x – Ye ar to Date Lodging is down -47.6% Re staurant and Bars is down -16% Miscellaneous Retailers is up 13.6% Grocery, Convenience, Liquor is up 8.9% Building Material, Garden Equipment & Supplies is up 7.3% Ro cky Mountain Lodging Report Destination Master Plan 2020 Destination Master Plan Fort Collins Hotels MULTIPLE LEADERS Striving for Inclusion Connecting Talent 2.0 Responding to Community Issues Encouraging Aspirational Concepts Fort Collins community partners Configuring Events Supporting the needs of the Nighttime Economy Branding Pride of Place Expanding Basecamp: Fort Collins Leveraging Community Connections Funding the FutureHarnessing the Essence of Fort Collins Investing in Quality of Place Improving Gateways & Corridors Fostering Creative Community Funding for the Future Leveraging Community Connections Fostering Creative Community Harnessing Essence of Fort Collins Configuring Events Discussing Re covery Pr iorities Improving Gateways & Corridors Branding Pride of Place Expanding Basecamp Fort Collins Supporting the Needs of the Nighttime Economy Re covery Actions Aspirational Needs Vital Linkages Striving for Inclusion Connecting Talent 2.0 Re sponding to Community Issues Investing in Quality of Place Pa rt A Re cap Question Opportunity •What questions does Council have on tourism impacts and/or short and long term plans? Destination Master Plan 2020 Funding for the Future Securing competitive level funding for implementation of plan and showing the overall value of tourism to Fort Collins M ASTER P LAN S IGNATURE L INK Destination 2018 Budget Lodging Tax Total Tax Assessment Rate Visit Denver $ 38,800,000 10.8%14.75%1% Snowmass Tourism $ 7,200,000 2.4%12.40% Breckenridge Tourism Office $ 5,682,000 3.4%10.90% Visit Colorado Springs $ 4,862,747 2.0%10.25% Visit Aurora $ 4,065,000 8.0%12.50%$2 Visit Estes Park $ 3,001,283 2.0%10.70% Aspen Chamber Resort Assoc.$ 2,900,000 2.0%11.30% Visit Grand Junction $ 2,890,000 6.0%14.02% Gunnison/Crested Butte $ 2,300,000 4.0%9.00% Telluride Tourism $ 2,300,000 2.0%12.65% Boulder CVB $ 2,021,315 7.5%12.49% Visit Fort Collins $ 1,293,582 3.0%10.55% Visit Durango $ 1,212,954 4.0%10.40% Visit Loveland $ 1,107,524 3.0%9.70% Visit Glenwood Springs $ 1,019,242 2.5%11.10% Steamboat Springs Chamber $ 850,000 3.0%11.40%** Visit Pagosa Springs $ 800,000 4.9%11.80% Alamosa Conv. & Visitors Bureau $ 739,620 5.9%13.90% Pursue Tourism Business Improvement District funding structure oAssemble the steps and understanding oDevelop the funding level model oConstruct the benefit strategy oNavigate the legal and approval process Loss of Lodging Ta x Ye ar 2010 2011 2012 2013 2014 2015 Lodging Tax $807,748 $908,908 $1,001,840 $1,102,694 $1,304,613 $1,451,008 Ye ar 2016 2017 2018 2019 2020 Lodging Tax $1,453,307 $1,520,567 $1,793,693 $1,946,406 $1,021,171 Compounded Annual Growth Rate between 2010 –2019 was 10.3% 2020 Lodging Tax Revenue lost 8 years of lodging tax revenue growth. Why a TBID in Fort Collins? Dedicated funding through a business-based assessment that provides benefit to the payors through a direct benefit. Why a TBID over a Lodging Ta x increase Dedicated funding for programs and services that will be leveraged to increase demand for overnight visitation. Since the fee/assessment is levied against the businesses, the funding shall be used to benefit the businesses paying the fee/assessment. Unlike fee/assessments, taxes are not required to benefit the businesses paying them and generally go to fund general fund services. TBIDs in Colorado Tw o possible existing authorities: 1.Home Ru le:To urism Business Improvement District 2.Business Improvement District – C.R.S.§31-25-12 Business Improvement Districts Colorado Re vised Statute §31-25-12 authorizes the creation of Business Improvement Districts (BIDs).Under Colorado law,the municipalities of the state may form BIDs for the purpose of developing and implementing economic improvements for a district. •Ta x,Fee,or Assessment are levied on real property within the BID Home Rule The City of Fort Collins is a Home Ru le Authority under Colorado's Article XX. The City of Fort Collins Charter,Article 1 Section 4 defines the Po wer of the City to "have all the powers granted to municipal corporations and to cities by the Constitution and general laws of this state,together with all the implied powers necessary to carry into execution all the powers granted.The enumeration of particular powers by this Charter shall not be deemed to be exclusive, and in addition to the powers enumerated or implied,or appropriate to the exercise of such powers,it is intended that the city shall have and may exercise all powers of local self-government which,under the Constitution of this state,it would be competent for this Charter specifically to enumerate." Business-Based Assessment Property-Based Assessment Governing Law Local ordinance BIA Act Assessment Basis Ty pe of business, annual revenue, occupancy/capacity, number of employees Lot size, built square fo otage, frontage linear fo otage, use code/zoning Collection Collected with transient occupancy taxes or other method as determined by the TBID and the City Collected with property taxes Overlap Allows for overlap with existing and future districts No allowable overlap authorized Fe e/Assessment vs. Tax Fee/Assessment •Fee/Assessment funds are used to provide a specific benefit to the payors that is not provided to those not charged. Assessment funds can not be diverted to the general fund or other services that do not specifically benefit the payor. Ta xe s •A tax goes into a jurisdiction’s general fund and can be spent at the City ’s discretion.Common services are police, fire,transportation,sewer,environmental issues,general economic development, etc. How it Works Businesses pay a fee/assessment… Collected by the local government… And managed by a Board of Director comprised of Business Owners Characteristics •Level playing field—no free riders •Tr ansparency •Re liability •Pa ss-through to customers Governance Lodging Businesses paying the assessment will be eligible to serve as the TBID Governance to provide improvements and activities for the FCTBID.The TBID Governance must provide an annual report on activities and expenditures to the City, which is also available to business owners. Pr oposed Fee/Assessment Rate The annual fee/assessment rate is proposed to be three percent (3%)of gross short term (stays less than 31 days)room rental revenue.Based on the benefit received, assessments will not be collected on lodging business stays of more than thirty (30)consecutive days. Local Ordinance Date BID Statute Date Initiate project; Initial Steering Committee Meeting October 2020 Initiate project; Initial Steering Committee Meeting October 2020 Ongoing outreach and consensus building to hotel and lodging business representatives; confirm proposed district parameters October -Ongoing Ongoing outreach and consensus building to hotel and lodging business representatives; confirm proposed district parameters October -Ongoing Draft Ordinance, Operating Plan & Petition; Steering Committee & City review November 2020 – February 2021 Draft Operating Plan & Petition, Steering Committee & City review November 2020 – February 2021 City Council-Adopt Local Ordinance, the “Business- Based Improvement District Act”March –April 2021 Finalize Operating Plan & Petition April 2021 Finalize Operating Plan & Petition April 2021 Petition Drive-Need signatures of business owners subject to assessment, in the proposed District having a valuation for assessment of not less than fifty percent. May –June 2021 Petition Drive-Need signatures of property owners having of the valuation for assessment of all real and personal property in the service area of the proposed District and who own at least fifty percent of the acreage in the proposed district. May –July 2021 Notice of Hearing-not less than 20 days nor more than 40 days after filing of petition ·Must be published in the newspaper and mailed to each assessed business owner July 2021 Notice of Hearing-not less than 20 days nor more than 40 days after filing of petition Must be published in the newspaper and mailed to each assessed property owner August 2021 Hearing on Formation of the District July 2021 Hearing on Formation of the District August 2021 City Council-Adopt District Formation Ordinance July 2021 City Council-Adopt District Formation Ordinance August 2021 District begins collecting assessment August 2021 District begins collecting assessment September 2021 Ti meline Comparison Hotel SUPPORT Since October 2020, Visit Fort Collins has been meeting with a group of hotel general managers to educate and build consensus for a TBID to support a dedicated funding mechanism for tourism sales and marketing programming and destination development initiatives. Pa rt B Recap Question Opportunity •Does Council support this funding option? •If yes, which path is preferred? •Is Council ready to bring this option forward? Proposed Budget Service Initial budget % Sales, Marketing, and Communications $900,000 60% Destination Development $300,000 20% Administration and Operations $225,000 15% Contingency / Reserve $45,000 3% City Collection Fee $30,000 2% TOTAL $1,500,000 100% Benchmarked from 2019 Lodging Tax Collections