6.08.030 Activities and improvements.
A. The activities to be provided to benefit businesses in the PTID will be funded by the levy of assessments. The revenue from the assessment levy shall not be used to provide activities or improvements outside the PTID unless the activities or improvements are improvements or signage pointing to the PTID; or for any purpose other than the purposes specified in this chapter, the resolution of intention, the resolution of formation, and the plan.
B. The council finds as follows:
1. The activities funded by the assessment will provide a specific benefit to assessed lodging businesses within the PTID that is not provided to those not paying the assessment.
2. The assessment is a charge imposed for a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the privilege.
3. The assessment is a charge imposed for a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the service or product.
4. Assessments imposed pursuant to the PTID are levied solely upon the assessed lodging business, and the lodging business owner is solely responsible for payment of the assessment when due. If the owner chooses to collect any portion of the assessment from a transient or customer, that portion shall be specifically called out and identified for the transient or customer in any and all communications from the business owner as the "PTID Assessment" or the "Tourism Assessment" as specified in the plan.
C. The assessments levied for the PTID shall be applied toward marketing, sales, communications, and destination development programs, and other improvements and activities as set forth in the plan.
D. Assessments levied on certain lodging businesses within the PTID pursuant to this chapter shall be levied on the basis of benefit. Because the services provided are intended to increase room rentals, an assessment based on gross short-term sleeping room rental revenue is the best measure of benefit.
(Ord. 2866 NCS §2, 2023.)