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HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 11/16/2021 - RESOLUTION 2021-106 APPROVING AN INTERGOVERNMENTAL Agenda Item 20 Item # 20 Page 1 AGENDA ITEM SUMMARY November 16, 2021 City Council STAFF Jennifer Poznanovic, Project and Revenue Manager John Duval, Legal SUBJECT Resolution 2021-106 Approving an Intergovernmental Agreement Between the City of Fort Collins and the Fort Collins Tourism District for the City’s Collection of the District’s Lodging Fee. EXECUTIVE SUMMARY The purpose of this item is to enter into an intergovernmental agreement with the Fort Collins Tourism Improvement District (District) for the City’s collection of the District’s lodging fee. The fee will be reported and remitted on the same form as the City’s lodging tax return. STAFF RECOMMENDATION Staff recommends adoption of the Resolution. BACKGROUND / DISCUSSION The District was established in August of 2021 by Council’s adoption of Ordinance No. 097, 2021. The District’s purpose is, “…to operate as a [tourism improvement district] charging fees to the lodging businesses included within the District to fund and provide specific tourism services and improvements for the benefit of the feepayers’ lodging businesses. These services and improvements will be primarily used to increase room night sales for those lodging businesses.” The proposed intergovernmental agreement (Agreement) appoints the City as the District’s agent to collect its 3% lodging fee (Lodging Fee) from the lodging businesses within the District. Lodging businesses will be required to report their Lodging Fee on the same return as the City uses for the collection of its l odging tax and the lodging businesses must file such returns using the City’s online filing system. To compensate the City for its administrative and other costs incurred in collecting and enforcing the Lodging Fee under the Agreement, the District agrees that the City may retain from the collected Lodging Fee revenues, to include penalties and interest collected, a collection fee of 2% of such revenues before remitting them to the District. CITY FINANCIAL IMPACTS The 2% collection fee will result in an additional revenue that will cover the City’s administrative and other costs to collect the Lodging Fee. ATTACHMENTS 1. Ordinance No. 097, 2021 (PDF) Agenda Item 7 Item # 7 Page 1 AGENDA ITEM SUMMARY August 4, 2021 City Council STAFF Clay Frickey, Redevelopment Program Manager John Duval, Legal SUBJECT Second Reading of Ordinance No. 097, 2021, Establishing the Fort Collins Tourism Improvement District. EXECUTIVE SUMMARY This Ordinance, unanimously adopted on First Reading on July 20, 2021, establishes the Fort Collins Tourism Improvement District (District). The District’s purpose is , “…to operate as a [tourism improvement district] charging fees to the lodging businesses included within the District to fund and provide specific tourism services and improvements for the benefit of the feepayers’ lodging businesses. These services and improvements will be primarily used to increase room night sales for those lodging businesses.” Council will hold a public hearing at second reading for the District on August 4, 2021, if this Ordinance passes on first reading. The petition submitted for establishing the District meets the requirements outlined in Article V of Chapter 22 of the City Code. STAFF RECOMMENDATION Staff recommends adoption of the Ordinance on Second Reading. ATTACHMENTS 1.First Reading Agenda Item Summary, July 20, 2021 (w/o attachments)(PDF) 2.Ordinance No. 097, 2021 (PDF) COPYATTACHMENT 1 Agenda Item 15 Item # 15 Page 1 AGENDA ITEM SUMMARY July 20, 2021 City Council STAFF Clay Frickey, Redevelopment Program Manager John Duval, Legal SUBJECT First Reading of Ordinance No. 097, 2021, Establishing the Fort Collins Tourism Improvement District. EXECUTIVE SUMMARY The purpose of this item is for Council to consider establishing the Fort Collins Tourism Improvement District (District). The District’s purpose is , “…to operate as a [tourism improvement district] charging fees to the lodging businesses included within the District to fund and provide specific tourism services and improvements for the benefit of the feepayers’ lodging businesses. These services and improvements will be primarily used to increase room night sales for those lodging businesses.” Council will hold a public hearing at second reading for the District on August 4, 2021, if this Ordinance passes on first reading. The petition submitted for establishing the District meets the requirements outlined in Article V of Chapter 22 of the City Code. STAFF RECOMMENDATION Staff recommends adoption of the Ordinance on First Reading. BACKGROUND / DISCUSSION In 2019, the City and Visit Fort Collins (VFC) jointly funded an effort to create a Tourism and Destination Master Plan. Work began on the Plan and came to a halt in April 2020 due to the COVID-19 pandemic. During the engagement, stakeholders noted additional revenue sources would be beneficial to hoteliers. From this discussion came the idea to create a “Tourism Improvement District” (TID) in Fort Collins to supplement hotel revenues. An additional revenue stream for hotels became more important during the COVID-19 pandemic. The VFC Board of Directors approved moving forward with a feasibility study to determine if a TID was an option for Fort Collins. VFC hired Civitas to conduct the TID Feasibility Study. The Feasibility Study found that Colorado law permits TIDs and that Fort Collins may create its own local ordinance permitting the formation of business-based TIDs. The VFC Board of Directors considered and approved a formal proposal to move forward with the formation of business-based TIDs. This led to Civitas and VFC approaching the City to begin formal exploration of having Council adopt a local ordinance to allow for the formation of TIDs in Fort Collins. Civitas and VFC presented an update on the Tourism and Destination Master Plan and the idea of allowing for the formation of TIDs at Council’s work session on February 23, 2021. Council unanimously supported further exploration of the adoption of a local ordinance permitting business- based TIDs. On April 20, 2021, Council enacted a new Article V in City Code Chapter 22 (TID Ordinance) to permit the establishment of TIDs. This new article permits the formation of a TID based on type of business. This differs from a typical Business Improvement District (BID) where businesses form a district based off a shared geography. A TID may also overlap with other improvement districts unlike a BID. ATTACHMENT 1 Agenda Item 15 Item # 15 Page 2 PETITION PROCESS The TID Ordinance outlines the requirements to form a TID. To form a TID, the proponents for the TID must file a petition the City Clerk. This petition must contain several elements as outlined in the TID Ordinance. The petition submitted by VFC and the other proponents meets the requirements of Article V by: 1. Describing the boundaries of the District; 2. Listing the total number of lodging businesses to be included in the District along with their address, tax account, and lodging license numbers; 3. Describing the lodging businesses initially included in the District and the kind of future lodging businesses to be included in the district; 4. General describing the tourism improvements and services the District intends to fund and provide; 5. Describing the proposed fee to be levied by the District and how these fees will be collected and disbursed; 6. Describing the intended uses of revenues derived from the District’s fee; 7. Proposing the composition of the District’s board of directors and the initial directors proposed for appointment by the Council; 8. Naming the three persons that represent the petitioners on matters related to the petition and initial plan; and 9. The initial plan of the District. The petition filed with the City Clerk must also be signed by authorized managers representing the lodging businesses having at least fifty percent (50%) of the total rooms to be included in the TID. The petition submitted for the District has been signed by the authorized managers representing 78.6% of the total rooms to be included in the District. As required by the TID Ordinance, the City Manager has reviewed the petition and determined it complies with all applicable requirements of the TID Ordinance. As also required by the TID Ordinance, the City Clerk has provided written notice of Council’s public hearing for this Ordinance that will be held on second reading on August 4, 2021. This notice was published on June 30, 2021 in the Coloradoan, mailed on June 30, 2021 to all the lodging businesses proposed to be included in the District, and posted on the City’s website on June 30, 2021. INITIAL PLAN OVERVIEW The District’s initial plan (Initial Plan) included with the petition contains the elements required by the TID Ordinance. What follows is a summary of various elements of the Initial Plan.  Purpose of the District Visit Fort Collins (VFC) and certain Fort Collins lodging businesses propose the District. Its purpose is to operate as a TID charging fees to the lodging businesses included within the District to fund and provide specific tourism services and improvements for the benefit of the feepayers’ lodging businesses. The District will use these services and improvements to increase room night sales for those lodging businesses.  District Boundaries The District proposes a boundary coterminous with City limits. This means that as new hotels annex into the City, they also join the District once the Financial Officer of the City issues the hotel a lodging license.  Initial Term of District The District will have an initial term of ten years and four months beginning on September 1, 2021 and ending on December 31, 2031. This will allow for the lodging businesses within the District to evaluate the District’s effectiveness at the end of the initial term. If the District is deemed successful, the District’s board of directors (Board) can then request the Council to renew the District by ordinance to continue in existence after the initial term expires. If the District is not considered to be successful and the District is not renewed by Council, the District will be deemed dissolved at the end of the initial term. Agenda Item 15 Item # 15 Page 3  Promotional Plan The District will fund the following services and improvements developed and prioritized by the lodging businesses proposing the establishment of the District. o Sales, Marketing, and Communications: A sales, marketing, and communications program will promote assessed lodging businesses as tourist, meeting, and event destinations. The sales, marketing, and communications program will have a central theme of promoting the destination as a desirable place for overnight visits. o Destination Development: Destination development projects will be designed to improve the visitor experience to increase overnight visitation at assessed lodging businesses. As the total number of rooms sold and room prices increase over time, the amount of available funds for projects will increase. Working collaboratively with the City, the District Board will develop specific funding criteria. The City and VFC staff shall have equal input to make recommendations for final project approval. o Administration and Operations: The administration and operations portion of the budget shall be utilized for administrative staffing costs, office costs, advocacy, and other general administrative costs such as insurance, legal, and accounting fees. In the first year of the District’s operations, the District proposes investing resources to undertake the following programs and goals: 1. Support sales development opportunities, which may include hiring a salesperson, prospecting tools or specific marketing activities/programs designed to bring business to Fort Collins; 2. Determine bid incentive funding levels and direction for enhanced sales activities; and 3. Explore additional advertising, promotional or public relations options and if appropriate, the course of action for investing.  Financial Plan The District will assess a fee that will be 3% of a lodging business’s “lodging price” as this term is defined in City Code Section 25-241. However, the fee will not be collected on those transactions that are exempt from the City’s lodging tax as provided in City Code Section 25-243. Fee revenue will only be used to fund destination sales, marketing, communication, and destination development programs, and related administration. The District proposes to collect the fee by entering into an intergovernmental agreement with the City under which the City would collect the fee in the same manner that it collects its lodging tax under its Lodging Tax Ordinance. Under such agreement, the City would be responsible for collecting the fee (including any delinquencies, penalties and interest) from each assessed lodging business within the District and the City would remit such fees to the District no later than the end of the month following the month the fees were collected by the City. This intergovernmental agreement is proposed to be presented to Council for consideration and resolution approval at the August 4, 2021, second reading of this Ordinance. The District proposes the following budget for its Initial Plan. The District would retain $36,000 in reserves by the end of 2022. Budget Category August 2021 - December 2021 January 2022 - December 2022 Revenue $400,000 $800,000 Administrative and General Expense $80,000 $160,000 Sales, Marketing and Communications $240,000 $480,000 Destination Development $60,000 $120,000 Reserves $12,000 $24,000 City Collection Fee $8,000 $16,000 Total Expenses $400,000 $800,000 Agenda Item 15 Item # 15 Page 4 District Governance The Initial Plan proposes a five-member Board along with a series of qualifications for potential Board members. These qualifications for Board members are: 1. Three directors must be affiliated with a large, full-service lodging business. 2. One director must be affiliated with a small, limited-service lodging business. 3. One director must be affiliated with a boutique or specialty lodging business. The Initial Plan proposes Council’s appointment of the initial Board members with staggered terms. The term of each Board member starts on September 1, 2021. Board Member Affiliation Rationale for Inclusion on Board Initial Term: 1, 2, and 3 years Daniel Benton Fort Collins Hilton Full-service 1 year Danielle Lowry Hampton Inn Limited-service 2 years Dragan Andrejic The Elizabeth Full-service 2 years George Prine The Armstrong Boutique/Specialty 3 years Sandra Fredrickson Fort Collins Marriott Full-service 1 year DISTRICT FORMATION PROCESS Key dates related to the formation of the District are outlined as follows: June 30, 2021 Published notice of August 4th Public Hearing in Coloradoan July 14, 2021 Petition submitted to City Clerk July 20, 2021 First Reading of establishment ordinance August 4, 2021 Second Reading and Public Hearing for District establishment ordinance PUBLIC OUTREACH The VFC has conducted significant outreach with the lodging businesses proposed to be included in the District. ATTACHMENTS 1. District's Petition (PDF) 2. Signed Petitions for Approval (PDF) 3. Hotel Check List and Room Count (PDF) 4. Powerpoint Presentation (PDF) EXHIBIT A EXHIBIT A 1 Fort Collins Tourism Improvement District Initial Plan I.DISTRICT’S NAME The proposed name of this tourism improvement district shall be the “Fort Collins Tourism Improvement District” (District). II.LEGAL AUTHORITY The District is to be organized and established as a tourism improvement district (TID) as authorized in Article V of Chapter 22 of the Code of the City of Fort Collins (TID Ordinance) to fund and provide certain tourism services and improvements for the benefit of the lodging businesses included within the District. III.PURPOSE OF THE DISTRICT The District is being proposed by Visit Fort Collins (VFC) and certain Fort Collins lodging businesses and its purpose is to operate as a TID charging fees to the lodging businesses included within the District in order to fund and provide specific tourism services and improvements for the benefit of the feepayers’ lodging businesses. These services and improvements will be primarily used to increase room night sales for those lodging businesses. IV.HISTORY AND PURPOSE OF TIDs TIDs are an evolution of the traditional business improvement district. The first TID was formed in West Hollywood, California in 1989. Since then, over 170 United States destinations have followed suit. This includes many states that have adopted the California model. For example, Montana, South Dakota, Washington, Texas and Louisiana have adopted TID laws, as well as municipalities in Colorado. TIDs nation-wide collectively raise over $400 million annually for local destination marketing. With competitors raising their budgets, and increasing rivalry for visitor dollars, it is important that Fort Collins lodging businesses invest in stable, lodging-specific marketing programs. TIDs utilize the efficiencies of private sector operation in the market-based promotion of tourism, and allow lodging business owners to organize their efforts to increase room night sales. Participating Fort Collins lodging business owners within the TIDs will pay a fee and those funds will be used to provide services and improvements that increase room night sales. There are many benefits to forming a TID that charges a fee to the lodging businesses within it: •Fee revenues must be spent on services and improvements that provide a specific benefit only to the feepayers; •Fee revenues cannot be diverted to general government programs; •They are customized to fit the needs of feepayers in each destination; •They allow for a wide range of services; •They are designed, created and governed by those who will pay the fee; and •They provide a stable, long-term funding source for tourism promotion. V.THE DISTRICT’S BOUNDARIES The District’s boundaries shall be coterminous with the boundaries of the City of Fort Collins (City), the current boundaries of which are shown on the map attached as EXHIBIT A. “Lodging business” shall mean any “lodging provider,” as this term is defined in City Code Section 25-241, that is now or hereafter located within the District’s boundaries and that is required to obtain from the City a lodging license and to pay the City’s lodging tax as provided in Article IV, Chapter 25 of the City Code (Lodging Tax Ordinance), but shall only include those lodging providers that engage in the business of furnishing a room or other accommodation in a hotel, motel, EXHIBIT B 2 inn, bed and breakfast residence, apartment hotel, lodging house, motor hotel or similar lodging establishment and that has three (3) or more rooms at its location to be so furnished for a period of less than thirty (30) consecutive days under any lease, rental, concession, permit, right of access, license or other agreement. However, a “lodging business” shall not include a “short term non-primary rental” or a “short term primary rental” as these terms are defined in City Code Section 15-641. The District’s boundaries shall remain conterminous with the City’s boundaries. Therefore, future lodging businesses annexed into the City after the establishment of the District shall automatically be included within the District’s boundaries when the City’s Financial Officer issues a lodging license to that lodging business. The District will initially consist of twenty-three (23) lodging businesses. VI. DISTRICT’S INITIAL TERM The District will have an initial term of ten (10) years and four (4) months beginning on September 1, 2021 and ending on December 31, 2031. This will allow for the lodging businesses within the District to evaluate the District’s effectiveness at the end of the initial term. If the District is deemed successful, the District’s Board can then request the City Council to renew the District by ordinance to continue in existence after the initial term expires. If the District is not considered to be successful and the District is not renewed by the City Council, the District will be deemed dissolved at the end of the initial term. VII. PUBLIC PARTICIPATION VFC and the lodging businesses proposing the District have been conducting public outreach to the other affected lodging businesses, including one on one meetings and group meetings with all lodging businesses proposed to be included in the District and subject to the fee to provide them with consistent updates on the process to establishment of the District. To ensure accessibility for such lodging businesses, a Dropbox will be provided to easily submit their signed petitions, view this Initial Plan, and obtain other informational resources regarding the District. VIII. DISTRICT’S PROMOTIONAL PLAN The specific tourism services and improvements that the District will fund have been developed and prioritized by the lodging businesses proposing the establishment of the District. A summary for each of the District’s proposed programs is included below: • Sales, Marketing, & Communications: A sales, marketing, & communications program will promote assessed lodging businesses as tourist, meeting, and event destinations. The sales, marketing, & communications program will have a central theme of promoting the destination as a desirable place for overnight visits. The program will have the goal of increasing overnight visitation and room night sales at assessed lodging businesses, and may include the following activities, but are not limited to: - Internet marketing efforts to increase awareness and optimize internet presence to drive overnight visitation and room sales to assessed lodging businesses; - Print ads in magazines and newspapers, television ads, and radio ads targeted at potential visitors to drive overnight visitation and room sales to assessed lodging businesses; - Building the Fort Collins branding to attract overnight visitation to the District; - Potential attendance of trade shows to promote assessed lodging businesses; - Bids and fees associated with special events, including but not limited to sporting and music events and museum exhibits, to attract overnight visitors; - A city-wide special-event transportation program, connecting assessed lodging businesses with downtown and other attractions, to increase demand for room night sales; - Sales blitzes for assessed lodging businesses; - Familiarization tours of assessed lodging businesses; - Preparation and production of collateral promotional materials such as brochures, flyers and maps EXHIBIT B 3 featuring assessed lodging businesses; - Attendance of professional industry conferences and affiliation events to promote assessed lodging businesses; - Lead generation activities designed to attract tourists and group events to assessed lodging businesses; - Increased efforts focused on stimulating visitation to the District during the off-peak tourist season; - Director of Sales and General Manager meetings to plan and coordinate tourism promotion efforts for assessed lodging businesses; - Pursue hiring of additional sales staff to explore prospective marketing and sales development opportunities; - Education of hospitality staff on service and safety (related to alcohol and food) designed to create a visitor experience that will bring repeat visits to assessed lodging businesses; and - Education of lodging business management and the FCTID Board on marketing strategies best suited to meet assessed lodging businesses’ needs. • Destination Development: Destination development projects will be designed to improve the visitor experience in an effort to increase overnight visitation at assessed lodging businesses. As the total number of rooms sold and room prices increases over time, the amount of available funds for projects will increase. Working collaboratively with the City, the District Board will develop specific funding criteria. The City and VFC staff shall have equal input to make recommendations for final project approval. Policies and procedures acceptable to both the District Board and VFC will be developed. Projects may include, but are not limited to: - Comprehensive and integrated wayfinding signage system including signage to parking decks and lots; - A city-wide special-event transportation program, connecting assessed lodging businesses with downtown and other attractions, to increase demand for room night sales; - Conducting research studies to determine the feasibility of building proposed meeting spaces; - Art and cultural projects, to attract overnight visitors; - Gateway enhancements, to attract overnight visitors; - Enhancements to environmental experiences, which attract overnight visitors, that expose visitors to the value of the vital ecosystems; - Improvements to existing parks and sports facilities utilized by overnight visitors; - Safe and fun entertainment complex for young teens and adults utilized by overnight visitors; - Live music venue which attracts overnight visitors; - Bids and fees associated with special events, including but not limited to sporting and music events and museum exhibits, to attract overnight visitors; - Infrastructure improvements that enhance Fort Collins’ competitive position to attract desirable special events year around and attract overnight visitors; and - Improvements to the City’s downtown parking deck that make the overnight visitor experience more desirable. • Administration and Operations: The administration and operations portion of the budget shall be utilized for administrative staffing costs, office costs, advocacy, and other general administrative costs such as insurance, legal, and accounting fees. • Collection Fee: Under any intergovernmental agreement with the City of Fort Collins for it to collect the District’s fees, the City shall be paid a fee equal to at least two percent (2%) of the amount of the fee collected to cover its costs of collection and administration. • Contingency / Reserve / Renewal: The budget includes a contingency line item to account for lower than anticipated fees. If there are contingency funds collected, they may be held in a reserve fund or utilized for other program, administration or renewal costs at the discretion of the District Board. Policies relating to EXHIBIT B 4 contributions to the reserve fund, the target amount of the reserve fund, and expenditure of monies from the reserve fund shall be set by the District Board. Contingency/reserve funds may be spent on District programs or administrative and renewal costs in such proportions as determined by the District Board. The reserve fund may be used for the costs of renewing the District. In the first year of the District’s operations, it is proposed that the District would invest resources to undertake the following five key programs and goals: 1. Support sales development opportunities, which may include hiring a salesperson, prospecting tools or specific marketing activities/programs designed to bring business to Fort Collins; 2. Determine bid incentive funding levels and direction for enhanced sales activities; and 3. Explore additional advertising, promotional or public relations options and if appropriate, the course of action for investing. Bringing in revenue and contributions in addition to the District’s fees will increase impact and help the organization to best leverage investments into Fort Collins. To that end, the District will work with VFC to maintain current funding from the City of Fort Collins, as well as grants, donations, sponsorships, memberships, fee-for-service projects, crowdsourcing and partnerships on top of the District’s fees, for destination sales, marketing, communication, and destination development programs. The District Board, with City Council approval as required in City Code Section 22-166, will determine the annual operating budget each year of the District’s operations, based upon the priorities set out in this Initial Plan. IX. DISTRICT’S FINANCIAL PLAN FEE ASSESSMENT The District will assess a fee that will be three percent (3%) of a lodging business’s “lodging price” as this term is defined in City Code Section 25-241. However, the fee will not be collected on those transactions that are exempt from the City’s lodging tax as provided in City Code Section 25 -243. Fee revenue will only be used to fund destination sales, marketing, communication, and destination development programs, and related administration. The District proposes to collect the fee by entering into an intergovernmental agreement with the City under which the City would collect the fee in a manner similar to how the City collects its lodging tax under its Lodging Tax Ordinance. Under such agreement, the City would be responsible for collecting the fee (including any delinquencies, penalties and interest) from each assessed lodging business within the District and the City would remit such fees to the District no later than the end of the month following the month the fees were collected by the City. FINANCIAL AND CONTRACTUAL OBLIGATIONS As allowed by law, the District may enter into multiple-fiscal year debt and other financial obligations only if the District is authorized to do so by its initial plan, budget and its voters in a future election. The election must comply with all applicable state requirements, including Article X, Section 20 of the Colorado Constitution (the TABOR Amendment), and would limit the amount of multiple-fiscal year debt and other financial obligations that may be issued by the District to no more than the amount that is approved by the District’s voters. There are no anticipated multiple-fiscal year debt or other financial obligations anticipated to be incurred by the District. However, the District intends to exercise the power authorized in City Code Section 22-155 to enter into multiple-fiscal year debt or other financial obligations that are subject to annual appropriation by the District Board. EXHIBIT B 5 ESTIMATED COSTS & INITIAL 16-MONTH BUDGET The following chart depicts the anticipated budget for the first sixteen months of the District’s operations. Budget Category Sub-Category Line Detail September 2021 – December 2021 January 2022 – December 2022 41000 · FCTID Revenue $320,000.00 $800,000.00 Other Income $- $- $320,000.00 $800,000.00 61000 · Employee Expense 61010 · Salaries/Wages 61012 · Wages $19,912.00 $85,218.00 62023 · Employee Parking $48.00 $360.00 Total 61010 · Salaries/Wages $19,960.00 $85,578.00 61020 · Payroll Related 61022 · Payroll Taxes $1,840.00 $6,960.00 61024 · Unemployment Taxes $180.00 $682.00 61026 · Workers Compensation $800.00 $2,000.00 61028 · Employee Insurance $4,800.00 $18,000.00 61031 · Employee Benefits $1,200.00 $6,000.00 Total 61020 · Payroll Related $8,820.00 $33,642.00 Total 61000 · Employee Expense $28,780.00 $119,220.00 62000 · Administrative and General Administrative Sales, Marketing and Communications, 60% Destination Development15% Administration and Operations, 20% Contingency/Reserve, 3% City Collection Fee, 2% September 2021 -December 2022 Budget EXHIBIT B 6 62002 · Accounting $2,000.00 $6,000.00 62006 · Bank Charges $320.00 $1,200.00 62008 · Legal $10,000.00 $18,000.00 62025 · Supplies $320.00 $1,200.00 Total Administrative $12,640.00 $26,400.00 Office Rent Office Rent $1,140.00 $5,880.00 62070 · Telephone 62078 · Telephone - Cellular $1,920.00 $2,400.00 Total 62070 · Telephone $1,920.00 $2,400.00 62080 · Equipment/Computer Lease 62081 · Office Equipment Lease/Rental $- $- 62084 · Office Furniture $2,000.00 $- 62085 · Computer Software Purchase $480.00 $600.00 62086 · Computer Equipment $3,200.00 $4,000.00 62087 · Maintenance $1,200.00 $1,500.00 Total 62080 · Equipment/Computer Lease $6,880.00 $6,100.00 62099 · Miscellaneous $- $- Total 62000 · Administrative and General $64,000.00 $160,000.00 Sales Expense 78015 · Trade Shows $4,840.00 $16,550.00 73007 · Lead Generation $15,920.00 $27,900.00 73000 · Sales Activities $3,456.00 $4,000.00 73000 · Bid Activities $11,200.00 $60,000.00 73000 · Local Champions Program $48,000.00 $60,000.00 73000 · Research $12,000.00 $60,000.00 78015 · Travel $4,000.00 $9,550.00 Total Sales Expense $99,416.00 $238,000.00 Marketing 62004 · Advertising 80000 · Digital $18,400.00 $78,000.00 62005 · Promotions $2,744.00 $- 62004 · Advertising $32,000.00 $44,000.00 Total 62004 · Advertising $53,144.00 $122,000.00 62003 · Web/Internet Expenses 80030 · Website Service $9,920.00 $28,584.00 Total 62003 · Web/Internet Expenses $9,920.00 $28,584.00 62028 · Graphics 80040 · Graphic Arts $9,600.00 $27,500.00 EXHIBIT B 7 Total 62028 · Graphics $9,600.00 $27,500.00 Public Relations 80070 · Agency Fees $3,600.00 $5,500.00 80080 · FAM Trips $4,800.00 $7,500.00 80090 · Media Events $4,800.00 $14,500.00 Total Public Relations $13,200.00 $27,500.00 International Marketing 81000 · Trade Shows $0.00 $3,000.00 81110 · Promotions $0.00 $- Total International Marketing $0.00 $3,000.00 Total Marketing $79,144.00 $208,584.00 Visitor Services DVIC Visitor Service Expense 62022 · Rent $2,400.00 $12,000.00 83020 · DVIC Supplies $240.00 $1,016.00 83010 · DVIC Volunteer Enhancement $600.00 $3,000.00 83017 · DVIC Staffing $3,120.00 $15,600.00 83015 · DVIC Janitorial $360.00 $1,800.00 Total DVIC Expense $6,720.00 $33,416.00 Total Visitor Services $6,720.00 $33,416.00 Total Sales, Marketing and Communications $192,000.00 $480,000.00 Destination Development 82015 · Initiatives $46,740.00 $116,400.00 82060 · Supplies $0.00 $- 82050 · CTA Program Fees $1,260.00 $3,600.00 82020 · Promotional Items $0.00 $- Total Destination Development $48,000.00 $120,000.00 Reserves 62009 · Reserves $9,600.00 $24,000.00 Total Reserves $9,600.00 $24,000.00 City Collection Fee 7100 · City Collection Fee $6,400.00 $16,000.00 Total City Collection Fee $6,400.00 $16,000.00 Total Expense $320,000.00 $800,000.00 Net Ordinary Income ($320,000.00) $(800,000.00) Net Income ($320,000.00) $(800,000.00) EXHIBIT B 8 X. PENALTIES AND INTEREST The penalties and interest charged for any deficiency in the payment of the District fee shall be the same as provided in Sections 25-265 and 25-266 of the Lodging Tax Ordinance. Therefore, if the deficiency is due to negligence, but without the intent to defraud, there shall be added as a penalty ten (10) percent of the total amount of the deficiency. Interest in such case shall be collected at the rate of one (1) percent per month on the amount of such deficiency from the time the return was due from the person required to file the return until paid, which additional amount and interest shall become due and payable within twenty-one (21) days after written notice of determination, fee and demand for payment is issued. However, if any part of the deficiency in the payment of the lodging tax is due to the intent by the taxpayer to evade the tax, then there shall be added as a penalty fifty (50) percent of the total amount of the deficiency, and in such case the whole amount of the tax unpaid, including this addition and an additional one (1) percent per month of interest on such amount shall be added from the date the return was due until paid. This additional amount and interest shall become due and payable within twenty-one (21) days after written notice of determination, assessment and demand for payment is issued. XI. TIME AND MANNER FOR COLLECTING FEES The District’s fee will be implemented beginning September 1, 2021 and will continue for ten (10) years and four (4) months through December 31, 2031. If the City Council authorizes the City to do so under an intergovernmental agreement with the District, the City will be responsible for collecting the fee (including any delinquencies, penalties and interest) from each lodging business. In such event, lodging businesses shall remit the fee each month to the City in substantially the same manner and at the same time as the lodging business is required to remit the lodging tax to the City. XII. DISTRICT GOVERNANCE The TID Ordinance requires the District to a have a governing board consisting of an odd number of directors of no fewer than five (5) directors and no more than nine (9) directors. All directors on the board must be qualified electors of the District. The board is proposed to have five (5) directors who are electors of the District having the following additional qualifications: (i) three (3) directors must be affiliated with a large, full-service lodging business; (ii) one (1) director must be affiliated with a small, limited-service lodging businesses; (iii) one (1) director must be affiliated with a boutique or specialty lodging business; and (iv) the remaining directors may be affiliated with any type of lodging business. The following persons are recommended to be appointed as the District’s initial directors on its board to serve the staggered terms indicated below as required by City Code Section 22-164: Board Member Affiliation Rationale for Inclusion on Board Initial Term: 1, 2, and 3 years Daniel Benton Fort Collins Hilton Full-service 1 year Danielle Lowry Hampton Inn Limited-service 2 years Dragan Andrejic The Elizabeth Full-service 2 years George Prine The Armstrong Boutique/Specialty 3 years Sandra Fredrickson Fort Collins Marriott Full-service 1 year The terms of the initial directors on the board shall be deemed to have commenced on September 1, 2021, the effective date of the establishment of the District. Upon the expiration of the initial terms, successor directors shall be appointed by the City Council by resolution for terms of three (3) years unless the appointee is being appointed to finish the term of a director who has left the board for any reason before the expiration of their term and, in such case, the appointee shall only be appointed to finish the term of the departed director. EXHIBIT B 9 XIII. DISTRICT MANAGEMENT STRUCTURE The District intends to enter into an agreement with VFC to deliver the programs and services contemplated under this Initial Plan and to manage the District. VFC is a 501(c)(6) organization that supports the development of Fort Collins. XIV. CITY SERVICES The District’s tourism services and improvements will be designed to supplement and complement existing City services and will be in addition to City services that are currently provided in Fort Collins. The District services and improvements are not intended to replace any existing City services or improvements. XV. ANNUAL REVIEW The TID Ordinance requires the District to file an annual operating plan and budget with the City on or before September 30 of each year. XVI. SURPLUS AND OTHER FUNDING For the initial year of the operation of the District beginning September 1, 2021, there shall be no surplus to be carried over from a previous year. For the initial year of the operation of the District beginning September 1, 2021, there shall be no deficit revenues to be carried over from a previous year. For the initial year of the operation of the District beginning September 1, 2021, the amount of contributions to be made from sources other than the District is approximately $350,000. XVII. DISSOLUTION The District shall dissolve on December 31, 2031, if not renewed by City Council. The District may also be dissolved before December 31, 2031, as provide in City Code Section 22-168. XVIII. CONCLUSION With the submission of this Initial Plan, VFC and participating lodging businesses hereby request the City Council of the City of Fort Collins to establish the District pursuant to the TID Ordinance. EXHIBIT B - 10 - EXHIBIT A Boundary Map EXHIBIT B -1- RESOLUTION 2021-106 OF THE COUNCIL OF THE CITY OF FORT COLLINS APPROVING AN INTERGOVERNMENTAL AGREEMENT BETWEEN THE CITY OF FORT COLLINS AND THE FORT COLLINS TOURISM IMPROVEMENT DISTRICT FOR THE COLLECTION OF THE DISTRICT’S LODGING FEE WHEREAS, Article V in Chapter 22 of the City’s Municipal Code (“TID Code”) authorizes the City Council to establish by ordinance tourism improvement districts as a unit of local government distinct and separate from the City to provide tourism improvements and services within the City’s boundaries; and WHEREAS, on August 4, 2021, the Council adopted Ordinance No. 097, 2021, pursuant to the TID Code to establish the District (the “Establishment Ordinance”); and WHEREAS, the Establishment Ordinance also approved the District’s “initial plan,” as provided in the TID Code, which initial plan generally sets forth, among other things, the District’s name, purpose, boundaries, proposed initial board of directors, promotional plan, financial plan, term, description of lodging businesses to be included in the District, proposed lodging fee, and description of the tourism improvements and services it intends to fund and provide (“Initial Plan”); and WHEREAS, Section 11 of the Establishment Ordinance and Section IX of the Initial Plan authorize the District to assess and collect a fee from each “lodging business” within the District, as this term is described in Section 5 of the Establishment Ordinance (“Lodging Business”); and WHEREAS, as also provided in Section 11 of the Establishment Ordinance and Section IX of the Initial Plan, the District may assess and collect the fee at the rate of 3% of a Lodging Business’s “lodging price” as this term in defined in City Code Section 25 -241 (“Lodging Fee”); and WHEREAS, on September 23, 2021, the District’s Board of Directors (“Board”) adopted the Fort Collins Tourism Improvement District Fee Resolution, a copy of which Resolution is attached as Exhibit “A” and incorporated herein by reference (“District Resolution”); and WHEREAS, the District Resolution assesses the Lodging Fee on each Lodging Business within the District with such assessment to begin on October 1, 2021; and WHEREAS, Section 22-165(b) of the TID Code, Section 11 of the Establishment Ordinance, and Sections IX and XI of the Initial Plan authorize the District to enter into an intergovernmental agreement with the City for it to collect the Lodging Fee on the District’s behalf; and -2- WHEREAS, by a motion adopted at a special meeting of the District on September 23, 2021, the Board unanimously approved the District’s entry into an intergovernmental agreement for the City’s collection of the Lodging Fee on the District’s behalf; and WHEREAS, pursuant to City Charter Article II, Section 16, and C.R.S. Section 29-1- 203(1), the City may enter into intergovernmental agreement with the District to provide any function or service lawfully authorized to it and the District; and WHEREAS, the City and the District are both lawfully authorized to assess and collect fees; and WHEREAS, attached as Exhibit “B” and incorporated herein by reference is the “Intergovernmental Agreement for Collection of Lodging Fee” City and District staff have negotiated that sets forth the terms and conditions under which the City would agree to collect the Lodging Fee on the District’s behalf (the “IGA”); and WHEREAS, the City Council has determined that entering into the IGA is in the best interests of City and beneficial for the public’s welfare. NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT COLLINS as follows: Section 1. That the City Council hereby makes and adopts the determinations and findings contained in the recitals set forth above. Section 2. That the City Council hereby approves the IGA. Section 3. That the City Council hereby authorizes the Interim City Manager to enter into the IGA on the City’s behalf in substantially the form attached as Exhibit “B” subject to minor modifications as the Interim City Manager, in consultation with the City Attorney, may determine to be necessary and appropriate to protect the interests of the City or to the effectuate the purposes of this Resolution. Passed and adopted at a regular meeting of the Council of the City of Fort Collins this 16th day of November, A.D. 2021. __________________________________ Mayor ATTEST: _____________________________ Interim City Clerk EXHIBIT A 1 INTERGOVERNMENTAL AGREEMENT FOR COLLECTION OF LODGING FEE This INTERGOVERNMENTAL AGREEMENT FOR COLLECTION OF LODGING FEE (“Agreement”) is made and entered into this __ day of ________, 2021, by and between the CITY OF FORT COLLINS, a Colorado home rule municipality (“City”) and the FORT COLLINS TOURISM IMPROVEMENT DISTRICT, a body corporate and pol itic (District”). The City and District shall be referred to jointly herein as the “Parties” and individually as “Party.” WHEREAS, Article V in Chapter 22 of the City’s Municipal Code (“TID Code”) authorizes the Fort Collins City Council (“Council”) to establish by ordinance tourism improvement districts as a unit of local government distinct and separate from the City to provide tourism improvements and services within the City’s boundaries; and WHEREAS, on August 4, 2021, the Council adopted Ordinance No. 097, 2021, pursuant to the TID Code to establish the District (the “Establishment Ordinance”); and WHEREAS, the Establishment Ordinance also approved the District’s “initial plan,” as provided in the TID Code, which initial plan generally sets forth, among other things, the District’s name, purpose, boundaries, proposed initial board of directors, promotional plan, financial plan, term, description of lodging businesses to be included in the District, proposed lodging fee, and description of the tourism improvements and services it intends to fund and provide (“Initial Plan”); and WHEREAS, Section 11 of the Establishment Ordinance and Section IX of the Initial Plan authorize the District to assess and collect a fee from each “lodging business” within the District, as this term is described in Section 5 of the Establishment Ordinance (“Lodging Business”); and WHEREAS, as also provided in Section 11 of the Establishment Ordinance and Section IX of the Initial Plan, the District may assess and collect the fee at the rate of three percent (3%) of a Lodging Business’s “lodging price” as this term in defined in City Code Section 25-241 (“Lodging Fee”); and WHEREAS, on September 23, 2021, the District’s Board of Directors (“Board”) adopted the Fort Collins Tourism Improvement District Fee Resolution, a copy of which Resolution is attached as Exhibit “A” and incorporated herein by reference (“District Resolution”); and WHEREAS, the District Resolution assesses the Lodging Fee on each Lodging Business within the District with such assessment to begin on October 1, 2021; and WHEREAS, Section 22-165(b) of the TID Code, Section 11 of the Establishment Ordinance, and Sections IX and XI of the Initial Plan authorize the District to enter into an intergovernmental agreement with the City for it to collect the Lodging Fee on the District’s behalf; and EXHIBIT B 2 WHEREAS, by a motion adopted at a special meeting of the District on September 23, 2021, the Board unanimously approved the District’s entry into an intergovernmental agreement for the City’s collection of the Lodging Fee on the District’s behalf; and WHEREAS, pursuant to City Charter Article II, Section 16, and C.R.S. Section 29 -1- 203(1), the City may enter into this Agreement to provide any function or service lawfully authorized to it and the District; and WHEREAS, the City and the District are both lawfully authorized to assess and collect fees; and WHEREAS, on November 16, 2021, the Council adopted Resolution 2021- approving this Agreement and authorizing the Interim City Manager to enter into it on the City’s behalf. NOW, THEREFORE, in consideration of the promises contained herein and other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the District and the City agree as follows: AGREEMENT Section 1. Lodging Fee Collection, Enforcement, and Remittance A. Lodging Fee Collection. The District hereby appoints the City as its agent to collect the revenues generated by the Lodging Fee from the Lodging Businesses on behalf of the District and grants to the City all of the District’s powers and legal authority for such collection as provided in the District Resolution, the Initial Plan, the Establishment Ordinance and the TID Code. This appointment shall be effective December 1, 2021, for the collection of the revenues generated by the Lodging Fee incurred by the Lodging Businesses during the month of December 2021 to be collected by the City in January 2022 and continuing each month thereafter until this Agreement terminates as provided in Section 2.R. below. The City hereby agrees to and accepts such appointment and agrees to collect, and will be responsible for the collection of, the revenues generated by the Lodging Fee from the Lodging Businesses under the express authority granted it in this Agreement. The Parties agree that, for the purpose of administrative convenience, the City’s collection of the revenues generated by the Lodging Fee will be conducted contemporaneously with the City’s collection of its lodging tax from the Lodging Businesses as provided in Article IV of City Code Chapter 25. The Parties further agree that the Lodging Businesses will be required to report their Lodging Fee revenues on the same return as the City uses for the collection of its lodging tax and that the Lodging Businesses must file such returns using the City’s online system. The revenues generated by the Lodging Fee will be collected by the City in arrears, meaning such revenues collected by Lodging Business during a calendar month will be remitted to the City in the following calendar month. B. Lodging Fee Enforcement. The District hereby appoints the City as its agent to enforce EXHIBIT B 3 collection of the Lodging Fee and grants to the City all of the District’s powers and legal authority for such enforcement as provided in District Resolution, the Initial Plan, the Establishment Ordinance and the TID Code. The City hereby agrees to and accepts such appointment and agrees to enforce, and shall be responsible for enforcing, the Lodging Fee under the authority granted it in Sections 1.A and 1.B hereof in the manner and fashion permitted by the Initial Plan, the Establishment Ordinance and the TID Code, which such enforcement obligations of the City hereunder shall include, without limitation, the assessment and collection of penalties and interest on any delinquencies or deficiencies in the payment of the Lodging Fee by a Lodging Business as provided in, in accordance with, and to the fullest extent permitted by Section 12 of the Establishment Ordinance and Section X of the Initial Plan. However, if the City is unable, after making a commercially reasonable effort, to attain voluntary compliance in payment from a delinquent Lodging Business, the City shall have no further responsibility to seek payment from that Lodging Business unless the City and District enter into a written agreement detailing the steps and process the City will follow to collect that delinquency and how the District will compensate the City for such collection services. If the City and District do not enter into such an agreement, it shall be the District’s sole responsibility to collect the delinquent payment from the Lodging Business. C. Lodging Fee Remittance. The City agrees to remit to the District all of the Lodging Fee revenues it collects, and any penalties and interest assessed and collected on any delinquencies or deficiencies in the payment of the Lodging Fee by Lodging Businesses, no later than the end of the calendar month following the calendar month such Lodging Fee revenues are collected by the City. To compensate the City for its administrative and other costs incurred in collecting and enforcing the Lodging Fee under this Agreement, the District agrees that the City may retain from the gross Lodging Fee revenues collected, including any penalties and interest collected on any delinquencies or deficiencies in the payment of the Lodging Fee by Lodging Businesses, a collection fee of two percent (2%) of such gross Lodging Fee revenues before remitting them to the District under this Section 1.C (“City Fee”). The City agrees that all costs of collection of the City are included in the City Fee and no other compensation shall be paid to the City for performance of its obligations hereunder. D. Reports. Beginning February 28, 2022, and on the last day of each calendar month thereafter, the City shall provide to the District a report detailing the gross revenues generated by the Lodging Tax collected by the City and any penalties or interest collected on any delinquencies or deficiencies in the payment of the Lodging Fee by Lodging Businesses for the calendar month immediately preceding the calendar month in which the report is generated. Section 2. Miscellaneous A. Agreement as Complete Integration and Amendments. This Agreement is intended as the complete integration of all understandings and agreements between the Parties concerning the subject matter hereof. No prior or contemporaneous addition, deletion, or other amendment hereto shall have any force or affect whatsoever, unless embodied herein in writing. No subsequent novation, renewal, addition, deletion, or other amendment hereto EXHIBIT B 4 shall have any force or effect unless embodied in a written agreement properly executed by the Parties. B. Mutual Cooperation. Upon completion and delivery of this Agreement, the District and the City agree that they will mutually cooperate and perform all acts necessary or appropriate to discharge all obligations contained in or contemplated by this Agreement. C. No Third-Party Beneficiaries. The District and the City intend that this Agreement shall create no third-party beneficiary interest. Therefore, the enforcement of the terms and conditions of this Agreement, and all rights of action relating to such enforcement, shall be strictly reserved to the District and City, and their successors and assigns, and nothing contained in this Agreement shall give or allow any such claim or right of action by any third party. D. No Authority to Bind City or District to Contracts. The District has no authority to bind the City on any contractual matters. Final approval of all contractual matters which obligate the City must be made by the City, as required by its Charter and ordinances. The City has no authority to bind the District on any contractual matters. Final approval of all contractual matters that obligate the District must be by the District as required by applicable law. E. Annual Appropriations. All obligations of the City under and pursuant to this Agreement are subject to prior appropriation of monies expressly made by the Council for the purposes of this Agreement. Failure by the Council to appropriate funds shall not constitute a default hereunder. Except for the City Fee, it is expressly understood and agreed that all obligations of the District hereunder are subject to prior appropriation of monies duly and lawfully made by the Board for the purposes of this Agreement and failure by the Board to appropriate funds shall not constitute a default hereunder. Each Party agrees to timely and properly budget for, request, and pursue the annual appropriation of sufficient funds to meet its obligations hereunder from that Party’s appropriate governing body. F. Default Remedies. If either Party to this Agreement defaults on its obligations expressly provided herein, the non-defaulting Party may only seek, to the extent permitted by law, specific performance. The District and the City specifically waive the right to recover monetary damages, attorney's fees, and costs of litigation against each other. G. Binding Effect. This Agreement shall inure to the benefit of and shall be binding upon the District and the City and their respective successors and permitted assigns. H. Severability. In the event that any provision of this Agreement is held invalid or unenforceable by any court of competent jurisdiction, such holding shall not invalidate or render unenforceable any other provision hereof ; provided, however, that in the event either Party determines such invalid or unenforceable provision was material, the Parties agree to use good faith efforts to agree to a valid and enforceable replacement provision. I. Applicable Law. This Agreement shall be governed by and construed in accordance with the laws of the State of Colorado and the City’s Charter, Code, ordinances, rules and EXHIBIT B 5 regulations. J. Captions. The captions herein are for convenience only and in no way define, limit, or describe the scope or intent of any provisions in this Agreement. K. Waiver. The waiver of a breach of any of the provisions of this Agreement by any Party shall not constitute a continuing waiver or a waiver of any subsequent breach by any other Party of the same or another provision of this Agreement. L. Jurisdiction and Venue. The Parties agree that the jurisdiction and venue for any disputes under this Agreement shall be exclusively in Larimer County District Court. M. Notices. Except as otherwise expressly provided herein, all notices or other communications provided under or respecting this Agreement shall be deemed given when personally delivered or upon three (3) business days following mailing by certified mail, postage prepaid and return receipt requested, addressed as follows: If to the City: City Manager P.O. Box 580 Fort Collins, CO 80522 With copies to: City Attorney P.O. Box 580 Fort Collins, CO 80522 If to the District: Fort Collins Tourism Improvement District C/O: Visit Fort Collins, Attn: Cynthia Eichler 1 Old Town Square, Ste. 107 Fort Collins, Colorado 80524 With copies to: Spencer Fane Attn: Ronald L. Fano 1700 Lincoln St., Suite 2000 Denver, Colorado 80203 Coan, Payton & Payne, LLC Attn: Amanda T. Huston, Esq. 103 W. Mountain Ave., Suite 200 Fort Collins, Colorado 80524 or at other such addresses as the Parties may hereafter or from time to time designate by written notice to the other Party given in accordance with this Section 2.M. N. Assignment. Neither the District nor the City shall assign any of their rights or duties, in whole or in part, under this Agreement without the prior written consent of the other Party. Any such assignment without the other Party’s prior written consent, shall be deemed null EXHIBIT B 6 and void and of no effect. O. Responsibility. Each Party shall be responsible for any and all suits, demands, costs, or actions proximately resulting from its own individual acts or omissions and, to the extent provided by law, those of its officers, agents and employees, arising under their performance under this Agreement. P. Public Officials. No elected official, director, officer, agent, or employee of the District or the City shall be charged personally or held contractually liable by or to the other Party under any term or provision of Agreement or because of any breach thereof or because of its or their execution, approval or attempted execution of this Agreement. In addition, nothing in this Agreement shall be construed as a waiver of the notice requirements, defenses, immunities. and limitations to liability the Parties and their respective elected officials, directors, officers, agents and employees may have under the Colorado Governmental Immunity Act, C.R.S. Section 24-10-101 et. seq., or o f any other defenses, immunities, or limitations to liability otherwise available under any other law or judicial doctrine. These rights and obligations shall survive termination of this Agreement. Q. Force Majeure. No Party shall be liable for any failure to perform as required by this Agreement, to the extent such failure to perform is caused by any reasons beyond the control of such Party, or by reasons of any of the following occurrences; strikes, labor disputes, riots, civil disorder or commotion, war, floods, earthquakes, acts of God, explosion or similar occurrences. R. Term and Termination. The term of this Agreement shall commence as of the date this Agreement stated above and shall remain in effect until December 31, 2031, unless earlier terminated by either Party giving thirty (30) days written notice to the other Party, by mutual written consent of the Parties, or by court order. S. Government Authority. The Parties shall comply with any and all applicable federal, state, and local laws or regulations, and any and all orders, regulations, or licenses validly issued pursuant to the same. T. Counterparts, Electronic Signatures and Electronic Records. This Agreement may be executed in counterparts, each of which shall be deemed to be an original, but all of which shall together constitute one and the same document. Facsimile signatures shall be accepted as originals. [Remainder of Page Intentionally Left Blank] CITY OF FORT COLLINS, COLORADO a municipal corporation By: _________________________________ Name: _______________________________ Title: ________________________________ EXHIBIT B 7 ATTEST: __________________________ Interim City Clerk APPROVED AS TO FORM: __________________________ Deputy City Attorney FORT COLLINS TOURISM IMPROVEMENT DISTRICT By: ___________________________ Name: _________________________ Title: __________________________ EXHIBIT B